north berwick christian fellowship TRUSTEE'S ANNUAL REPORT AND FINANCIAL sfATEMENTS Year ended 31 DECEMBER 2021 SC023123
REFERENCE ANDADMINISTRATIVE INFORMATION TRUSTEES PRINCIPALADDRESS 6 Pilgrim's Way. North Berwick. EH39 5QB BANK Bankof Scotland, 23 Westgate, North Berwcl EH394AG INDEPENDENT EXAMINER BSC BFP FCA 24 Newtongrange Place, Nebvtongrange. EH22 4DF north berYKk chrL%tian fE11Th1p nr£hurCh
ANNUAL REPORT2021 The trustees have pleasure in presenting their report together Vlith the finala1 statements for the ye3rended 31 December 2021. Thefinanclal ststements have been prepared in accordancewith the accwntin8 policies Set out in note I to the accounts and comply with the charity's trust deed, the Charities and Trustee Investment Ikotland) Act 2W5. the Charities Accounts (Scotlandl Regulations 2006 las amendedl and Accounting and Rewting by Charities: Statement of Recommended Prartlce applicable todiarities preparingtheir accounts in accordancewith the Financial Reporting Standard applicable In the UK and Republlc of Ireland issued In Ortober 2019. OBJECTIVES AND AcfiviTIES The purpose of NBCF shall be toestablish Kingdom of God as lald dovm in the Bible Iboth Old and New Testament). We seek to be a Jesus centred famlty i*)th livin8 Out and 8ivin8OUt hope. Our vari¢)us activitle5 are deslgned to fuffil thls purpose. REVIEWOFACHIEVEMENTS 2021 was a year of transition and adaptation 3$V contlnued to respond to the ongolng global pandemic and the impact of not having our own l)uilding space to meet in. ID the first part of 2021 we Yre still much restricted in vthat we could do due to COVID restrictions. We continued with our online 5ervlces vh)ich were nowvRII established and be8inningtO grow In momentum. Through the use of our VklY Sunday Zi)om Calls wewere able to continue to Interact with one another, pray together arml vmrship.Thisformat enabled us to gather people from across Scotland and even the CaSional overseas wsltor. We also broadcast our serviceon YTUbe vthich enabled people to catth up if they missed our main worship and teachin8 section together but also served a dlfferent audience who wanted to check us ¢)ut and find out who we are. As well as e5tablishin8our regular Sunday activities It so)n became dearthat y needed to find a way to help people Iwild relationships arKI contlnue togrow perx)nalfy in their faith. At the end of 2020we had begun reviewing our sm3118roup Structure and we relaunched our small groups in February 2021.These new groups were loosely 8eo8raphically based though they would meet exdusively online for rnost of 2021.Thefocus of these group5 was to connect and grow and the content would be to discu55 and apply the teaching from the Sunday. The heart behind this was to help us all stsy united arKI on the same page as we navigated a secornl year of the pandemic. At launch we had more people involved in small groups than we had regularly attending our Sunday online meetings which was a great success. north berWChristiarlfknip nbcf.chuich
We did our Easter semce onlinewhich was filmed at various North Ben•iick locations and gamered a lot ofviewers ¢)n YouTube and other social media interesL This helped a number of local people become avre of ouractivities. As restrlctlons began to ease after Easterwe brt lookingforaltemative venues to be8in meeting In-person. We reached out to St Andrew Blackadder church of Scotland and began meetingfor monthly in person seFvices on Sunday aftemoons startin8 in May. It was great to te togetheragain and tovrnshipfor the firsttime since the leadership transition in August 2020. From April- June we spent some time reviewing ¢xJr leadership team arKI rnade 50w* change5 to our core team arKI trustees- with the aim to separate these teams out eventually. We were hopeful that we may be able to return to our regular weekly meeting at North Berwick Hi8h khool after the summer Ivjwever thi5 was delayed by new COVID variants. We eventually were given thegreen light to begin meetin8 again atthe end of October. We used our first Sunday back at North Berwick High School to celebrate thefact that it had been 30 years since V hadfirst started meeting in that same High School back in 1991. ThSs was a great opportunltyto thank Bill and Sally Nisbet for all they have poured into our community to see It established and gr(yrfrf. The pandemic had somewhat restricted desire to do this before. We then launched a series looking at ourvision as a church. We had spent a daytogether wlth our leaders in September to discuss this topic and for Neil and Jo to share what they sensed the vision was. This wa5 then shared with the church in November and was received with excitement. Our vlsion is to be a Jesus centred family iw)th living out and givlng out hope. As part of this newvtslon we announced our desire to recruit a Children ar)d Familiesworkerto work with chlldren and familles wthin ourchurch but also help us build brid8es in the local community. In orderto do this y Vuld need the church to help us financially to the sum of £7500 for the next 2 years. After two VkS the result wasthatwe had received pledge5 and glfts amountingto more than doublewhat we had asked for, enabling us to proceed knowing we could fullyfvnd thi5 part tlme role forthe next 2 ars1 The recruitment process would begln In 2022. Our plans for an all age Carol Serrfice aimed at helping people whodon't normallygoto church connect with us were altered at the last minutedue to another new varianL We moved our plans online at the last minute arKI again it waswell received localty bytPM)se who discovered it easily on YouTube and through our Social channel% Looking beyond ourselves V Vre able to raise hjnds for well deservingorganisations such as Bethany Christian Trust and their work with the homeless and also our ongoing partnership with Jan White in Uganda. We were so encouraged by the generosity of our community. north beNdKk christian f$1p nbcf£hvrch
We have a team which continue5tO Serve monthly on the Bethany Care Van arKI we Vre again able to provide Christmas hampers to Safe Families. an organisation workingwith vulnerable families across East Lothian. 2021 was a challengingyear in many*Y5 but we nowfind ourselves Positioned well for the next season. We lTr)kforward with a fresh vision befo u5 and a sense of togetherness despite tw)years of isolation. We look fonvard to 1}dIngOn this in 2022 STRUCTUREAND GOVERNANCE The Fellowship is a registered charity, number SC023123, and is constituted under a Trust Deed dated 13 November 1994.The Fellow5hipwa5 established as a non4enominatSonal church based in the tovm of North Berwick in October 1991, obtainingcharitable recolt10n In November 1994 and financial Independen from January 1995. Trustees The trustees are responsible for the finances and governance of the charity. Appointment of trustees Is by the trustees wrth endorsement tythe member& Trustees hold office for an a8reed fixed tern) or un1 resiznationor removal bythe majorltyof remainin8 trustees. The Fellowship considers the trustees as the key management personnel of thecharity and tO8etherthey are in charge of directing and controllingthe charity and running and operatSng the charlty. All trustees give of their time freely and rK> trustee was paid except Neil and Jo Thompson who are part ofour paid leadership but remain a minority within the trustees. Leadershlp Team Thls team exists to supwt the senior leaders in the weekly monthly, operational and pastoral decisions, as vlell as seekin8 the spiritual directlon for the fellowship. They have played a key part of the leadershiptransitim in this seaso Staff In 2021 saw a rebalancingof Neil and Jo's work load which saw Jojoin the paid staff for 2 days a week and Neil reducing his 5 days to 3. nh berwKkchrstian felltrhship nr¢hUrch
FINANCIAL REVIEW Despite a challenging time for manyorganisations the finarKes at NBCF have been relatively stable and we have even been able togive generwsly. 35 V love to do, to those in need locally and internationally. We saw a redurtion in income in the last quarter of the year as some people left our community. We have seen a slight increase at the end of 2021 as we shared our vision for the future and people have 8INen generously to our fure plans. Our main srCe of income remains tithes arxl offeringsfrom 1r members. Ouroverall income thisyearwas £79.977 which is higher than Lmjdgeted in part due to the transfer of funds for our school of ministry. Neil and Jo lead the Edinbur8h Sthool of Supernatural Transformation and we have completed the financial transferfrom their previous church St Mungos. Balerno as thi5 now becornes a ministryof NBCF. We have seen a sharp decrease in our weekly offering& as we have not been meeting in person.There has however been an increase in our monthly tlthes towards the erKI of the year. Our costs were also reduced this year due to not meet5ng as regularly. We ha finished the yearwith a revewe surplus of £13.795 and a cash p)sltSon of £48.603. INVESTMEMf POLICY Under the ConstitutiorK the trustees have the power to make ary Investments they see fit. Cash reserves are currentty placed in bank savings deposit accounts. RISK MANAGEMENT The trustees have assessed the major risks to which tfre charlty is exposed. In partlcular, those related to the operations and finances of the charity. and are satisfied that systems are In place to mitl8ate ex[re to the major risk RESERVES POLICY The trustees have considered level of reserves required and aim to maintain unrestricted reserves at a level which equates to approximately three months of unrestricted charitable expenditure.The level of reserves is monitored by the trustees. north beThyickchnstian f1hIp nrchurCh
LOOKINGAHEAD We look aheal to 2022 with hwe¢an meet agaInvekIY arKI are free to rn0 of the activities in our heart. Wewill begin recruitingfor our new Children and Familiesworker role with full financial bxking and will look to continue to build on our vision through our organi5ational values WKI bein8 intenti¢)nal aboutthe ojlture of wr con¥twnity. There is much to be hopeful abouL Approved bythe trustees and sId on their behalf by Irustee 0&10412022 north bck christian fe11crtlp nbcf£burch
INDEPENDENT EXAMINER'S REPOKfTO THE TRusfELS OF i¥oirfH BERWICK CHtUSTIAN FELLOWSIIIP I f¢[ on the accounts of the clwity for th¢ year en&d 31 D¢¢¢mber 2021. which ar¢ Sd Out on pa8&8 9 to 15. RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER The charity's Inle¢S are resF)nsible for the preparalion of the aOUnts in aCcOrde with the ternis of the Charities and TThtee tnvestment (Scotlattd) Acl 2005 and the Chariti¢8 A¢counts (Scotlandl Regulations 2006. Th¢ ¢h8rity ¢Tustru consider tlwt the audit Tequirement of Regulation 10(1) (a) lo (c) of the 21M)6 A)Unts Regulations does Dot apply. It is my responsi11]ty to examine the accounts as requirJ undw se£tion H(1) (C) of the Act and trj state wlther p8rtieulgr matters bav¢ ¢m¢ to my altentioD. BASIS OF INDEPENDEI¥T EXAMINER'S STATEM My examination w88 cArried oul in accordance with Regulation I l of th¢ 2006 RegulatioD3. An examination includes a review of the accounting recdS kept by the charity and a ¢ompari8on of the accounts presented with those re¢ords. It also in¢lud¢s ¢on8iderntion of any unusual items or disclosura8 in the accounts, 4nd 8e¢ks explanations from the trttsie ¢oncernin8 any such mattets. The PrOdureS ulld¢rtAken do not proiide all the evidentt that would be required in an audit, and consequently I do not expreu an audit opinioD on the view Bivell by th¢ ants. LYDEPENDENT EXAMINERIS STATEMENT In the ¢ourse of my ¢xgminalion. no mallrr has come lo my altentioll vthich 8ive5 me reasonable cause io believe thit in any material rtspect the requirements: To keep accounting records in accordance with Section 44(1) {8) of the 2005 Art and Regulalion 4 of ihe 2CK)6Ac¢o¥Jnts Regulations. and To prepare accounts whieh a¢¢ord with th¢ accouniing and comply with Regpjlation 8 of the 2006 R¢8ulation$, have been mel or to which. in my opinion, attention should be drawn iti order to enable a proptr undetstandin8 of the aUnts io be rexh Sc BFP FCA 24 Newtongrang¢ Pla¢e Newtonall$¢ EH22 4DF 004022 Page 8 of 15
NORTH BERWICK CHIUSTIAN FELLOWSHIP for the yw end 31st Dettmber 2021 2021 2•20 Unregtrided ReaTiCtal Funds FUT Tgtal INCOMK FROM: DonAtlonB: Tithes OffuiD8s Spcciaj Gift Gift Aid Rexlairn Other OrdiDAry In¢ome Resowree•: Gain8 on diwal of a38¢ts FSST 55.042 636 55.042 630 4.870 13,623 48.532 3.620 18,920 15,288 3.810 589 13.036 065 5.792 5,792 Intttest RcIV&ble Ttstgl In¢ome 12 12 43 10,191 EXPENDITURE ON CHARITABLE ACTIVITIES Ald Honmr UK Giving Aid Abroad Hospstaljtylcatcring Ministy Gift5 & EXT Gifts to Me 2,811 1.816 1.920 4,627 4.320 3.8 6.430 312 950 950 275 10.383 275 15.948 26, Rel¢A•lDg MIAhtry Sal8ri¢s En¥loyff Nl & PeJ]Si£QL CW R¢lwtion Allowanc¢ TTaininWc(fcICn Online Ministy 45.433 .673 45.433 1,673 40,740 782 608 98 98 Re•t)¥r¢e• Wor¥hip D¢prc¢i&tion. snd Equipjiwt CD'S & LitcraturwPubli¢aiions MiuionlOutre8th Youthlchiidren 297 385 297 385 572 317 210 297 36 Supp)rt Imd Governoet Colts 39fl 354 Sundry Equipment Purch*6 Printing & Stationery Telephone & P( Softwarc sub5criptv)n8 Insurance Sundry Profcssional Ftts 240 148 56 1,048 348 197 400 2,82 66.182 92 56 1.048 334 42 2.827 62,171 7hlS Tot Exptndltsre N¢t In¢fjtDelexptDdltsrt TrAnsfers IKtweaJ fimds 4,011 fj18• 7,493 13.795 36.313 7.493 28,820 Total Fullds Wt forward TO¢ earried forvwd 36.313 5Q108 36J13 All anM)unts relatcto COJLiinuing opwalions. The Fellowship Ims no recryjiscd gain$ (r li)$5 thpJ than the sllp14 for the year.
ORTH BERCK CHRISTIAN FELLOWSHIP BALANCE SHEEr as at 31st l)ecember 2021 Not 2021 ZQ20 FIXED ASSKTS Tangible lets 1.086 1,086 792 792 CURRENT A&SETS Debio Cth gt bank 4nd in hand L.080 48.603 49.683 lJ64 34,619 35,983 LIABILITIE5 Creditors.. Ammts fallingdue within one 462 NET CURRENT A&SETS 49.022 35J21 TOTAL ASSETS LESS CVRREf4T LIABILITIES 50.108 3&313 NET ASSETS THE FUNDS OF THE CHARITY Unrestrithed Funds Restr1d FuThJs 43.928 6,180 36J13 T&] Chirity Furmts 50.108 36.313 The notes on pap 12 to 15 fLYm part 0fth Appr{J1 bv thetjwtsts M06104f2022 and si1 OD their bebalf by. I rust¢¢
NORTH BERCK CHRISTIAN FELLOWSHIP srATEMENT OF CASH FLOWS for the Ye ended 31 De¢ember 2021 2020 NET CASH USED IN OPERATING ACTIVITIES 14.651 5,914 CASH FLOWS FROM INVESTING ACTIVITIES.. Inwest Sale of Nyx(r v¢hid¢ PurdJas¢ ol¢quipment 12 43 950 4579 67 9)3 CHANGE IP4 CASH IJ¥ THE YEAR 13,984 6,gY17 CASH BROUCHT FORWARD 34.619 27.712 CASH CARRIED FORWARD The n(rte4 on pgga 12 to 15 fom of thcse Wjnts. P•a• 11 rf1S
NORTH BERCK CHRISTW4 FELLOWSHIP OTES TO THE FINANCIAL STATEMENIS for the year ended 31it Drfember 2021 ACCOUNfiNC POLICIES The acctyJNts (rancial 5tatememts) have been tryrnj wA(kr the historical cost Convention with items r¢wgnised &t Cost lUc. The finkntxal #atements have been prepath4 in aca)rdan¢¢ with the Staterrnt of Recomm¢ Prnai¢¢: A¢¢(Am1ingd Relg by Ch8ritics prcpartn8 thcir •¢count$ in EordEnCe with the FinarKial Rqthin8 Standard applicabk in th¢ UK and Rq)ubli¢ of Ireland IFRS 1021 issual ID Ocb¥ 2019 the Financial Rqxjrting Standard applicablt in the Unitcd Kingdom and Republic of Itc]and IFRS 1021, the (hriiies and TnJste¢ Investtneth (Scotlartd) A¢t 2]5 and the Charities Ac¢ounts (S¢4MlDd) RegU]au 2{6 las awthd). The Fdlowship e(ffl81itibte8 i wblic bthjcfit tity asd¢fined by FRS 102. Th¢ trwt¢eJ wisider that thue no mat¢xi#l wertntses abwi the Fellow8hip'i ability lo CODts"nu¢ a goin8 •)em. With res[ to the n¢xl rHKling ThJ, the Si1r1e ar of un¢rtairtty that affea the ¢arrying of assets held by the Fellowship 4r¢ the l¢v¢l of dotim$ rweiwble taeh wmber lives volunthrtly as they ar¢ wilJin8 and iblc io. unds 5 fiJrtheArt¢e of the charitable obj¢¢t$. Unrestricted include des11d funds where the trustees, at their discretiu4 crut>J & rd ft1 41e¢ific purp Restsi¢tC41 funth fimds which Ire to be ell in aL%vd wilh wific f¢iaions iTWSt41 by the donor or INst deed. tktsil$ of furld arc disc105ed in not¢ 8. All income 1$ rttwi8cd thK% the thrityhu ethitkment to the int1 1¢ is probable that the IrK0 will be Teceiv And the of incom¢ re£¢ivable can b¢ me4wrt41 rtliabty. Donatiry¥ are rewws¢d en the Fellowship been in writin8 orbb th¢ and L¢RaGy fi$ Are T¢wi3al a c•¢ byw¢ basis following the mIng of Wote Wh the 4dm]niotratrrl¢x¢cuwr ts the ¢8wo 0)nMMleI¢d in vni¢inK the an1¢ and Y¢ttl¢mu date. Interest funds h¢ld on d¢1t 1$ Includ wh¢m receivablc the •rnount ian be Me8Tl reliabty by th¢ rhaTity', thi5 15 tKrnlly UP notific4tirAJ of the intU¢SL tAid or payable by th¢ bar&. PY1215
NORTh BERWICK CHRISTIAN FELLOWSHIP NOTES TO THE FINANCIAL ATEmEN15 for the yer ended 31rt December 2021 L4abilitics are re¢ogt)isal eXpenditre srxjn as thc¥t is a Ic8al cff CLW]Strudive oblig81ion eonJmittm8 the charity to that expcnditur4 tt is Fyobablc thai Satkowl wiu b¢ n4uired and th¢ 8TtxJunl of the obligatiort be t)xaswal lIablY. All expenditure is e1)unted rtyffl aC4xua]s b•x8 and all(¢11 to the applic4bk expe&ditiwe headings. lu)Verable VAT is thaYge4t winst the exprndiiure heading f(r 1th it was incu A85cts u)sling morc than £21KI are ¢op1]ised and v¥lua historic thst. T)qWttIIfA il charBtd on each assrf (ffl o strai8ht line buis over its experted uscful lif4 a5 follows: Equipment The Fellowship nths c(rftriknttiw8 tg ff pension plani. cLmthbuti u¢ to th¢ restriaed fun& of the charily as thcy bccLNnr payable. The Fdlowsbip h&5 no liability brYd mgkins its contributions yin8 acr th¢ deduaions fpT th¢ ¢mployce's ¢(triblN. 2. RELATED PARTY TRANSAcfioNS AJ¥D TRUSTEES EXPENSES AND REMUNKRATION As pern)i#¢d by the fellow$hip'$ CoftstibJii(¥K Jo Thompw 8 Tnte of the Fellowship, rtt¢ivthl remune10rt of £7.167 a1 pw¥ion ¢mtriIwtior of £287. L%)mclg Au8usI 2021 for 3101 8ervi¢¢s provided to the l.ellowshlp, u well &$ £2,800 reloc10 OK$¢5. Neil Thornpso • TSte< ofth¢ F¢liowthip from l July 2W21 and husband of Jo ITn¢¢ of the Fellowship, received rtmun¢¥atiort of £34,66712020".£17,0831 and pension L¥)nthbutions of £1,38612020..£6831 for941 S1¢¢5 provided to the Felbowship. 411 os £2.1 forre1lion expensu. No Truytces r¢ttiv¥J or 8r¢ du¢ torec¢iYe any ranunerntion fortheir trvi(%4 nrr reimburse11 of ¢xpen$¢s, as TnL8tees dLm8 the yw dirrKtly or indirc¢tly fr(Nn the F¢llowshtp's funth. No Trystee or related party bad any irrtuest in anyLThtrxf cr tran&aLli ¢Irr] into bythe Fellowship thrin8 the >wT.
NORTH BERWICK CHRISTIAN FELLOWSHIP NOTES TO THE FINANCIAL STATEMENTS for the yeAr ettded 31st DeceThber 2021 STAFF COSTS AND REMVNERATION OF KEY MAI¥AGEMENT PERSONNEL 2021 2020 S41aTie8 S111 45.433 40.740 1.673 683 The Duttthr of cl10 duIll the ytar was u ftilknvs {fidl lin wiivaknt).. Pastoral Administration o. The Fcllow5hip CcS1dern its k¢y ar¢ theTnJ#e8s and fe]lowsbryi INDEPENDENT EXAMINER'S REMUNERATIO Nv indcF¢ndeni examinatK>n fee w&4 char8ed for the year {2020.' Inil). A 8tft was instead given by the FellowshLP in aPPWL81ion fw the WO ¢aTried OUL TANGIBLE FIXED ASSETS- EQUIPMENT Tot Cost At l January 2021 Adth'tions 3,200 679 At 31 De¢¢o*r 2021 3.879 Depreclt7lloR At l janu 2021 ChurBc for the ye 2,408 385 At 31 2021 1793 At 31 D#¢mbtr 2021 At 31 De¢¢mbex 220 792 Ptye 14d 15
NORTH BERWICK CHRISTIAN FELLOWSHIP for the yr ended 31it DereThb¢r 2021 O. DEBTORS: due ome yur 2021 2(120 1,080 1.080 l J64 l J64 CREDITORS: fMln% thie TthTr one y 2(121 202Q 661 061 462 ANALYSIS OF RESTIUCTED FUNDS Balance Spcciai Gilts for • B¢thany Night Shdl U8and&- Hospi¢e Family Workcr ESST Total 363 ,816 1,920 .275 -1.816 -1.920 88 3C(I 5.792 6,180 5,792 10,191 4,011 RECONCILIATION OF NET MOVEMENT FVNDS TO CASH FLOW FROM OPKRATING A1vITIEs tTr)v¢ffnt in fill Dep14(M ¢har8e Gain ¢Jn disposll of 4sx Intere irtcom¢ in invc51inxac4iviiie6 DeereaseJ(inkY¢wI in debtors Incrwejldrn) in ed11( 13.795 385 7,493 317 65 43 -313 .875 .12 N¢t ush from opuatitig *diviti¢s 14.651 5,914 Paqp 15rf15