2024-12-31-accounts - Congregational Federation (North West Area)

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NORTH WEST AREA ASSOCIATION OF THE CONGREGATIONAL FEDERATION

ACCOUNTS

YEAR ENDED 31 DECEMBER 2024

REGISTERED CHARITY NUMBER 516711

NORTH WEST AREA ASSOCIATION OF THE CONGREGATIONAL FEDERATION

YEAR ENDED 31 DECEMBER 2024

CHARITY INFORMATION

1/. The Charity is governed by the constitution adopted the NW Area Assembly. The objectives are stated as the advancement of the Christian Faith and in furtherance thereof:
a) to spread the Gospel of Jesus Christ;
b) to encourage congregations of believers in local places to maintain corporate worship in free assembly alike in consecrated buildings and in homes of the people; c) to spread the knowledge of Jesus Christ throughout the world, principally through the agency of such bodies as the Council for World Mission (CWM);
d) to further the spirit of unity in Jesus Christ with all other believers in him;
e) to mediate the call of God to Christian service at home and abroad whether by way of the ordained ministry or otherwise;
f) to do all such things as are necessary to the attainment of these objectives.

2/. The Trustees of the Charity during 2024 are:

David Gould (Chair) Kathy Shaw (Treasurer) Peter Butler (Secretary) Elizabeth Mary Dean Alan Kennedy Rob Cross

3/. The Charity mainly supports Congregational Churches in the following areas.

CHESHIRE GREATER MANCHESTER CUMBRIA LANCASHIRE DERBYSHIRE (High Peak) MERSEYSIDE

4/. The Charity makes Loans and Grants to Congregational Churches in the above areas and supports training and other causes commensurate with the object of the Charity outlined in 1/. above.

Page 1

NORTH WEST AREA ASSOCIATION OF THE CONGREGATIONAL FEDERATION

YEAR ENDED 31 DECEMBER 2024

TRUSTEES REPORT

The trustees present their report and the accounts for the year ended 31 December 2024

Summary of activities

The Trustees have continued to support Congregational Churches and good causes.

Development and future plans

There are no immediate plans to alter the way in which the Charity is run nor the way in which the income is expended.

Summary of Results

The Trustees are satisfied with the Charity's affairs.

) Chairman ) Secretary ) Treasurer

Page 2

NORTH WEST AREA ASSOCIATION OF THE CONGREGATIONAL FEDERATION

YEAR ENDED 31 DECEMBER 2024

TRUSTEES REPORT

During the year the Charity has made grants to the following churches:-

Martin Top Other Grants Congregational Federation Mission & Ministry Grant Student Grants Other Grants - Total Grants	£ 3,000 1,000 1,601	£ 3,000 2,601 5,601

Page 3

NORTH WEST AREA ASSOCIATION OF THE CONGREGATIONAL FEDERATION

YEAR ENDED 31 DECEMBER 2024

RECEIPTS AND PAYMENTS ACCOUNT

INCOMING RESOURCES Dividends & Interest on Investments Bank Interest Surplus on Sale of Investments Donations / Affiliation Fees NW Preachers Walkdens Stipend Cont Other Income - Area Ministry Grants Funds Distribution rec'd from Nottingham Total incoming resources RESOURCES EXPENDED Direct charitable expenditure Grants Donations + M&M Donation Administrative expenses Insurance Pensions Training Expenses Postage & Telephone Printing & Stationery Hospitality Accountancy Computer - Zoom Speakers & Travelling Stipend Sundry Expenses Tax/NI Contributions ACAT Membership subscription Year Books Honorarium Total resources expended NET INCOMING / (OUTGOING) RESOURCES before transfers Gross transfers between funds Net incoming / (outgoing) resources before other recognised gains & losses Other recognised gains / losses Unrealised gains and Losses on Investment assets Net movement in funds Total funds brought forward In year adj to clear bal on Area Preachers Assoc. Funds TOTAL FUNDS CARRIED FORWARD	£ £ 8,065 2,254 - 2,755 - - - - 13,074 5,601 - 5,601 540 1,897 - 440 - - 800 700 156 - - - - 11 - 900 5,445 11,046 2,028 2,028 1,447 2,627 299,340 - 305,442 Unrestricted	£ £ £ £ 2024 2023 920 8,984 8,720 - 2,254 1,782 - - - - 2,755 2,990 - - - - - - 18,291 18,291 16,175 - - 19,211 32,284 29,667 - 5,601 5,600 - - - 6,000 - 5,601 11,600 - 540 505 - 1,897 1,711 - - - - 440 463 - - - - - - - 800 600 - 700 716 - 156 96 - - - 15,988 15,988 13,887 2,460 2,460 3,451 4,984 4,984 4,274 - 11 10 - - 599 - 900 600 23,431 28,876 26,912 23,431 34,477 38,512 (4,220) (2,192) (8,845) 0 0 (4,220) (2,192) (8,845) 1,447 -1040.17 381 3,008 9,132 73,206 372,546 373,300 - - 69,367 374,809 372,546 Restricted Total

Page 4

NORTH WEST AREA ASSOCIATION OF THE CONGREGATIONAL FEDERATION

YEAR ENDED 31 DECEMBER 2024

STATEMENT OF ASSETS AND LIABILITIES

Note FIXED ASSETS Total Investments 1 CURRENT ASSETS Cash at Bank and in Hand 2 Awaiting clearance of funds -CAF Investment closure Debtors - Loans outstanding 3 CREDITORS NET CURRENT ASSETS NET ASSETS FUNDS Unrestricted funds 4 Restricted funds 4 TOTAL FUNDS ) Trustee	Unrestricted Restricted £ £ 159,650 31,316 159,650 31,316 51,294 38,050 80,050 14,449 145,793 38,050 145,793 38,050 305,443 69,366	Total £ 2024 190,966 190,966 89,344 80,050 14,449 183,843 183,843 374,809 305,443 69,366 374,809	Total £ 2023 226,512 226,512 51,535 80,050 14,449 146,034 146,034 372,546 299,340 73,206 372,546

The notes on pages 6 , 7, & 8 form part of these accounts.

Page 5

NORTH WEST AREA ASSOCIATION OF THE CONGREGATIONAL FEDERATION

YEAR ENDED 31 DECEMBER 2024

NOTES TO THE ACCOUNTS

1 Investments

NW AREA
M & G Investments Charifund
COIF Charities Fixed Interest Fund 3964
COIF Charities Investment Fund 3695
BlackRock - BLK Charities UK Bond Fund A Inc
CHAPEL ST
COIF Charities Fixed Interest Fund
BlackRock - BLK Charities UK Bond Fund A Inc
THORNSETT
COIF Charities Fixed Interest Fund
COIF Charities Investment Fund
Sub-total Unrestricted Investments
JESSIE GIBSON
BlackRock - BLK Charities UK Bond Fund A Inc
IRLAMS
COIF Charities Investment Fund
COIF Charities Fixed Interest Fund
BlackRock - BLK Charities UK Bond Fund A Inc
LITTLEMOOR
COIF Charities Investment Fund
Restricted Investment funds
TOTAL INVESTMENTS

Dividend/Intere Opening
Change in
Disposals
Closing
received
Balance
Value
Balance
01.01.2024
31.12.2024
4,652
74,175
1,934
76,109
115
4,456
136
4,592
1,869
67,141
2,093
-40000
29,234
580
14,342
(635)
13,707
40
1,548
47
1,595
-
4,545
(201)
4,344
117
4512
138
4,650
692
24857
562
25,419
8,065
195,576
4,074
(40,000)
159,650
10
245
(11)
233
-
253
9,096
205
9,301
82
3,162
97
3,259
198
4,886
(216)
4,670
-
377
13547
306
13,853
920
30,936
381
-
31,316
226,512
4,455
(40,000)
190,967

Page 6

NORTH WEST AREA ASSOCIATION OF THE CONGREGATIONAL FEDERATION

YEAR ENDED 31 DECEMBER 2024

NOTES TO THE ACCOUNTS cont.

2 Cash at Bank Royal Bank Scotland Royal Bank of Scotland - Special Interest bearing A/c COIF - NW Area Deposit A/c COIF - Thornsett Deposit A/c COIF - NW Area Projects Deposit A/c 3 Loans Bretherton cc Knowle Green Timperly Eccles CC	Opening Loans Balance Made 01.01.2024 7,000 - 4,000 - 2,250 - 1,199 - 14,449 -	2024 1,001 41,302 25,259 12,065 9,716 89,343 Loans Repaid - - - -	2023 1,001 8,818 23,275 10,694 7,749 51,536 Closing Balance 31.12.2024 7,000 4,000 2,250 1,199 14,449

Page 7

NORTH WEST AREA ASSOCIATION OF THE CONGREGATIONAL FEDERATION

YEAR ENDED 31 DECEMBER 2024

4 Movement in Funds

Unrestricted funds Administration Chapel St Mission & Ministry NW Area Projects Thornset Ministry Loans - NW Area Projects	Transfers Balance Incoming Resources Gains and Funds on between 01.01.2024 Resources Expended losses Loan to funds Churches £ £ £ £ £ £ -2129.99 625.00 -3695.31 0.00 0.00 55,594.90 39.98 0.00 -153.78 0.00 -3,870.00 2,130.00 0.00 0.00 0.00 196,803.21 10,353.93 -7,350.19 3,527.87 0 -1446.00 38,492.64 1,371.43 0.00 699.50 -	Balance 31.12.24 £ -5,200.30 55481.10 -1740.00 201888.82 40563.57 14,449.00

Unrestricted Funds Total	284,890.76 14,520.34 (11,045.50) 4,073.59 0 -1446	305,443.19
Restricted funds Area Ministry Needy churches - Jessie Gibson Lancs area ministry & future church finance - Irlams Capital Investment fund - Littlemoo	-2437.57 18291 -23431.1 0 - 412.36 10.04 0 -10.97 - 53,264.72 532.53 0.00 85.96 - 21,969.34 377.07 0.00 306.01 -	-7,577.67 411.43 53,883.21 0.00 22,652.42
	73,208.85 19,210.64 -23431.10 381.00 - -	69,366.39

Restricted Funds Total 31.12.2023		69,366.39
TOTAL FUNDS	358,099.61 33,730.98 -34476.60 4,454.59 0.00 -1446.00	374,809.58

Page 8

NORTH WEST AREA ASSOCIATION OF THE CONGREGATIONAL FEDERATION

ACCOUNTS

YEAR ENDED 31 DECEMBER 2024

REGISTERED CHARITY NUMBER 516711

NORTH WEST AREA ASSOCIATION OF THE CONGREGATIONAL FEDERATION

YEAR ENDED 31 DECEMBER 2024

CHARITY INFORMATION

1/. The Charity is governed by the constitution adopted the NW Area Assembly. The objectives are stated as the advancement of the Christian Faith and in furtherance thereof:
a) to spread the Gospel of Jesus Christ;
b) to encourage congregations of believers in local places to maintain corporate worship in free assembly alike in consecrated buildings and in homes of the people; c) to spread the knowledge of Jesus Christ throughout the world, principally through the agency of such bodies as the Council for World Mission (CWM);
d) to further the spirit of unity in Jesus Christ with all other believers in him;
e) to mediate the call of God to Christian service at home and abroad whether by way of the ordained ministry or otherwise;
f) to do all such things as are necessary to the attainment of these objectives.

2/. The Trustees of the Charity during 2024 are:

David Gould (Chair) Kathy Shaw (Treasurer) Peter Butler (Secretary) Elizabeth Mary Dean Alan Kennedy Rob Cross

3/. The Charity mainly supports Congregational Churches in the following areas.

CHESHIRE GREATER MANCHESTER CUMBRIA LANCASHIRE DERBYSHIRE (High Peak) MERSEYSIDE

4/. The Charity makes Loans and Grants to Congregational Churches in the above areas and supports training and other causes commensurate with the object of the Charity outlined in 1/. above.

Page 1

NORTH WEST AREA ASSOCIATION OF THE CONGREGATIONAL FEDERATION

YEAR ENDED 31 DECEMBER 2024

TRUSTEES REPORT

The trustees present their report and the accounts for the year ended 31 December 2024

Summary of activities

The Trustees have continued to support Congregational Churches and good causes.

Development and future plans

There are no immediate plans to alter the way in which the Charity is run nor the way in which the income is expended.

Summary of Results

The Trustees are satisfied with the Charity's affairs.

) Chairman ) Secretary ) Treasurer

Page 2

NORTH WEST AREA ASSOCIATION OF THE CONGREGATIONAL FEDERATION

YEAR ENDED 31 DECEMBER 2024

TRUSTEES REPORT

During the year the Charity has made grants to the following churches:-

Martin Top Other Grants Congregational Federation Mission & Ministry Grant Student Grants Other Grants - Total Grants	£ 3,000 1,000 1,601	£ 3,000 2,601 5,601

Page 3

NORTH WEST AREA ASSOCIATION OF THE CONGREGATIONAL FEDERATION

YEAR ENDED 31 DECEMBER 2024

RECEIPTS AND PAYMENTS ACCOUNT

INCOMING RESOURCES Dividends & Interest on Investments Bank Interest Surplus on Sale of Investments Donations / Affiliation Fees NW Preachers Walkdens Stipend Cont Other Income - Area Ministry Grants Funds Distribution rec'd from Nottingham Total incoming resources RESOURCES EXPENDED Direct charitable expenditure Grants Donations + M&M Donation Administrative expenses Insurance Pensions Training Expenses Postage & Telephone Printing & Stationery Hospitality Accountancy Computer - Zoom Speakers & Travelling Stipend Sundry Expenses Tax/NI Contributions ACAT Membership subscription Year Books Honorarium Total resources expended NET INCOMING / (OUTGOING) RESOURCES before transfers Gross transfers between funds Net incoming / (outgoing) resources before other recognised gains & losses Other recognised gains / losses Unrealised gains and Losses on Investment assets Net movement in funds Total funds brought forward In year adj to clear bal on Area Preachers Assoc. Funds TOTAL FUNDS CARRIED FORWARD	£ £ 8,065 2,254 - 2,755 - - - - 13,074 5,601 - 5,601 540 1,897 - 440 - - 800 700 156 - - - - 11 - 900 5,445 11,046 2,028 2,028 1,447 2,627 299,340 - 305,442 Unrestricted	£ £ £ £ 2024 2023 920 8,984 8,720 - 2,254 1,782 - - - - 2,755 2,990 - - - - - - 18,291 18,291 16,175 - - 19,211 32,284 29,667 - 5,601 5,600 - - - 6,000 - 5,601 11,600 - 540 505 - 1,897 1,711 - - - - 440 463 - - - - - - - 800 600 - 700 716 - 156 96 - - - 15,988 15,988 13,887 2,460 2,460 3,451 4,984 4,984 4,274 - 11 10 - - 599 - 900 600 23,431 28,876 26,912 23,431 34,477 38,512 (4,220) (2,192) (8,845) 0 0 (4,220) (2,192) (8,845) 1,447 -1040.17 381 3,008 9,132 73,206 372,546 373,300 - - 69,367 374,809 372,546 Restricted Total

Page 4

NORTH WEST AREA ASSOCIATION OF THE CONGREGATIONAL FEDERATION

YEAR ENDED 31 DECEMBER 2024

STATEMENT OF ASSETS AND LIABILITIES

Note FIXED ASSETS Total Investments 1 CURRENT ASSETS Cash at Bank and in Hand 2 Awaiting clearance of funds -CAF Investment closure Debtors - Loans outstanding 3 CREDITORS NET CURRENT ASSETS NET ASSETS FUNDS Unrestricted funds 4 Restricted funds 4 TOTAL FUNDS ) Trustee	Unrestricted Restricted £ £ 159,650 31,316 159,650 31,316 51,294 38,050 80,050 14,449 145,793 38,050 145,793 38,050 305,443 69,366	Total £ 2024 190,966 190,966 89,344 80,050 14,449 183,843 183,843 374,809 305,443 69,366 374,809	Total £ 2023 226,512 226,512 51,535 80,050 14,449 146,034 146,034 372,546 299,340 73,206 372,546

The notes on pages 6 , 7, & 8 form part of these accounts.

Page 5

NORTH WEST AREA ASSOCIATION OF THE CONGREGATIONAL FEDERATION

YEAR ENDED 31 DECEMBER 2024

NOTES TO THE ACCOUNTS

1 Investments

Page 6

NORTH WEST AREA ASSOCIATION OF THE CONGREGATIONAL FEDERATION

YEAR ENDED 31 DECEMBER 2024

NOTES TO THE ACCOUNTS cont.

2 Cash at Bank Royal Bank Scotland Royal Bank of Scotland - Special Interest bearing A/c COIF - NW Area Deposit A/c COIF - Thornsett Deposit A/c COIF - NW Area Projects Deposit A/c 3 Loans Bretherton cc Knowle Green Timperly Eccles CC	Opening Loans Balance Made 01.01.2024 7,000 - 4,000 - 2,250 - 1,199 - 14,449 -	2024 1,001 41,302 25,259 12,065 9,716 89,343 Loans Repaid - - - -	2023 1,001 8,818 23,275 10,694 7,749 51,536 Closing Balance 31.12.2024 7,000 4,000 2,250 1,199 14,449

Page 7

NORTH WEST AREA ASSOCIATION OF THE CONGREGATIONAL FEDERATION

YEAR ENDED 31 DECEMBER 2024

4 Movement in Funds

Unrestricted funds Administration Chapel St Mission & Ministry NW Area Projects Thornset Ministry Loans - NW Area Projects	Transfers Balance Incoming Resources Gains and Funds on between 01.01.2024 Resources Expended losses Loan to funds Churches £ £ £ £ £ £ -2129.99 625.00 -3695.31 0.00 0.00 55,594.90 39.98 0.00 -153.78 0.00 -3,870.00 2,130.00 0.00 0.00 0.00 196,803.21 10,353.93 -7,350.19 3,527.87 0 -1446.00 38,492.64 1,371.43 0.00 699.50 -	Balance 31.12.24 £ -5,200.30 55481.10 -1740.00 201888.82 40563.57 14,449.00

Unrestricted Funds Total	284,890.76 14,520.34 (11,045.50) 4,073.59 0 -1446	305,443.19
Restricted funds Area Ministry Needy churches - Jessie Gibson Lancs area ministry & future church finance - Irlams Capital Investment fund - Littlemoo	-2437.57 18291 -23431.1 0 - 412.36 10.04 0 -10.97 - 53,264.72 532.53 0.00 85.96 - 21,969.34 377.07 0.00 306.01 -	-7,577.67 411.43 53,883.21 0.00 22,652.42
	73,208.85 19,210.64 -23431.10 381.00 - -	69,366.39

Restricted Funds Total 31.12.2023		69,366.39
TOTAL FUNDS	358,099.61 33,730.98 -34476.60 4,454.59 0.00 -1446.00	374,809.58

Page 8

Indepcndciit examiner's rcport to tlie Trustees of "Northwest Area Association of the Congrcgational Federation" I report on Ilie accounts of the Trust for the year ended 31 December 2024, which are set out on pages I to 2. ,Respectii'e resi)onsibilities of trustees and examiner Tlie cliarity's trustees are responsible t.or the preparation of the accounts. The charity's 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. 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 11 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: (l) which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with section 130 of the 2011 Act; and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 201 l Act have not been met; or (2) to which, in my opinion, attention should be drawn in order to enable a proper understandingy of the accounts to be reached. Lois Fryer BA(Hons) MAAT A PND Accounting- Cotton Court, Preston, Lancs, PRI 3BY 13, October 2025 Loi)