2023-01-31-accounts - The Clitheroe Community Church Trust

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ANNUAL REPORT FOR THE YEAR ENDING 31 JANUARY 2023 f<X Community Church ° fftlllTllON

The charitable purpose of the Clitheroe Community Church Trust is the advancement of the Christian Faith, in particular by the provision and maintenance of a church in Clitheroe for public worship . A variety of activities have helped the church to achieve its purpose over the year for the benefit of members, the local community, and others in the UK and abroad.

In planning these activities, the Charity Commission's guidance on public benefit has been taken into account.

We believe that advancing the Christian faith is of benefit to individuals and to society as a whole by providing facilities for public worship, pastoral care and spiritual development, and by promoting Christian values and service by church members in and to their communities.

Two new community projects started in 2022 in partnership with other churches via 'Love Clitheroe': Holiday Fun with free activities and lunch for families, and a weekly Community Living Room providing a warm space and free lunches.

Both projects aimed to provide practical help to those in need, but in the end have achieved much more. Those coming along have also valued building relationships and have accessed pastoral support and prayer.

The Ark toddler group has continued to provide a place for local families with young children to develop a network of relationships and find practical, pastoral and spiritual support. Relationships built there are increasingly providing a stepping stone to exploring the Christian faith further.

A Platinum Jubilee event provided a community focus for around 100 local people. Engagement has been ongoing with some who came. Seasonal family services have also made Sundays more accessible to those with young children who may be less likely to come first time to a regular Sunday meeting.

Refurbished rooms contain posters with the Christian message and the church's purpose . The refurbished annexe vestibule includes an information point where visitors can collect Christian booklets, which has been well used.

Some from our community groups and events have gone on to do an Alpha course . The course included a youth discussion group, which gave young people the opportunity to ask questions relevant to them and has led to mentoring and increased engagement with Bible study and life application in the C4 youth group .

Attending Dreaming The Impossible enabled young people to meet with other youth groups from around the country for teaching and practical encouragement in living out their Christian faith.

Small groups, including Life groups, men's and women's groups and a 20s/30s group , have provided opportunities to build strong relationships and grow in discipleship.

The worship team has met regularly to practice and share vision for leading the congregation in meaningful worship. The CCC Kids team has provided teaching and activities for 5s to 11s on Sundays.

We have worked with the Ukraine Support Hub to provide spiritual, pastoral and practical support to a young refugee. A quiz night raised funds for the support hub and provided an opportunity for further community engagement.

Prayer has been an important focus throughout the year. We've partnered with weekly and monthly events at the new Clitheroe House of Prayer. A regular time for intercession in the main Sunday

meeting and a monthly prayer focus have raised the profile of prayer across the congregation. We again held a week of prayer and fasting, and supported the International Day of Prayer for those suffering persecution. It's encouraging that young people have participated in and led some of these prayer events.

Leadership development has included forums to engage with vision and strategy, along with taking part in area days run by Assemblies of God. The elders make regular opportunities to engage with individual leaders to support and facilitate them and their ministry.

There was one baptism and one infant dedication .

The removal of remaining COVID-19 restrictions early in the year has meant that all groups have been able to meet in person. Livestreaming has continued to provide access to Sunday services for those who are ill or unable to attend for other reasons. It also enables families using the crèche room to continue to participate in the meeting. Zoom has been retained as a practical solution for some meetings, e.g. long-distance and early prayer groups.

Community groups which previously used our facilities have continued to return over the year, along with new groups and events.

The trustees wish to place on record their thanks to the many volunteers who enable the ongoing work of the church and service to the community. It is not possible to quantify the value of this public benefit provided.

The trustees are aware of potential risks to staff, volunteers, members and visitors, and to the organisation as a whole. They have put in place measures to manage these risks, which include the following.

The condition of buildings and equipment is kept under review. Over the year, refurbishment has taken place in 4 toilets, the annexe kitchen, entrance vestibule and small lounge. The refurbishment programme will continue over the coming year.
All boilers are professionally serviced and a Gas Safe certificate obtained.
Regular inspections of portable appliances and electrical installations take place, with a full Electrical Installations Condition Report every 5 years.
The fire safety installations and equipment are regularly inspected and maintained. All smoke detectors have been replaced in 2022/23.
Annual reviews of the fire safety risk assessment and financial controls have been completed.
The church operates a safeguarding policy, which is reviewed annually.
All children's/youth workers, trustees and elders have Enhanced Disclosures from the Disclosure and Barring Service, updated every three years. They receive child protection training and a copy of our safeguarding policy.
Data protection and security procedures are in place and privacy information is communicated on our website.
Other policies and procedures are reviewed and updated as appropriate. Copies are made available on the church Google Drive and the literature stand. The church Google Drive has been increasingly used over the year and enables members to access a variety of resources.
Most COVID-19 documentation has been archived for any potential future use. Infection control and pastoral visiting guidance have been retained.
The church holds public/employer's liability Insurance and copyright licences.
Anti-virus protection and backups are in place for church computer equipment.
Food safety training has taken place for those providing food or refreshments.

The annual accounts show the finances for the year. The trustees are satisfied that they are sound and were prepared in accordance with the relevant regulations and guidance.

INCOME AND EXPENDITURE

Income is largely derived from free-will giving, with most coming from church members. Tax refunds via the Gift Aid scheme supplement this, and room hire payments contribute towards running costs and building refurbishment.

Local government grants totalling £900 facilitated the provision of the Community Living Room project, split over the 2022/23 financial year and 2023/24. The purchase of a low-fee card/online giving system has enabled the church to respond to requests for these types of giving. The main use is for smaller one-off donations; regular giving is via fee-free methods, such as standing order, cheque or cash.

The trustees work closely with the elders to establish spending priorities. Quarterly and ad hoc board meetings, aided by treasurer’s reports, allow the trustees regularly to make judgements relating to available funds and the appropriate allocation of those funds. We ensure that at least 10% of our income goes to support other ministries who have similar aims, alongside using funds for the relief of poverty and special need. In addition to our regular support, there were special offerings this year for the crisis in Ukraine and the flooding in Pakistan. Total donations for 2022/23 were approximately 16% of our gross income.

RESERVES POLICY

The level of reserves is reviewed periodically by the trustees. They are satisfied that the assets of the charity are available and adequate to fulfil the obligations of the charity.

We have partnered with a number of other organisations and groups for greater effectiveness in specialised work. Some of these partnerships involved the church as a whole and others were through links with individual church members. Support took the form of volunteer help, prayer and/or donations. Financial support is detailed in the annual accounts.

In 2023/24 we'll continue to develop discipleship , leadership and relationships . The elders regularly devote time to praying about and developing a strategy for a healthy, vibrant church and to evaluating progress. This is a brief overview, and more detail about working it out will be communicated over the year.

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go &
disciples
Matt 28:19
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DISCIPLESHIP ROADMAP

CCC isn’t a club for its members. We’re a local expression of the global body of Christ, in which discipleship is a non-negotiable part of our journey.

A discipleship roadmap aims to help us be clear about where we're each heading in the journey of becoming more like Jesus, and to identify helpful growth points on the route.

One of the great—but challenging—things about church is that people are always at different points on the discipleship journey, and the route often isn't straight from A to B! We might visit

some points more than once or in a different order, but the end goal of living effectively as a disciple of Christ remains the same.

Over 2023/24 a discipleship roadmap will be developed to draw together new and existing opportunities for discipleship growth, including:

Teaching and ministry for finding freedom from things that hold us back and overcoming old patterns

Outreach opportunities and equipping, including a conference, engaging with the public in town, resources, community events and groups

Prayer, including relaunching a prayer ministry team, prayer walks, times of prayer and fasting together

Courses that we run periodically, to help with various areas of discipleship including Alpha, Discipleship Explored, The Bible Course, The Marriage Course

For people joining church, an updated overview of ‘what makes CCC tick’ Core teaching on new birth, water baptism and being filled with the Holy Spirit

Practical teaching including relationships, finances and holy living

A Resource Hub is being developed, which aims to equip us to approach life’s complicated issues with biblical insight and Christ-like compassion.

LEADERSHIP

Leadership forums will continue to engage with core leaders to explore church vision and how this is worked out in practice. We'll also access regional/national events for encouragement and training. All those in a leadership role will have the opportunity for regular reviews with one of the elders to receive support personally and in ministry development. Delegated annual ministry budgets aim to help leaders in taking ministries forward. The elders will continue to identify and develop emerging leaders.

RELATIONSHIPS

Those attending the Community Living Room unanimously asked for something to continue after the end of the project. A monthly event will enable existing relationships to be maintained, alongside inviting other local residents. The Ark toddler group will continue providing a supportive network for local families. A range of groups and mentoring opportunities for those who are part of the church will continue to enable meaningful relationships, including small groups and specific groups such as 20s/30s, men and women.

Name of the charity The Clitheroe Community Church Trust Registered charity number 701869 Principal office Clitheroe Community Church, Millthorne Avenue, Clitheroe, Lancashire, BB7 2LE Charity trustees Paul Cowen, Richard Douglas, Andrew Piercy, Gillian Whitfield

GOVERNANCE

The charitable trust was established by a declaration of trust on 29 June 1989. The trustees are to be four in number and they may appoint additional trustees, provided they accept the statement of faith in the declaration of trust.

The trustees cooperate with the elders in furthering the object of the trust. The primary responsibilities of the elders are spiritual, pastoral and for the ministries of the church. The trustees are mainly responsible for financial, legal and propertyrelated matters. Both groups meet regularly and require unanimous decisions from a quorum of at least three. A register of interests is kept, where trustees declare any potential conflicts of interest. New trustees receive support from an existing trustee sponsor, and all trustees are provided with information from the Charity Commission.

CONTACT

Telephone 01200 444148 Email info@clitheroecommunitychurch.co.uk Website www.clitheroecommunitychurch.co.uk

APPROVAL OF THE ANNUAL REPORT

The annual report was approved by the trustees and signed on behalf of the board by

….…………………….……………………………..……………………………………….…. (Richard Douglas) 15 May 2023 on …………………………………………………………………………………………….………………………...….

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Clitheroe Community Church Charity No
(if any) 701869
Annual accounts for the period
Period end
Period start date 01/02/2022 To date 31/01/2023
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Section A Statement of financial activities

Recommended categories by activity Guidance Notes Incoming resources (Note 3) Income and endowments from: Donations and legacies S01 Charitable activities S02 Other trading activities S03 Investments S04 Separate material item of income S05 Other S06 S07 Resources expended (Note 6) Expenditure on: Raising funds S08 Charitable activities S09 Separate material item of expense S10 Other S11 S12 S13 Net gains/(losses) on investments S14 S15 Extraordinary items S16 S17 S18 Other gains/(losses) S19 S20 *Reconciliation of funds:* S21 S22 1 *Total* *Net movement in funds* Total funds brought forward *Total funds carried forward* *Total* Net income/(expenditure) before investment gains/(losses) Net income/(expenditure) Transfers between funds Other recognised gains/(losses): Gains and losses on revaluation of fixed assets for the charity’s own use	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05 64,618 2,548 - 67,166 67,234 6,790 900 - 7,690 5,275 - - - - - - - - - - - - - - - - - - -
	71,408 3,448 - 74,856 72,509
	21 - - 21 - 87,566 2,548 - 90,114 79,187 - - - - - - - - - -
	87,587 2,548 - 90,135 79,187

	16,179 - 900 - 15,279 - 6,678 -
	- - - - -
	16,179 - 900 - 15,279 - 6,678 -
	- - - - - - - - - - - - - - - - - - - -
	16,179 - 900 - 15,279 - 6,678 -
	240,162 - - 240,162 246,840
	223,983 900 - 224,883 246,840

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Section B Balance sheet

Unrestricted funds £ F01 - 194,884 - -	Restricted income funds £ F02 - - - -	Endowment funds Total this year £ £ F03 F04 - - - 194,884 - - - -	Total last year £ F05 - 205,330 - -
194,884	-	- 194,884	205,330
- - - 29,634	- - - -	- - - - - - - 29,634	- - - 34,832
29,634	-	- 29,634	34,832
			-
500	-	- 500

29,134	-	- 29,134	34,832

224,018	-	-224,018	240,162
			- -
- -	- -	- - - -

224,018	-	- 224,018	240,162
- 35 223,983	-	- 35 - 223,983 -	- - 240,162
224,018	-	- 224,018	240,162
Signature		Richard Douglas Print Name	Date of approval dd/mm/yyyy 23/10/2023

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Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities • and with  preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of • and with  Ireland (FRS 102)

and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*



-Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support the conclusion that the charity is a going concern;

Disclosure of any uncertainties that make the going concern assumption doubtful;

Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

Clitheroe Community Church is a thriving church with an active congregation. The annual report contains a section detailing the church's plans and focus for the year to Jan 2023. Not applicable Not applicable

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note {2.2 }.

Yes  * -Tick as appropriate No

Please disclose:

(i) the nature of the change in accounting policy;

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(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and (iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

Yes  * -Tick as appropriate No

Please disclose:

(i) the nature of any changes; (ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

Yes  * -Tick as appropriate No Please disclose: (i) the nature of the prior period error; (ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and (iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.

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Section C Notes to the accounts

Note 2 Accounting policies

Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable.

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE

Please provide a description of the nature of each change in accounting policy

Reconcilation of funds per previous GAAP to funds determined under FRS 102

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||| |---|---| |Start of|End of| |period|period| |£|£| |Fund balances as previously| |stated| |Adjustments:|

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Fund balance as restated

Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102

End of £ Net income/(expenditure) as previously stated Adjustments:

Previous period net income/(expenditure) as restated

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Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.

Recognition of income
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
Support costs
The charity has incurred expenditure on support costs.
Volunteer help
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
These are included in the Statement of Financial Activities (SoFA) when:
 the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
 the monetary value can be measured with sufficient reliability.
Donated goods
Contractual income and
performance related
grants
Offsetting
There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.
Grants and donations
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
Government grants
The charity has received government grants in the reporting period
Tax reclaims on
donations and gifts
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial donation unless the donor or
the terms of the appeal have specified otherwise.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised
as an expense at the carrying amount of the stocks at distribution.
Donated services and
facilities
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Income from interest,
royalties and dividends
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.

Yes
No
N/a
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Yes
No
N/a
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Yes
No
N/a
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Yes
No
N/a
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Yes
No
N/a
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Yes
No
N/a
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Yes
No
N/a
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Yes
No
N/a
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Yes
No
N/a
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Yes
No
N/a
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Yes
No
N/a
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Yes
No
N/a
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Yes
No
N/a
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Yes
No
N/a
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Yes
No
N/a
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Yes
No
N/a
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Yes
No
N/a
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Yes
No
N/a


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2.4 ASSETS Intangible fixed assets Heritage assets Settlement of insurance claims Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. They are valued at cost. These are capitalised if they can be used for more than one year, and cost at least Redundancy cost The charity made no redundancy payments during the reporting period. Deferred income No material item of deferred income has been included in the accounts. Creditors The charity has creditors which are measured at settlement amounts less any trade discounts Provisions for liabilities A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 9.5 They are valued at cost. The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 9.6.1.4. This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. Income from membership subscriptions Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities. 2.3 EXPENDITURE AND LIABILITIES Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Investment gains and losses The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. Tangible fixed assets for use by charity The depreciation rates and methods used are disclosed in note 9.2. Governance and support costs Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. They are valued at cost. Investments Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a Grants with performance conditions Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Grants payable without performance conditions Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. Basic financial instruments	£500	Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a

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Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net progress realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.

Debtors (including trade debtors and loans receivable) are measured on initial recognition at Debtors settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

The charity has has investments which it holds for resale or pending their sale and cash and Current asset cash equivalents with a maturity date less than one year. These include cash on deposit and investments cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due.

They are valued at fair value except where they qualify as basic financial instruments.


		
Yes	No	N/a

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Yes	No	N/a

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Yes	No	N/a

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Yes	No	N/a
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Yes	No	N/a

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Yes	No	N/a
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POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

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Section C Notes to the accounts (cont)

Note 3 Analysis of income

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Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 50,603 2,548 - 53,151 56,904
and legacies: Gift Aid 13,150 - - 13,150 15,754
Legacies - - - - -
General grants provided by government/other
charities - 865 - 865 -
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total 63,753 3,413 - 67,166 72,658
Charitable Hire of Rooms-community use
activities: 5,193 - - 5,193 4,682
- - - - -
- - - - -
Other 1,597 - - 1,597 594
Total 6,790 - - 6,790 5,276
Other trading
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Income from Interest income - - - - -
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total - - - - -
Separate - - - - -
material item - - - - -
of income: - - - - -
- - - - -
Total - - - - -
Other: Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 70,543 3,413 - 73,956 77,934
Other information:
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All income in the prior year was unrestricted except for: (please provide description and amounts)

Special offerings collected for specific causes total £1,985 in 21/22 as follows: Afghanistan Appeal £1,030: AOG Pastor's Support £365: CIP Hamper Collection £590

Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.

Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)

Donations and offerings to church are £50,603 in 22/23. These are collected via regular standing orders and Sunday collections. The prior year figure is £52,515.

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Section C Notes to the accounts (cont)

Note 4 Analysis of receipts of government grants

Government grant 1 Government grant 2 Government grant 3 Other *Please provide details of any* *unfulfilled conditions and other* *contingencies attaching to grants* *that have been recognised in income.* *Please give details of other forms of* *government assistance from which* *the charity has directly benefited.*	Warm Spaces Grant Total To fund warm spaces to provide heated sites for those unable to afford their energy bills Description	This year Last year £ £ 865 - - - - - - -
		865 -

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Section C Notes to the accounts (cont)

Note 5 Donated goods, facilities and services

Use of property Other Seconded staff		This year Last year £ £ - - - - - -
		- -

Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services.
Please provide details of any unfulfilled conditions and other contingencies attaching to resources from donated goods and services not recognised in income. Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers.

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Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

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Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Expenditure on Incurred seeking donations - - - - -
raising funds:
Incurred seeking legacies
- - - - -
Incurred seeking grants
Operating membership schemes and
social lotteries
Staging fundraising events
Fudraising agents
Operating charity shops
Operating a trading company
undertaking non-charitable trading
activity
Advertising, marketing, direct mail and
- - - - -
publicity
Start up costs incurred in generating
new source of future income
- - - - -
Database development costs
- - - - -
Other trading activities
Investment management costs: - - - -
Portfolio management costs - - - - -
Cost of obtaining investment advice
- - - - -
Investment administration costs
- - - - -
Intellectual property licencing costs
- - - - -
Rent collection, property repairs and
maintenance charges - - - - -
- - - - -
Total expenditure on raising funds - - - - -
Expenditure on Employee costs 53,260 - - 53,260 49,880
charitable Premises costs
7,646 - - 7,646 6,099
activities
Supplies & services
6,093 6,093 3,209
Donations
12,089 12,089 8,181
Depreciation
10,446 - - 10,446 11,476
Ministry training 601 - - 601 342
Total expenditure on charitable
activities 90,135 - - 90,135 79,187
Separate material - - - - -
item of expense
- - - - -
- - - - -
- - - - -
----- End of picture text -----

Page 13 of 48

Other Total TOTAL EXPENDITURE Total other expenditure	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 90,135 - - 90,135 79,187

Other information:

Analysis of expenditure on charitable activities

----- Start of picture text -----
Grant
Activity or funding Support Total this Total
Activities undertaken directly
programme of Costs year prior year
activities
£ £ £ £ £
Activity 1
Activity 2
Other
Total
----- End of picture text -----

Prior year expenditure on charitable activities can be analysed as follows:

Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts)

Page 14 of 48

Section C Notes to the accounts (cont)

Note 7 Extraordinary items

Please explain the nature of each extraordinary item occurring in the period.

Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Total extrordinary items Description	This year Last year £ £ - - - - - - - - - -
	- -

Page 15 of 48

Section C Notes to the accounts

Note 8 Funds received as agent

8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.

----- Start of picture text -----
Amount received Amount paid out Balance held at period end
Description/name of party Related
party (Yes This year Last year This year Last year This year Last year
or No) £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Total - - - - - -
8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the
purchase of goods or services, please discose details of any balances outstanding between any participating members.
Description/name of party
Balance held at period end
This year Last year
£ £
- -
- -
- -
- -
- -
Total - -
----- End of picture text -----

Page 16 of 48

Section C Notes to the accounts

Note 9 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

----- Start of picture text -----
Basis of
Raising funds Activity 1 Activity 2 Activity 3 Grand total allocation
Support cost (Describe
(examples) £ £ £ £ £ method)
- - - -
Governance
- - - -
- - - -
- - - -
Other - - - -
- - - -
Total
----- End of picture text -----

Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.

Page 17 of 48

Section C Notes to the accounts

Note 10 Details of certain items of expenditure

10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees	This year Last year £ £ 0 0 0 0 0 0 0 0

Page 18 of 48

Section C Notes to the accounts (cont)

Note 11 Paid employees Please complete this note if the charity has any employees.

11.1 Staff Costs

11.1 Staff Costs
Salaries and wages Social security costs Other employee benefits Total staff costs Pension costs (defined contribution scheme)	This year Last year £ £ 51,583 48,253 - - 1,677 1,627 - -
	53,260 49,880

Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party

Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000

TRUE

Band	Number of employees
£60,000 to £69,999
£70,000 to £79,999
£80,000 to £89,999
£90,000 to £99,999
£100,000 to £109,999

Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity

11.2 Average head count in the year The parts of the charity in which the employees work	Fundraising Charitable Activities Governance Other Total	This year Last year Number Number - - 3 3 - - - -
		3 3

11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made.

Page 19 of 48

Please explain the nature of the payment

Please state the legal authority or reason for making the payment

Please state the amount of the payment (or value of any waiver of a right to an asset)

11.4 Redundancy payments

Please complete if any redundancy or termination payment is made in the period.

Total amount of payment

The nature of the payment (cash, asset etc.)

The extent of redundancy funding at the balance sheet date

Please state the accounting policy for any redundancy or termination payments

Page 20 of 48

Section C Notes to the accounts (cont)

Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.

12.1 Please complete this note if a defined contribution pension scheme is operated.

Amount of contributions recognised in the SOFA as an expense

1677

Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.

Allocated in the same category as the employee salary - charitable activities, all funded through unrestricted funds.

12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.

Please confirm that altough the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.

Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity

12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.

Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan

Page 21 of 48

Section C Notes to the accounts (cont)

Note 13 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

13.1 Analysis of grants paid (included in cost of charitable activities)

----- Start of picture text -----
Grants to Grants to
Analysis institutions individuals Support costs Total
Light of the Gospel Ministries 1,400 nil 1,400
Assemblies of God 2,160 nil 2,160
Ukraine Appeal via AOG 2,903
nil 2,903
Welfare Fund 1,400
nil 1,400
Pakistan Appeal via AOG 1,000 nil 1,000
Junction 42 1,440 nil 1,440
Other (7 small donations) 1,786 nil 1,786
Total 12,089 - - 12,089
Please enter “Nil” if the charity does not identify and/or allocate support costs.
13.2 Grants made to institutions
My charity has made grants to particular institutions that are Please provide
material in the context of its grantmaking. Details of the institution Provide details
No
supported, purpose of the grant and total paid to each institution is below
Total amount of
Names of institution Purpose
grants paid £
To support a group of churches in Serbia who share the Christian 1,400
gospel and provide compassion ministries.
Light of the Gospel Ministries
To support a charity delivering key services to the lives of 1,440
Junction 42 offenders and their communities visibly transformed by the hope
of the gospel.
Regular donations to our church’s umbrella body (a bit like a 2,160
Assemblies of God denomination). Provides conferences and training. Also provides
HR (human resources) advice and materials.
-
Total grants to institutions in reporting period
5,000
Other unanalysed grants 7,089
TOTAL GRANTS PAID 12,089
----- End of picture text -----

Page 22 of 48

Section C Notes to the accounts (cont)

Note 14 Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets

14.1 Cost or valuation

----- Start of picture text -----
Freehold land Other land & Plant, Fixtures, Total
& buildings buildings machinery and fittings and
motor vehicles equipment
£ £ £ £ £
At the beginning of 354,473 - - 36,685 391,158
the year
Additions - - - - -
Revaluations - - - - -
Disposals - - - - -
Transfers * - - - - -
At end of the year 354,473 - - 36,685 391,158
14.2 Depreciation and impairments
Basis SL SL or RB SL or RB SL SL Straight Line
("SL") or
Reducing
Balance
("RB")
Rate 50 yrs 20% SL
At beginning of the 156,730 - - 29,098 185,828
year
Disposals - - - - -
Depreciation 7,089 - - 3,356 10,445
Impairment - - - - -
Transfers - - - - -
At end of the year 163,819 - - 32,454 196,273
14.3 Net book value
Net book value at the 197,743 - - 7,587 205,330
beginning of the year
Net book value at the 190,654 - - 4,231 194,885
end of the year
----- End of picture text -----*

14.4 Impairment

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

Page 23 of 48

14.5 Revaluation

If an accounting policy of revaluation is adopted, please provide:

the effective date of the revaluation

the name of independent valuer, if applicable the methods applied and significant assumptions the carrying amount that would have been recognised had the assets been carried under the cost model.

14.6 Other disclosures

(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used. (ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets. (iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.

The "transfers" row is for movements between fixed asset categories.
** Please indicate the method of depreciation by deleting the method not applicable (SL = straight

Page 24 of 48

Section C Notes to the accounts

Note 15 Intangible assets

Please complete this note if the charity has any intangible assets

15.1 Cost or valuation

	Research & development £	Research & development £	Patents and trademarks £	Other £	Total £
At beginning of the		-	-	-	-
year
Additions		-	-	-	-
Disposals		-	-	-	-
Revaluations		-	-	-	-
Transfers *		-	-	-	-
At end of the year		-	-	-	-
15.2 Amortisation and	impairments
**Basis	SL or RB		SL or RB	SL or RB	SL or RB	Straight Line ("SL") or Reducing Balance ("RB")
** Rate

At beginning of the		-	-	-	-
year
Disposals		-	-	-	-
Amortisation		-	-	-	-
Impairment		-	-	-	-
Transfers*		-	-	-	-
At end of year		-	-	-	-
15.3 Net book value
Nat book value at the		-	-	-	-
beginning of the year
Net book value at the		-	-	-	-
end of the year

15.4 Accounting policy

Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates Policies for the recognition of any capital development

Page 25 of 48

15.5 Impairment

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

15.6 Revaluation

If an accounting policy of revaluation is adopted, please provide:

the effective date of the revaluation

the name of independent valuer, if applicable

the methods applied

the carrying amount that would have been recognised had the assets been carried under the cost model.

15.7 Other disclosures

(i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset.

(ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities.

(iii) Please provide the amount of contractual commitments for the acquisition of intangible assets.

(iv) State the amount of research and development expenditure recognised as expenditure in the year.

(vi) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included.

(vii) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period.

The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual

Page 26 of 48

Section C Notes to the accounts (cont)

Note 16 Heritage assets

Please complete this note if the charity has heritage assets

16.1 General disclosures for all charities holding heritage assets

(i) Explain the nature and scale of heritage assets held. (ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.

16.2 Cost or valuation

16.2 Cost or valuation
		Heritage 1 £	asset	Heritage asset 2 £	Heritage asset 3 £	Heritage asset 4 £	Total £
At beginning of the year			-	-	-	-	-
Additions			-	-	-	-	-
Disposals			-	-	-	-	-
Revaluations			-	-	-	-	-
Transfers *			-	-	-	-	-
At end of the year			-	-	-	-	-
16.3 Depreciation and impairments
	**Basis							Straight Line ("SL") or Reducing Balance
	** Rate

At beginning of the year			-	-	-	-	-
Disposals			-	-	-	-	-
Depreciation			-	-	-	-	-
Impairment			-	-	-	-	-
Transfers*			-	-	-	-	-
At end of year			-	-	-	-	-
16.4 Net book value
Nat book value at the beginning of the			-	-	-	-	-
year
Net book value at the end of the year			-	-	-	-	-
16.5 Impairment

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

Page 27 of 48

16.6 Revaluation

If an accounting policy of revaluation is adopted, please provide:

the effective date of the revaluation

the name of independent valuer, if applicable

qualifications of independent valuer

the methods applied and significant assumptions

any significant limitations on the valuation

16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation

Carrying amount at the beginning of the period Additions Disposals Depreciation/impairment Revaluation Carrying amount at the end of period	At valuation Group A At cost Group B Total £ £ £ - - - - - - - - - - - - - - -
	- - -

16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)

(i) Explain the reason why heritage assets have not been recognised on the balance sheet.

(ii) Describe the significance and nature of heritage assets.

(iii) Disclose information that is helpful in assessing the value of heritage assets.

(iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.

16.9 Five year summary of heritage assets transactions

	2015 2014 2013 2012 2011 £ £ £ £ £
Purchases Group A Group B Group C Other Donations Group A	- - - - - - - - - - - - - - - - -

Page 28 of 48

Group B Group C Other Total additions Charge for impairment Group A Group B Group C Other Total charge for impairment Disposals Group A - carrying amount Group B - carrying amount Group C Other Total disposals	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

Page 29 of 48

Section C Notes to the accounts (cont)

Note 17 Investment assets

Please complete this note if the charity has any investment assets.

17.1 Fixed assets investments (please provide for each class of investment)

Carrying (fair) value at beginning of period Add:additions to investments during period Less:disposals at carrying value Less: impairments Add: Reversal of impairments Add/(deduct):transfer in/(out) in the period Add/(deduct):*net gain/(loss) on revaluation Carrying (fair) value at end of year	Cash & cash equivalents Listed investments Investment properties Social investments Other Total - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
	- - - - - -

*Please specify additions resulting from acquisitions through business combinations, if any.

Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.

17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.

Analysis of investments Cash or cash equivalents Investment properties Other investments Total Social investments Grand total (Fair value at year end+Cost less impairment) Listed investments	- - - - - - Cost less impairment - - Fair value at year end £ - £ -
	- -

17.3 If your charity holds investment properties, please complete the following note:

(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity

Page 30 of 48

(ii) Name or independent valuer, if applicable, and relevant qualifications

(iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds

(iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements

Page 31 of 48

17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.

Analysis of current asset investments Cash or cash equivalents Investment properties Social investments Listed investments Other investments Total	- Last year £ £ - This year - - - - - - - -
	- -

17.5 Guarantees

Please provide details and amount of any guarantee made to or on behalf of a third party

Name of the entity or entities benefitting from those guarantees

Please explain how the guarantee furthers the charity's aims

17.6 Concessionary loans

----- Start of picture text -----
This year £ Last year £
Description
Total
This year £ Last year £
Description
Total
----- End of picture text -----

Amount of concessionary loans made ( Multiple loans made may be disclosed in aggregate provided that such aggregation does not obsure significant information ).

Amount of concessionary loans received (Multiple loans received may be disclosed in aggregate provided that such aggregation does not obsure significant information).

Terms and conditions eg interest rate, security provided

Value of any concessionary loans which have been committed but not taken up at the reporting date

Amounts payable within 1 year

Amounts payable after more than 1 year

Amounts receivable within 1 year

Page 32 of 48

Amounts receivable after more than 1 year

17.7 Additional information

Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk.

For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique.

Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.

Page 33 of 48

Section C Notes to the accounts (cont)

Note 18 Stocks

Please complete this note if the charity holds any stock items

18.1 Please state the carrying amount of stock and work in progress analysed between activities.

activities.
Charitable activities: *Opening* *Added in period* *Expensed in period* *Impaired* *Closing* Other trading activities: *Opening* *Added in period* *Expensed in period* *Impaired* *Closing* Other: *Opening* *Added in period* *Expensed in period* *Impaired* *Closing* Total this year *Total previous year*	For distribution For resale For distribution For resale £ £ £ £ £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Work in progress Stock Donated goods
	- - - - -
	- - - - -

18.2 Please specify the carrying amount of any stocks pledged as security for liabilities

Page 34 of 48

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

19.1 Analysis of debtors

Trade debtors Prepayments and accrued income Other debtors

----- Start of picture text -----
This year Last year
£ £
- -
- -
- -
- -
----- End of picture text -----

Total

Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

Trade debtors Prepayments and accrued income Other debtors Total	This year Last year £ £ - - - - - - - -
	- -

Page 35 of 48

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

20.1 Analysis of creditors
Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or performance-related grants Accruals and deferred income Taxation and social security Other creditors Total	This year Last year This year Last year £ £ £ £ - - - - - - - - - - - - - - - - - - - - - - - - 500 - - - Amounts falling due within one year Amounts falling due after more than one year
	500 - - -

20.2 Deferred income

Please complete this note if the charity has deferred income.

Please explain the reasons why income is deferred.

*Movement in deferred income account* Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period	This year Last year £ £ - - - - - -
	- -

Page 36 of 48

Section C Notes to the accounts (cont)

Note 21 Provisions for liabilities and charges

Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.

21.1 Please provide: - a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments; - an indication of the uncertainties about the amount or timing of those outflows; and - the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.

21.2 Movements in recognised provisions and funding commitment during the period

Balance at the start of the reporting period Amounts added in current period Amounts charged against the provision in the current period Unused amounts reversed during the period Balance at the end of the reporting period	This year Last year £ £ - - - - - - - -
	- -

21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified).

21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.

Page 37 of 48

Section C Notes to the accounts (cont)

Note 22 Other disclosures for debtors, creditors and other basic financial instruments

22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.

22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.

Page 38 of 48

Section C Notes to the accounts (cont)

Note 23 Contingent liabilities and contingent assets

23.1 Contingent liabilities

Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.

Description of item including its legal nature. Please Estimate of financial effect describe any security provided in connection to the liability.

23.2 Contingent assets

Where the charity has contingent assets, please complete the following section when their existence is probable

Description of item Estimate of financial effect

23.4 Other disclosures for contingent assets and/or liabilities

Please provide the following information where practicable:

Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement

Where it is not practical to make one or more of these disclosures, please state this fact

Page 39 of 48

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Note 24 Cash at bank and in hand
Other Cash at bank and on hand Total Short term cash investments (less than 3 months maturity date) Short term deposits	This year Last year £ £ - - 29,068 34,008 566 824 - -
	29,634 34,832

Page 40 of 48

Section C Notes to the accounts (cont)

Note 25 Fair value of assets and liabilities

25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.

25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.

Page 41 of 48

Section C Notes to the accounts (cont)

Note 26 Events after the end of the reporting period

Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

Please provide details of the nature of the event

Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made

Page 42 of 48

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

----- Start of picture text -----
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Ukraine Appeal R Special offering for specific purpose - 1,551 - 1,551 - - -
Ukraine Radiator Appeal R Special offering for specific purpose - 276 - 276 - - -
Pakistan Flood Appeal R Special offering for specific purpose - 721 - 721 - - -
LCC grant for the provision of heated
Warm Spaces Grant R spaces. - 900 - 865 - - 35
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a 240,162 70,543 - 86,722 - - 223,983
Total Funds 240,162 73,991 - 90,135 - - 224,018
----- End of picture text -----*

Page 43 of 48

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.2 Details of material funds held and movements during the PREVIOUS reporting period

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

----- Start of picture text -----
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Afghanistan Appeal R - 1,030 - 1,030 - - -
AOG Pastor's Support R - 365 - 365 - - -
CIP Hamper collection R - 590 - 590 - - -
- - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a 246,840 70,524 - 77,202 - - 240,162
Total Funds 246,840 72,509 - 79,187 - - 240,162
----- End of picture text -----*

Page 44 of 48

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.3 Transfers between funds

----- Start of picture text -----
Reason for transfer and where endowment is converted to Amount
income, legal power for its conversion
Between unrestricted and
restricted funds
Between endowment and
restricted funds
Between endowment and
unrestricted funds
----- End of picture text -----

27.4 Designated funds

Planned use Purpose of the designation Amount

Page 45 of 48

Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

TRUE

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Name of trustee Legal authority (eg order, governing document)	Last year Remuneration Pension contribution Redundancy (including loss of office)/ex gratia Other TOTAL £ £ £ £ Amounts paid or benefit value This year

Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

Accommodation Other (please specify): Travel TOTAL No trustee expenses have been incurred (True or False) Type of expenses reimbursed Subsistence	£ This year	Last year *TRUE* £

Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity

28.3 Transaction(s) with related parties

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Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

----- Start of picture text -----
There have been no related party transactions in the reporting period (True or False) FALSE
Amounts
written off
Name of the trustee Relationship Description of the Balance at Provision for bad debts
Amount during
or related party to charity transaction(s) period end at period end
reporting
period
£ £ £ £
Employed as 15,301
Wife of administrator- salary
Christine Douglas trustee costs
Daughter of Financial contribution to 200
Naomi Piercy trustee Mission trip
----- End of picture text -----

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

1) Employed to provide admin support. Approving document 'CSD-1377' (Declaration and Application for payment of a trustee or related party') authorised when this employment commenced. 2) Contribution to Missions Trip which is organised by Nazarene Theological College. Approved at trustees meeting on 8th August 2022 as authorised by clause 3(a) of the CCC declaration of trust.

For any related party, please provide details of any guarantees given or received.

Page 47 of 48

Section C Notes to the accounts (cont)

Note 29 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

Page 48 of 48

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Clitheroe Community Church	Clitheroe Community Church	Clitheroe Community Church

31/01/2023	Charity no (if any)	701869

1-48

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 / 01 / 2023 .

Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed: Kath McCormack Date: 18/10/2023 Name: Kathryn McCormack Relevant professional FCCA qualification(s) or body (if any): Address: Billington, Clitheroe, BB7

Oct 2018

IER


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