**SEFTON CHRISTIAN FELLOWSHIP**
**Reg No 702439**
## **TRUSTEES' REPORT**
## **YEAR ENDED 31ST DECEMBER 2020**
Sefton Christian Fellowship is a Registered Charity, Number 702439. Its Address for Meeting and Administration purposes is Aintree Mission Community Church105 Greenwich Road Liverpool L9 0JJ.
## _**Trustees**_
For the period under review and to date, the trustees are: Colin Wilcock, Michael Howard and Glenn Waite.
## _**Method of appointing Trustees**_
The Trust Deed provides for the Elders of the Church to appoint Trustees. Alternatively, they may be appointed via a Church business meeting.
## _**Mission Statement & Aims and Objectives**_
- 1 The Charity exists for the advancement of the Christian Faith. Its objective is to demonstrate the life and power of biblical Christianity, firstly in the immediate local community, and also elsewhere in the world.
- 2 It seeks to do so by all means, but principally by evangelism, teaching of Christian Doctrine, and
- 3 The support of the poor and the sick.
## _**Organisational Structure**_
At the end of 2020, the organisational structure of the Church consisted of an eldership of one elder - Mike Howard - following the retirement of Paul Evans (April 2020) and Ron White (October 2020). The eldership team generally makes executive decisions before taking recommendations to the church for their approval.
## _**Relationship with Related Parties**_
The Church recognizes that it is part of the wider body of Christ, and as such readily relates to other like-minded groups who clearly demonstrate their allegiance to the Lord Jesus Christ and His Word (the scriptures).
## _**Review of Activities**_
## _**(i)**_ **Sunday Church Gatherings**
– providing an opportunity both morning and evening to meet with a view to edifying one another in the faith, and experiencing the presence and power of God by His Spirit, for the Exaltation of God and the blessing of the people.
## _**(ii)**_ **Monday Coffee Morning meetings**
- providing an opportunity for people in the community to chat, fellowship, gain support, friendship, and learn basic lessons and insights from others experience and from the word of God.
## _**(iii)**_ **Tuesday Aintree Community Choir**
- run primarily as a benefit to participants within the immediate community and others travelling into it, with a focus on educational (teaching of choral singing), social and also as a means of outreaching into the community.
## _**(iv)**_ **Wednesday Parent & Toddlers**
- providing support to mums (and dads) and an opportunity for parents to help toddlers to socially interact with other toddlers.
From March 2020 through to the end of December 2020, COVID-19 restrictions resulted in the curtailment of all meetings and activities.
**1a**
**SEFTON CHRISTIAN FELLOWSHIP**
## **TRUSTEES' REPORT (Continued) YEAR ENDED 31ST DECEMBER 2020**
## **Public Benefit**
Having had regard to the guidance provided by Charity Commission, the trustees are satisfied that the various activities of the trust are for the public benefit.
Providing facilities for the community in the shape of the various activities (see i, ii, iii, iv and v above) – in accordance with Aim 1. These facilities are aimed at primarily (though not exclusively) those living within the immediate locality – most participants are “local” coming from a 2-mile radius. Access to each facility/activity is not restricted exclusively although there are obvious age ranges for several of the activities
Providing educational benefit through the medium of the various activities and through systematic Bible teaching – in accordance with Aim 2 (see i, ii and v). This is open to all and while the intention is to reach and serve the local community the benefits are enjoyed by a range of people within a wider geographical area (maybe up to 8-mile radius).
## **Future Plans**
The trust constantly seeks the direction and leading of God for each of its various current (and future) activities, in terms of their further development/improvement (or cessation), for the glory of God and the blessing of the community.
## **Financial position statement**
Whilst congregation numbers have fallen, finances remain healthy and positive. The trust is mindful of future needs for capital investment and will continue to maintain a careful watch over the building, fixtures and fittings.
## _**Reserves Policy**_
As a church committed to supporting those in need and those serving the needy, we do not expect to have reserves of any great significance. Our policy is to give away as much as possible, where funds allow, holding only such sums as appropriate for contingency matters.
## _**Ministries Supported**_
The Trust continues to support the Christian Fellowship School, together with various overseas missionaries.
## _**Financial/ Professional Advisors**_
The Charity banks with HSBC, Maghull branch, Liverpool Graham Pierce & Co. Solicitors, of 1301 Stratford Road Birmingham, act as Solicitors.
Ian Afflick FCA of 336a Wellington Road North Heaton Chapel Stockport Cheshire SK4 5DA Independently Examines and prepares the accounts.
.......................... M Howard (Chairman) 29th July 2021
**1b**
## **SEFTON CHRISTIAN FELLOWSHIP**
|**STATEMENT OF FINANCIAL ACTIVITIES**
**YEAR ENDED 31ST DECEMBER 2020**
**INCOME & EXPENDITURE**
**Notes**
**31 12 20**
**_Unrestricted_**
**_Restricted_**
**INCOMING RESOURCES**
**_Funds_**
**_Funds_**
**£ £**
_Donations_
**1**
Donations Received (inc Tax reclaimed)
22,163
17,320
_Investment Income_
Interest Received
5
**TOTAL INCOMING RESOURCES**
22,168
17,320
**Less: RESOURCES EXPENDED**
_Direct Charitable Expenditure_
Pastoral & Ministry Support
1,920
1,205
Missionary Support
11,161
2,413
Poor Relief & Foreign Aid
5,159
15,687
Evangelism
-
-
Childrens Work & Other Meeting Expenses
**2**
634
-
Publicity
-
Centre Expenses
**2**
6,658
-
Gifts To Speakers & Other Works
**2**
3,770
-
29,302
19,305
_Administration_
General
**2**
1,683
-
**TOTAL RESOURCES EXPENDED**
30,985
19,305
**NET(OUTGOING)/ INCOMING RESOURCES**
Before Transfers
)
(8,817
)
(1,985
Inter Fund Transfer
1,175
)
(1,175
**NET (OUTGOING) / INCOMING RESOURCES**
**For the Year**
)
(7,642
)
(3,160
**FUND BALANCES as at 1st January 2020**
115,683
12,422
**as at 31st December 2020**
108,041
9,262|**31 12 19**
**Total**
**Total**
**£ £**
39,483
38,996
5
18
39,488
39,014
3,125
700
13,574
9,195
20,846
10,569
-
53
634
1,332
-
-
6,658
3,450
3,770
3,670
48,607
28,969
1,683
1,867
50,290
30,836
)
(10,802
8,178
-
)
(10,802
8,178
128,105
119,927
117,303
128,105|**31 12 19**
**Total**
**Total**
**£ £**
39,483
38,996
5
18
39,488
39,014
3,125
700
13,574
9,195
20,846
10,569
-
53
634
1,332
-
-
6,658
3,450
3,770
3,670
48,607
28,969
1,683
1,867
50,290
30,836
)
(10,802
8,178
-
)
(10,802
8,178
128,105
119,927
117,303
128,105|
|---|---|---|
|||39,014|
|||700
9,195
10,569
53
1,332
-
3,450
3,670|
|||28,969
1,867|
|||30,836|
|||8,178|
|||8,178
119,927|
|||128,105|
**2**
**SEFTON CHRISTIAN FELLOWSHIP**
## **BALANCE SHEET AS AT 31ST DECEMBER 2020**
|**Notes **
**FIXED ASSETS**
**3**
**Current Assets**
Debtors & Prepayments
**4**
Cash at Bank
Cash in Hand
**Less: Current Liabilities payable within one year**
Creditors & Accruals
**5**
**NET CURRENT ASSETS**
**NET ASSETS**
Represented By:
**FUNDS**
Unrestricted General
Designated Missionary
Restricted
**6**
|**31 12**
**£ **
6,355
39,154
18
45,527
)
(1,665
**£**
**£**|**20**
**£ **
73,441
43,862
117,303
107,757
284
108,041
9,262
117,303|**31 12 19**
**£ £**
73,787
5,366
50,293
224
55,883
)
(1,565
54,318
**£**
128,105
115,274
1,338
115,942
12,163
**£**
128,105|**31 12 19**
**£ £**
73,787
5,366
50,293
224
55,883
)
(1,565
54,318
**£**
128,105
115,274
1,338
115,942
12,163
**£**
128,105|
|---|---|---|---|---|
|||||128,105|
|||||115,274
1,338|
|||||115,942
12,163|
|||||128,105|
Approved by Trustees 10th October 2021
......................
C Wilcox Trustee
**3**
**SEFTON CHRISTIAN FELLOWSHIP**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SEFTON CHRISTIAN FELLOWSHIP YEAR ENDED 31ST DECEMBER 2020**
I report on the accounts of the Trust for the Year ended 31st December 2020, which are set out on pages 1 to 6.
## **Respective responsibilities of Trustees and Examiner**
As Trustees of the Charity, you are responsible for the preparation of the Accounts; you consider that the Audit requirement of Section 144(2) of the Charities Act 2011 (the Act) does not apply. It is my responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under Section 145 (5)(b) of the Act, whether particular matters have come to my attention.
## **Basis of Independent Examiner's Report**
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records 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 such matters.
The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
## **Independent Examiner's Statement**
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements
* to keep accounting records in accordance with section 130 of the Act: and
* to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act have not been met: or
(2) to which,in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Ian Afflick FCA Chartered Accountant 336a Wellington Road North Heaton Chapel STOCKPORT Cheshire SK4 5DA
18th October 2021
**4**
**SEFTON CHRISTIAN FELLOWSHIP NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST DECEMBER 2020**
## **1. ACCOUNTING POLICIES**
The Financial Statements are prepared on a historical accounts basis. Gifts to Restricted Funds are accounted for upon receipt.
All restricted gifts are separately recorded when received,though expenditure is not separately analysed when made, outstanding amounts being noted at the year end.
Gifts in kind are only recorded and included if material, and then are included as income in the year given.
Grants are recorded as income only when received,as is Income Tax refunds on Gift Aid and Covenants.
Only reimbursements of expenditure are netted off against such and not counted as income. In certain cases, a charge is indicated for events, but not enforced on full-time workers or their families or other hardship cases, causing a net expense. Unpaid services would more than outweigh any benefit provided to such members.
Unrestricted Funds are incoming resources, which can be used in accordance with the charitable objects at the discretion of the trustees.
Designated Funds are unrestricted funds set aside by the trustees for particular purposes.
Restricted Funds are to be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Assets are Capitalised, irrespective of finance sources and methods, provided such are permanently intended to be used by the Trust.
Current Assets are shown at the lower of cost and net realisable value.
Current Liabilities are shown at settlement value.
## **2. DEPRECIATION OF FIXED ASSETS**
This is provided on the reducing balance method (unless otherwise shown), based on expected useful lives, at the following rates:-
|following rates:-|||||||||
|---|---|---|---|---|---|---|---|---|
|Freehold Properties 0%||||||Fixtures & Furnishings 25%|||
|Equipment 20%||||||Worship books 20% (Straight line)|||
|Library 10% (Straight-line)|||||||||
|**3. FIXED ASSETS MOVEMENT**|**Freehold**||**Fixtures &**
|||**Equipment**|**Worship &**|**Total**|
||**Property**||**Furnishings**||||**Library**||
||||**£**||**£**|**£**|**£**|**£**|
|**_COST_**|||||||||
|As at 1st January 2020|||||10,218|14,817|505|25,540|
|Valuation as at 1st January 2020||72,083|||||200|72,283|
|Additions at cost|||-||-|60|-|60|
|As at 31st December 2020||72,083|||10,218|14,877|705|97,883|
|**_DEPRECIATION_**|||||||||
|As at 1st January 2020|||-||9,578|13,753|705|24,036|
|Charge for Year|||-||128|278|-|406|
||||-||9,706|14,031|705|24,442|
|**NET BOOK VALUE At 31 12 20**||72,083|||512|846|-|73,441|
|**NET BOOK VALUE At 31 12 19**||72,083|||640|1,064|-|73,787|
**5**
## **SEFTON CHRISTIAN FELLOWSHIP NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST DECEMBER 2020**
## **4. DEBTORS**
||||||
|---|---|---|---|---|
|**4. DEBTORS**|**31 12 20**||**31 12 19**||
||**£**||**£**||
|Income Tax recoverable|4,936||3,965||
|Prepayments|1,419||1,401||
||6,355||5,366||
|**5. CREDITORS payable within one year**|**31 12 20**||**31 12 19**||
||**£**||**£**||
|Accruals|1,665||1,565||
## **6. FUNDS & FUND TRANSFERS**
There are a variety of Restricted gifts during the year, though no continuing funds are held. Trustees have Designated £700 per month from General Funds for Missionaries and other Aid organizations.
|**7. ANALYSIS OF NET ASSETS BY FUND General**
**Designated**
**Restricted**
**Fund**
**Fund**
**Fund**
**£ £ £**
Fixed Assets
73,441
-
-
Current Assets
35,981
284
9,262
Current Liabilities
)
(1,665
-
-
**Fund Balance at 31st December 2020**
107,757
284
9,262|**Total**
**£**
73,441
45,527
)
(1,665
117,303|
|---|---|
## **8. TRUSTEES & CONNECTED PERSONS CONTRACTS & EXPENSES**
There were no Contracts with Trustees or Connected Persons.
**6**
## **SEFTON CHRISTIAN FELLOWSHIP NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST DECEMBER 2020**
## **4. DEBTORS**
||||||
|---|---|---|---|---|
|**4. DEBTORS**|**31 12 20**||**31 12 19**||
||**£**||**£**||
|Income Tax recoverable|4,936||3,965||
|Prepayments|1,419||1,401||
||6,355||5,366||
|**5. CREDITORS payable within one year**|**31 12 20**||**31 12 19**||
||**£**||**£**||
|Accruals|1,665||1,565||
## **6. FUNDS & FUND TRANSFERS**
There are a variety of Restricted gifts during the year, though no continuing funds are held. Trustees have Designated £700 per month from General Funds for Missionaries and other Aid organizations.
|**7. ANALYSIS OF NET ASSETS BY FUND General**
**Designated**
**Restricted**
**Fund**
**Fund**
**Fund**
**£ £ £**
Fixed Assets
73,441
-
-
Current Assets
35,981
284
9,262
Current Liabilities
)
(1,665
-
-
**Fund Balance at 31st December 2020**
107,757
284
9,262|**Total**
**£**
73,441
45,527
)
(1,665
117,303|
|---|---|
## **8. TRUSTEES & CONNECTED PERSONS CONTRACTS & EXPENSES**
There were no Contracts with Trustees or Connected Persons.
**6**