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REGISTERED COMPANY NUMBER: 07562268 (England and Wales)

REGISTERED CHARITY NUMBER: 1141760















Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2023

for


Calvary Chapel Warrington

(A Company Limited by Guarantee)


Calvary Chapel Warrington







Contents of the Financial Statements

for the Year Ended 31 March 2023






Page



Report of the Trustees  

1


to


2


Independent Examiner's Report  

3



Statement of Financial Activities  

4



Balance Sheet  

5


to


6


Notes to the Financial Statements  

7


to


12


Calvary Chapel Warrington (Registered number: 07562268)


Report of the Trustees

for the Year Ended 31 March 2023



The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).


OBJECTIVES AND ACTIVITIES

Objectives and aims

Financially last year has been stable. The congregation continues to meet over and above the current needs. We continue to meet weekly both for services and various meetings and the rent and church expenses are met by the congregation.
All of the above activity and expenditure was done to fulfil the charities objectives as listed in our articles and memorandum of association section 4 (1) (a), 2 (a) and (b) which are
4(1) to advance the Christian faith for the benefit of the public in accordance with the articles of Faith appearing in the schedule to the articles in Warrington and in such other parts of the United Kingdom or the world as the Directors may from time to time think fit;
2 (a) maintaining a place of worship or places for the public worship of God by the body of believers for the time being known as Calvary Chapel Warrington ('the Church')
(b) Preaching and proclaiming the Gospel of Jesus Christ according to the Articles of Faith set out in the Schedule to these articles and to engage in evangelism and missionary activities;
In all of the endeavours we have had regard to the guidance issued by the Charities Commissions statement of the recommended practice and to carry out the charities aims for the public benefit as per the guidance on public benefit issued by the Charity Commission i.e. the advancement of the Christian Faith in our case.

FUTURE PLANS

We meet every Sunday morning.  There is a ladies study on the first Friday of the month and a young adults meeting once a month in a members home.  We have now also started a coffee morning that aims to reach out to the locality.


The church finances remain robust. This is a blessing as there are ongoing expenses such as the lease the web site and utilities.


The website has proved invaluable as it has enabled sermons and ladies meetings to be recorded and listened to at home. These are recorded either in the service as it proceeds or from home.


We thank God for His ongoing grace and the faithfulness of His people.


STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.


Organisational structure

All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.


Calvary Chapel Warrington (Registered number: 07562268)


Report of the Trustees

for the Year Ended 31 March 2023


REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

07562268 (England and Wales)


Registered Charity number

1141760


Registered office

Tan Y Graid Ganol

New Brighton

Minera

Wrexham

LL11 3DR


Trustees

A Woodward

K J Wilson


Company Secretary



Independent Examiner

Susan Ellison

30 Whitchurch Close

Padgate

Warrington

Cheshire

WA1 4JZ


Approved by order of the board of trustees on 5 October 2023 and signed on its behalf by:






A Woodward - Trustee


Independent Examiner's Report to the Trustees of

Calvary Chapel Warrington


Independent examiner's report to the trustees of Calvary Chapel Warrington ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2023.


Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').


Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.


Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:


1.

accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.

the accounts do not accord with those records; or

3.

the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or

4.

the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).


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.









Susan Ellison


Susan Ellison

30 Whitchurch Close

Padgate

Warrington

Cheshire

WA1 4JZ


5 October 2023


Calvary Chapel Warrington


Statement of Financial Activities

for the Year Ended 31 March 2023



31/3/23


31/3/22


Unrestricted


Total


fund


funds


Notes

£   

£   


INCOME AND ENDOWMENTS FROM

Donations and legacies

16,519


15,114



Investment income

2

34


103


Total

16,553


15,217



EXPENDITURE ON

Charitable activities

General

10,694


8,835



Other

1,187


376


Total

11,881


9,211



NET INCOME

4,672


6,006




RECONCILIATION OF FUNDS

Total funds brought forward

37,894


31,888



TOTAL FUNDS CARRIED FORWARD

42,566


37,894



Calvary Chapel Warrington (Registered number: 07562268)


Balance Sheet

31 March 2023



31/3/23


31/3/22


Unrestricted


Total


fund


funds


Notes

£   

£   


FIXED ASSETS


Tangible assets

7

723


20



CURRENT ASSETS


Debtors

8

563


345


Cash at bank and in hand

41,640


37,829


42,203


38,174



CREDITORS


Amounts falling due within one year

9

(360

)

(300

)


NET CURRENT ASSETS

41,843


37,874



TOTAL ASSETS LESS CURRENT

LIABILITIES

42,566


37,894



NET ASSETS

42,566


37,894


FUNDS

10

Unrestricted funds

42,566


37,894


TOTAL FUNDS

42,566


37,894



The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


Calvary Chapel Warrington (Registered number: 07562268)


Balance Sheet - continued

31 March 2023


These financial statements have been prepared in accordance with and delivered in accordance with the special provisions applicable to small charitable companies subject to the small companies regime.




The financial statements were approved by the Board of Trustees and authorised for issue on 5 October 2023 and were signed on its behalf by:






A Woodward - Trustee


Calvary Chapel Warrington


Notes to the Financial Statements

for the Year Ended 31 March 2023


1.

ACCOUNTING POLICIES



Basis of preparing the financial statements


The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.



Income


All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.



Expenditure


Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.



Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.




Taxation

The charity is exempt from corporation tax on its charitable activities.


Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.


Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.


Calvary Chapel Warrington


Notes to the Financial Statements - continued

for the Year Ended 31 March 2023


2.

INVESTMENT INCOME


31/3/23


31/3/22

£   

£   



Deposit account interest

34


103




3.

NET INCOME/(EXPENDITURE)



Net income/(expenditure) is stated after charging/(crediting):




31/3/23


31/3/22

£   

£   



Depreciation - owned assets

205


22




Other operating leases

6,450


6,000




4.

TRUSTEES' REMUNERATION AND BENEFITS


There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.



Trustees' expenses


There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.


5.

STAFF COSTS



The average monthly number of employees during the year was as follows:



31/3/23


31/3/22


Trustees

2


2





No employees received emoluments in excess of £60,000.


6.

COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES


Unrestricted


fund

£   



INCOME AND ENDOWMENTS FROM


Donations and legacies

15,114




Investment income

103



Total

15,217




EXPENDITURE ON


Charitable activities


General

8,835



Calvary Chapel Warrington


Notes to the Financial Statements - continued

for the Year Ended 31 March 2023


6.

COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued


Unrestricted


fund

£   




Other

376



Total

9,211




NET INCOME

6,006





RECONCILIATION OF FUNDS


Total funds brought forward

31,888




TOTAL FUNDS CARRIED

FORWARD

37,894



7.

TANGIBLE FIXED ASSETS


Fixtures



Plant and


and


Computer



machinery


fittings


equipment


Totals

£   

£   

£   

£   



COST


At 1 April 2022

4,349


8,360


1,869


14,578




Additions

908


-


-


908




At 31 March 2023

5,257


8,360


1,869


15,486




DEPRECIATION


At 1 April 2022

4,329


8,360


1,869


14,558




Charge for year

205


-


-


205




At 31 March 2023

4,534


8,360


1,869


14,763




NET BOOK VALUE


At 31 March 2023

723


-


-


723




At 31 March 2022

20


-


-


20





Calvary Chapel Warrington


Notes to the Financial Statements - continued

for the Year Ended 31 March 2023


8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR


31/3/23


31/3/22

£   

£   



Other debtors

60


60




Prepayments and accrued income

503


285



563


345




9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR


31/3/23


31/3/22

£   

£   



Accruals and deferred income

360


300




10.

MOVEMENT IN FUNDS


Net




movement


At



At 1.4.22


in funds


31.3.23


£   

£   

£   



Unrestricted funds


General fund

37,894


4,672


42,566





TOTAL FUNDS

37,894


4,672


42,566





Net movement in funds, included in the above are as follows:



Incoming


Resources


Movement



resources


expended


in funds


£   

£   

£   



Unrestricted funds


General fund

16,553


(11,881

)

4,672





TOTAL FUNDS

16,553


(11,881

)

4,672






Comparatives for movement in funds



Net




movement


At



At 1.4.21


in funds


31.3.22


£   

£   

£   



Unrestricted funds


General fund

31,888


6,006


37,894





TOTAL FUNDS

31,888


6,006


37,894




Calvary Chapel Warrington


Notes to the Financial Statements - continued

for the Year Ended 31 March 2023


10.

MOVEMENT IN FUNDS - continued



Comparative net movement in funds, included in the above are as follows:



Incoming


Resources


Movement



resources


expended


in funds


£   

£   

£   



Unrestricted funds


General fund

15,217


(9,211

)

6,006





TOTAL FUNDS

15,217


(9,211

)

6,006





A current year 12 months and prior year 12 months combined position is as follows:



Net




movement


At



At 1.4.21


in funds


31.3.23


£   

£   

£   



Unrestricted funds


General fund

31,888


10,678


42,566





TOTAL FUNDS

31,888


10,678


42,566





A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:



Incoming


Resources


Movement



resources


expended


in funds


£   

£   

£   



Unrestricted funds


General fund

31,770


(21,092

)

10,678





TOTAL FUNDS

31,770


(21,092

)

10,678





Calvary Chapel Warrington


Notes to the Financial Statements - continued

for the Year Ended 31 March 2023


11.

RELATED PARTY DISCLOSURES



There were no related party transactions for the year ended 31 March 2023.