SEFTON CHRISTIAN FELLOWSHIP Reg No 702439 TRUSTEES' REPORT
YEAR ENDED 31ST DECEMBER 2023
Sefton Christian Fellowship is a Registered Charity, Number 702439. Its Address for Meeting and Administration purposes is Aintree Mission Community Church 105 Greenwich Road Liverpool L9 0JJ.
Trustees
For the period under review and to date, the trustees are: Colin Wilcock, Michael How and Glenn Waite.
Method of appointing Trustees
The Trust Deed provides for the Elders of the Church to appoint Trustees. Alternative 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 Chris Doctrine, and
3 The support of the poor and the sick.
Organisational Structure
At the end of 2023, the organisational structure of the Church consisted of an elders of one elder – Mike Howard.
The leadership 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 to meet with a view to edifying one another in the faith, an experiencing the presence and power of God by His Spirit, for the Exaltation of God and the blessing of the people.
(ii) Wednesday Parent & Toddlers
providing support and opportunity for parents to help toddlers to socially interact wi other toddlers.
(ii) Partnership with Polish Church
over the last two years, a Polish congregation has been using the building for fellows and worship on Saturday evenings and Sunday afternoons. On the first Sunday of the month, we have a joint Sunday service and lunch together.
(iv) External groups
the building is used by local Brownies and Guides groups (Monday and Wednesday) and a Choir (Tuesday).
1a
ward ely, stian hip th ship
SEFTON CHRISTIAN FELLOWSHIP TRUSTEES' REPORT (Continued) YEAR ENDED 31ST DECEMBER 2023
Public Benefit
Having had regard to the guidance provided by Charity Commission, the trustees a 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, i above) – in accordance with Aim 1. These facilities are aimed at primarily (though those living within the immediate locality – most participants are “local” coming fr radius. Access to each facility/activity is not restricted exclusively although there a ranges for several of the activities
Providing educational benefit through the medium of the various activities and thr systematic Bible teaching – in accordance with Aim 2 (see I and iii ). This is open to the intention is to reach and serve the local community the benefits are enjoyed b 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 future) activities, in terms of their further development/improvement (or cessation of God and the blessing of the community. Recently (Summer 2023) we engaged a draw up a condition survey and facilitate grant applications. The condition survey prepared for tender before progressing grant applications. It is hoped that this will on in more detail in the 2024 Report.
Financial position statement
Whilst congregation numbers continue to fall, finances remain generally healthy a However, it is noted that current regular outgoings exceed regular income and this meant we are drawing on reserves. The trust is mindful of future needs for capital and will continue to maintain a careful watch over the building, fixtures and fitting
Reserves Policy
As a church committed to supporting those in need and those serving the needy, w expect to have reserves of any great significance. Our policy is to give away as mu where funds allow, holding only such sums as appropriate for contingency matters funds.
Ministries Supported
The Trust continues to support the Christian Fellowship School, together with vario missionaries.
Financial/ Professional Advisors
The Charity banks with HSBC, Bootle, Liverpool L20 3DX
Graham Pierce & Co. Solicitors, of 1301 Stratford Road Birmingham, act as Solicito Ian Afflick of 61, Bridge Street, Kington, Herefordshire HR5 3DJ Independently Exa prepares the accounts.
..........................
M Howard (Chairman) 4th September 2024
1b
are satisfied that
i, iii, and iv not exclusively) rom a 2-mile are obvious age
rough o all and while by a range of
current (and n), for the glory an architect to will be l be reported
nd positive. s has effectively investment s.
we do not uch as possible, s and restricted
ous overseas
ors.
amines and
| SEFTON CHRISTIAN FELLOWSHIP | SEFTON CHRISTIAN FELLOWSHIP | SEFTON CHRISTIAN FELLOWSHIP | SEFTON CHRISTIAN FELLOWSHIP | |||
|---|---|---|---|---|---|---|
| STATEMENT OF FINANCIAL ACTIVITIES | ||||||
| YEAR ENDED 31ST DECEMBER | 2023 | |||||
| INCOME & EXPENDITURE | Notes | 31 12 23 | 31 12 22 | |||
| Unrestricted Restricte Total | Total | |||||
| INCOMING RESOURCES | Funds | Funds | ||||
| £ | ||||||
| Donations | 1 | |||||
| Donations Received (inc Tax | reclaimed) | 26,635 | 2,918 | 29,553 | 14,575 | |
| TOTAL INCOMING RESOURCES | 26,635 | 2,918 | 29,553 | 14,575 | ||
| Less: RESOURCES EXPENDED | ||||||
| Direct Charitable Expenditure | ||||||
| Pastoral & Ministry Support | 1,020 | 1,020 | 1,860 | |||
| Missionary Support | 2,110 | 2,110 | 3,960 | |||
| Poor Relief & Foreign Aid | 744 | 1,910 | 2,654 | 967 | ||
| Childrens Work & Other | ||||||
| Meeting Expenses | 2 | 125 | 876 | 1,001 | 286 | |
| Centre Expenses | 2 | 6,080 | 6,080 | 2,360 | ||
| Gifts To Speakers & Other W | 2 | 6,840 | 6,840 | 2,964 | ||
| 16,919 | 2,786 | 19,705 | 12,397 | |||
| Administration | ||||||
| General | 2 | 1,769 | 1,769 | 1,686 | ||
| TOTAL RESOURCES EXPENDED | 18,688 | 2,786 | 21,474 | 14,083 | ||
| NET INCOMING/(OUTGOING) RESOURCES | ||||||
| For the Year | 7,947 | 132 | 8,079 | -3,108 | ||
| Inter Fund Transfer | 73 | -73 | ||||
| FUND BALANCES as at 1st January 2023 | 97,628 | 9,262 | 106,890 | 109,998 | ||
| as at 31st December 2023 | 105,648 | 9,321 | 114,969 | 106,890 | ||
| 2 |
SEFTON CHRISTIAN FELLOWSHIP BALANCE SHEET AS AT 31ST DECEMBER 2023
| 31 | 12 | 12 | 23 | 31 12 | 22 | |||
|---|---|---|---|---|---|---|---|---|
| Notes | £ | |||||||
| FIXED ASSETS | 3 | 72,709 | 72,886 | |||||
| Current Assets | ||||||||
| Debtors & Prepayments | 4 |
3,833 | 3,600 | |||||
| Cash at Bank | 40,847 | 32,751 | ||||||
| Cash in Hand | 104 | 5 | ||||||
| 44,784 | 36,356 | |||||||
| Less: Current Liabilities | payable within one year | |||||||
| Creditors & Accruals | 5 | -2,524 | -2,352 | |||||
| NET CURRENT ASSETS | 42,260 | 34,004 | ||||||
| NET ASSETS | £114,969 | £106,890 | ||||||
| Represented By: | ||||||||
| FUNDS | ||||||||
| Unrestricted General | 104,702 | 96,917 | ||||||
| Designated Missionary | 946 | 711 | ||||||
| 105,648 | 97,628 | |||||||
| Restricted | 9,321 | 9,262 | ||||||
| 6 | £114,969 | £106,890 | ||||||
| Approved by Trustees 18th September 2024 |
......................
C Wilcock Trustee
3
SEFTON CHRISTIAN FELLOWSHIP INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF SEFTON CHRISTIAN FELLOWSHIP YEAR ENDED 31ST DECEMBER 2023
I report on the accounts of the Trust for the Year ended 31st December 2023, whic pages 1 to 6.
Respective responsibilities of Trustees and Examiner
As Trustees of the Charity, you are responsible for the preparation of the Accounts that the Audit requirement of Section 144(2) of the Charities Act 2011 (the Act) do It is my responsibility to state, on the basis of procedures specified in the General by the Charity Commissioners under Section 145 (5)(b) of the Act, whether particu have come to my attention.
Basis of Independent Examiner's Report
My examination was carried out in accordance with the General Directions given b Commissioners. An examination includes a review of the accounting records prese records. It also includes consideration of any unusual items or disclosures in the a seeking explanations from you as Trustees concerning such matters.
The procedures undertaken do not provide all the evidence that would be required and consequently I do not express an audit opinion on the view given by the accou
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 re
-
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 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 u of the accounts to be reached.
Ian Afflick Accountant
61, Bridge Street, Kington, Herefordshire HR5 3DJ 19th September 2024
4
ch are set out on
; you consider es not apply. Directions given lar matters
y the Charity nted with those ccounts, and
d in an audit, unts.
quirements
h the accounting
understanding
SEFTON CHRISTIAN FELLOWSHIP NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST DECEMBER 2023
1. ACCOUNTING POLICIES
The Financial Statements are prepared on a historical accounts basis. Gifts to Rest accounted for upon receipt.
All restricted gifts are separately recorded when received, though expenditure is n 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 in year given.
Grants are recorded as income only when received, as is Income Tax refunds on G Covenants.
Only reimbursements of expenditure are netted off against such and not counted a In certain cases, a charge is indicated for events, but not enforced on full-time wor families or other hardship cases, causing a net expense. Unpaid services would mo outweigh any benefit provided to such members.
Unrestricted Funds are incoming resources, which can be used in accordance with objects at the discretion of the trustees.
Designated Funds are unrestricted funds set aside by the trustees for particular pu Restricted Funds are to be used for specific purposes. Restrictions arise when spec the donor or when funds are raised for particular restricted purposes.
Assets are Capitalised, irrespective of finance sources and methods, provided such 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 useful lives, at the following rates:-
Freehold Properties 0% Fixtures & Furnishings 25% Equipment 20% Worship books 20% (Straight line) Library 10% (Straight-line)
3. FIXED ASSETS MOVEM Freeho FixturesEquipme Worship Total PropertyFurnishings Library
£
| COST | |||||
|---|---|---|---|---|---|
| As at 1st January 2023 | 10,218 | 14,877 | 505 | ### | |
| Valuation as at 1st January | 72,083 | 200 | ### | ||
| 72,083 | 10,218 | 14,877 | 705 | ### | |
| DEPRECIATION | |||||
| As at 1st January 2023 | 9,890 | 14,402 | 705 | ### | |
| Charge for Year | 82 | 95 | 177 | ||
| 9,972 | 14,497 | 705 | ### | ||
| NET BOOK VALUE At 31 12 2 72,083 | 246 | 380 | ### | ||
| NET BOOK VALUE At 31 12 2 72,083 | 328 | 475 | ### |
5
tricted Funds are
not separately
ncome in the
ift Aid and
as income. rkers or their ore than
the charitable
urposes. cified by
h are
on expected
SEFTON CHRISTIAN FELLOWSHIP NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST DECEMBER 2023
| 4. DEBTORS | 31 | 12 23 | 31 | 12 22 | |
|---|---|---|---|---|---|
| £ | |||||
| Income Tax recoverable | 2,610 | 2,610 | |||
| Prepayments | 1,223 | 990 | |||
| £ | 3,833 | £ | 3,600 | ||
| 5. CREDITORS payable within one year | 31 | 12 23 | 31 | 12 22 | |
| £ | |||||
| Accruals | £ | 2,524 | £ | 2,352 |
6. FUNDS & FUND TRANSFERS
There are a variety of Restricted gifts during the year, though no continuing fun Trustees have Designated £550 per month from General Funds for Missionaries organizations.
| 7. ANALYSIS OF NET ASSETS B Fixed Assets Current Assets Current Liabilities Fund Balance at 31st December 2 |
GeneralDesignate Restricted Fund Fund Fund £ 72,709 34,517 946 9,321 -2,524 104,702 946 9,321 |
Total 72,709 44,784 -2,524 |
|---|---|---|
| 114,969 |
8. TRUSTEES & CONNECTED PERSONS CONTRACTS & EXPENSES
There were no Contracts with Trustees or Connected Persons.
6
Ids are held. and other Aid
SEFTON CHRISTIAN FELLOWSHIP NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST DECEMBER 2023
CHILDREN'S WORK & OTHER MEETING EXPENSES
| Year to 31 | Year to 31 | 12 23Year to 31 | 12 23Year to 31 | 12 23Year to 31 | 12 22 | |
|---|---|---|---|---|---|---|
| Unrestricted | £ | £ | ||||
| Hospitality Refreshments & Cleaning | 108 | 129 | ||||
| Worship, Copyright & Other Meeting Expenses | 137 | 157 | ||||
| £ | 245 | £ | 286 | |||
| GIFTS | ||||||
| £ | £ | |||||
| Other UK Workers | 120 | 444 | ||||
| Other Works | 4,200 | 3,600 | ||||
| Christian School Support | 2,520 | 2,520 | ||||
| £ | 6,840 | £ | 6,564 | |||
| PROPERTY EXPENSES | ||||||
| £ | £ | |||||
| Repairs & Renewals | 246 | |||||
| Light & Heat | 4,890 | 1,914 | ||||
| Building Insurance | 1,190 | 200 | ||||
| £ | 6,080 | £ | 2,360 | |||
| ADMINISTRATION | ||||||
| £ | £ | |||||
| Telecommunications | 986 | 863 | ||||
| Accountancy | 435 | 425 | ||||
| Bank Charges | 171 | 155 | ||||
| Sundries | 2 | |||||
| Depreciation on Fixtures & Furnishings | 82 | 82 | ||||
| Depreciation on Equipment | 95 | 159 | ||||
| £ | 1,769 | £ | 1,686 |
7