NEWTON-LE-WILLOWS CHRISTIAN fELLOWSHIP CHARITY COMMISSION REGISTERED NUMBER.. 701186 STATI=.MENT r AC'COUNTS FOR YEAR ENDE DEC MBER 2023 Haines Watts 3 rd Floor Pacific Chanibei's I l- l J Vicloria Street Liverpool Me13eyside L2 5QQ Newtoii- le-wi Ilows Christian Felloivshi Index to the Fiiianeial Statements Year Elided 31 December 2023 Page Cliarily. Iiitonnatioii Truslees Report Statement ot'Accoiint Statemeiil of Assets and Liabilities Notes to tl)e ALcoiiiits Iiidep¢ndeiit Exatniners R¢port Nevvlon-Le-Willoivs Christi n Felloiishi Charit ' Infornialioii Year Ended 31 December 2023 TRUSTEES: Mr A ThoiT)son Mr J G McDerinott N4r P I"a}'lor ADDRESS: 18 The Parclimentq NLlVton-l_e-Willows Mcrseyside WA120DY CTrIARITY NIIMBER: 701186 ACCOUNTANTS: Haines Watts ird Flooi. Pacific Chambers 11-13 W ictorid Streel Liverpool Mersevside L? 5QQ BANKFRS: Lloyd5 TSB PIC 16 Bridge Street Farlestown Newloii-Le-Willows Mei'seyside WA12 9BD Newtoii -Le-Will '% Christian Felloiiishi Trustees Re ort Year Ended 31 Decelnber 2023 The Irustees presei)i iheii- report togetlier witli the I Inancial stateinenis of the Charitv for the N'ear ended 31 December 2023. The Ii'ustees have adopied Ihe provisions Accouniing and Reportiiig bv Charilies.. Staieiiieni of ReLommended Practice applicable io charities prepariiig ilieir accoiints in accordance ivitli tlie Financial Jlepoiting Standai'd (Ipplicable in the UK aiid Republic of Ireland (FRS 102) (effective l January. ?015). Objective of the Chariti, Tlie objectives of tlic Cliaritv are:. The advancemLnt of tlie Clirisiiaii faith in accordance with tlie doctrines sei L)Ut in Ihe schedule and ilie Worship of God aiid the preacliing and pi-oclamatioii of the Lhrisrian Gospel aiid tlie tedchingi of Clii'isliaii doctriiie and priiiciples aiid the pastoral care ol. Chi'istian people and the printi ng aiid disii'i bution of the Bi ble aiid Chi'isiian lileratui-e. 'I"he relief of persoiis M,ho are iii coiiditioiis of iieed, hardship and disti'ess 01- who are aged or sick. (2) OrgAnisutional Structure Tlie Chariiy is adniiiiislered by tlie Iriislees ￿11th voliintai), assistance from Inei))bei's of thL Fcllowship. Spiritual oversigyhi is provided bj. a full lime i)astor and an unpaid cldcr who are also trustee's. Decisioiis bolli practical and spiritual are lakeii after coiisultation with all Loiiceniecl and in line iviih BibliLal principles. Recruitment and Appointment ol'Trust¢es Additional 'fru5teeg al-e appoiiited b), tlie Ti'usiees from tlie membership of the fellowqhip who assent to ihe doctrinal basis ot. tlie Ti'usl aiid have deinoIisti'ated good aiid sound chdracler in iheir family, chui'ch and woi'k relatioiisliips. RL>view of Activities The charity operates on a voluntarv basis and provides fuiids for a variety ot beneficiaries in aLcordance wilh the T]￿st deed. It is fuiided by accuinulated income. Receipts have falleii due to a reduced membership and members reaching retireiTtent age. Expeiises remain iii l ine H'itli prciiious years aiid exceed I'eceipts creatiiig a reduction in net assets. Mr P 1"ayloi' resigned as l-nistee tovvards the end of tlie year and lias been replaced by Mi's Diaiic Cunliffe in 2024. We meet on a weekly basis at the Croivnivaj, Community Centre aiid at meiiiber's holises for weekly praver and bible study. By using existing funds and donations trom the congregatioii we have been able lo assist iviih financial support foi. a number of people in fiiiancial need. This included conliniiing suppoit for a widowed member and help for elderly meiiibers at Chi'istmas. Counselling continue5 lo be offered io members of the Felloii'ship and anyone requestiiig help. Newlon- Le-willow Chrisliaii FelloH'shi Trustees Re ort continued Year ended 31 December 2023 Registered Charity Number 701186 Principal Office 18 The l)archmeiits Newton-Le-Willows Merseyside WA120DY Trustees Tlie trustees dLiring tlie vear uiidei- reille￿ ￿,￿re.. Mr A Thoinson Mr J G McDei'niott Mr P Taylor (re.signed) Ms D Cunliffe (appointed ?0 Deceinber 2023) Public Benefit Statcinent Tlie ti'uslees of Newtoii-l.e- Wi Iloivs Cliribliaii Fellowship continii that Ihev liave coinplied ivitli theii. duly to have due regard io ihL' giiidance on publ ic beiietil publ ished bv ihe Charitv Coinimission iii exercising iheir powers as irusiees. Rcserves Policy Thc Fellowship has adopted a policy of building up a gcneral reserve to covei. short i¢rin expenditure. Tlie general resei've at 31 DLcember 2023 was £50,171. RUS"I"EF' Date.. A Thomsoii Newton-Le-Willoivs Chr stian Fellowshi Statement ot. Accoiint Year Ended 31 Decenibei. 2023 2023 202? Titlies: ofTLrings and gifts Baiik inleresl Iiicoine tax refuiid Gi ft Aid 30,712 30,947 2,UU5 32,717 33,136 Pa ments Accouiicancy Ministerial ovei'5ight Minisferial expenses 294 42,000 300 28? 42,000 300 Insuraiice Gifts Flall Hire Copyright Baiik Cliarges 307 5,052 2,186 163 447 2.045 191 22 5(1302 50 Surplus ot. payments over reccii)Is Newion-Le-WilloiYs Christiaii Fellowshi Statement of Assets aiid Lia ilities Year Ended 31 December 202) 2023 2022 CLirrent Asseis Bank curi-enl accoLint Bank deposit account Petty cash 50,270 67,869 195 168 037 ni iabi tie Bank current l iabiliti¢s Total ciirrent liabi lities 294 28? Net assets Represented by: Balance brought foiward 67,755 84,790 (Deficit)ISurplus for current year Balance carried forward Date: TRUSTEE A Thomson Newton-Le-Willoiips Cliristldn FelloH'slii Nciles to the F inancial StateiJ)ents Year Ended 31 December ?02) l. Accounting Policies Basis of preparing the financial statemenls The financial Siaterneiils of. tli¢ chai'ity. which 15 a public benefit entitv Linder FRS 102, have been prepared in aLCOI'dance witli the Charitics SORP (FIIS 102) 'Accounting iiiid Reportillgy b}. Charities.. Stateiiienl of Recommended Practice applicablc to charities pr¢paring their accounts in accordcince with the Financial Reportinbl Staiidai'd applicable in the UK and Repiiblic of Ireland (FRS 102) (errcctive January ?015)', and iliL Cliarities Act 201 l. The tinancial sialLmLniS l)ave been prepai'ed under Ihc liistorical cosl Loiiveiitioii. Income and Expenditure The Accounts liave been PlEpared oli a I'eceipts and paymeiits ba5lS. Taxtstion As a Registered Cliarity. tlie Trust is not liable lo Uk taxatioii. 2. Employees The average 11uinber of emplove¢s dui'iiig tlie year iV&lS Iiil (2022.. nil). 3. Trustees Remuneration Mr J G McDerinott acts as a pastor and receives reinuneration totallii)g £42,000 froin Ilie Fel lowsliip as al loiiied under sectioii sf of the Trust Deed, the other Trustees were nol enliiled to, aiid did not receive any remuneratioii froin the Fellowship during the year. Mr J G McDermott iyceived reimbursed expenses iotalling £300 for mobilc phone costs, 4. Related Party Disclosures There have been no transactioiis willi any I'elaled parties that i'equire disclosui'e. Inde endent Examinei s Re )ort to the TrLlStees of NewlOn-Le-Willo￿'S c￿'1stIan Felloivqlii We repoi1 on the accounts of the ti'usi for the elided 31 Deceniber 2023. ￿,hICh are set Olli on pages 2 to 6, Respectii'e responsibilities of TrusteLS and Exaniiner The Lharit) s trustees al-e responsible t.or tlie pi'epai'ation of accounls. The charil) 5 truslees Loiisider that ali audit is Iiot i-eqLiired for tliis l'ear under seclion 144(2) of the Charities Act 2011 (the 201 I ALI)) and that an iiideperident examination is needed. It is oui. respoiisibility to.. exaiiiine the Accounts undei- SeLtioii 145 of the ?0 I l Act. follom, the pi'ocedlires laid down in the GeIiei'al Directioiis given b) the Charity c.ommission under seLlion 145(5)(b) of the ?0 I l Act; and slate ivhether paniculai. niiitlers have coii)e 10 our aiiention. Basis of Independenl E.illn)incr's Report Our examinatioii ivas caiTied out in accoi-dance iviih tlie CJenei?l Direction.% givcn b), the Charilv Coinmission. An exaiiiinatioii includes a I'eview ol. Ihe acLounting recoi'ds kept bw the chariii, aiid a Comparison oftlie accouiits presented with ihose records. It also include5 consideration of any unusual il¢ms or disclosui'es in the accouiits. and seek'ingy explanatioiis froin i'ou as trustees concerning any sucli iiiaiiers. Tlie procedui-cs uiidertaken do Iioi provide all the Lvidence that 'ould be required in an audit and, consequ¢nily no opii)ion i.s giveii as to whctlier Ilie aLcounls pi'eseiil a 'tiwe and tair view" and the repori is limited to ihose marters SLt oul iii the sl(Ilemeiil below,. IndependL'nt Ex#minei"'.$ Statement In Lonnecli on M'ith our eYai)i iiiation. no mattel. has coine to our attention.. (l ) wliich gives us reasonable Lause lo bel ieve tI￿l. in anv material re8pect. the reqLiireiiiLnis'. lo keep accountiiig I'ecords iii accordaiice ivilh section 130 of IhL 2011 ALt,' aiid to pirpare accouiits which accord with tlie accounting recoi'ds and io comply with tlie accouiiting requirements of the 201 l Act. liave nol been Inet. or (2) to ￿'hich, in our opinion, atteiition should be draivn in ordcr lo eiiable a proper understanding of tlie account5 lo be reaclied. Haines Watts 3 rd Floor Pacific Chambers 11-13 Vicioria StrLet Liverpool Merseyside L2 5QQ Dale: