1 false false false false false false true false false false false false true true No description of principal activity 2022-04-01 Sage Accounts Production Advanced 2021 - FRS102_2021_Charity xbrli:pure xbrli:shares iso4217:GBP 4662737 2022-04-01 2023-03-31 4662737 2023-03-31 4662737 2022-03-31 4662737 2021-04-01 2022-03-31 4662737 2022-03-31 4662737 2021-03-31 4662737 bus:LeadAgentIfApplicable 2022-04-01 2023-03-31 4662737 char:Trustee1 2022-04-01 2023-03-31 4662737 char:Trustee2 2022-04-01 2023-03-31 4662737 char:Trustee3 2022-04-01 2023-03-31 4662737 char:Trustee4 2022-04-01 2023-03-31 4662737 char:Trustee5 2022-04-01 2023-03-31 4662737 char:Trustee6 2022-04-01 2023-03-31 4662737 char:TotalUnrestrictedFunds 2022-03-31 4662737 char:TotalUnrestrictedFunds 2023-03-31 4662737 char:RevaluationReserveUnrestricted 2023-03-31 4662737 char:RevaluationReserveUnrestricted 2022-03-31 4662737 char:TotalUnrestrictedFunds 2022-03-31 4662737 char:TotalUnrestrictedFunds 2022-04-01 2023-03-31 4662737 char:TotalUnrestrictedFunds 2021-04-01 2022-03-31 4662737 char:Activity1 char:TotalUnrestrictedFunds 2022-04-01 2023-03-31 4662737 char:Activity1 2022-04-01 2023-03-31 4662737 char:Activity1 2021-04-01 2022-03-31 4662737 char:Activity1 char:TotalUnrestrictedFunds 2021-04-01 2022-03-31 4662737 core:WithinOneYear 2023-03-31 4662737 core:WithinOneYear 2022-03-31 4662737 core:LandBuildings core:OwnedOrFreeholdAssets 2023-03-31 4662737 core:FurnitureFittings 2023-03-31 4662737 core:LandBuildings core:OwnedOrFreeholdAssets 2022-03-31 4662737 core:FurnitureFittings 2022-03-31 4662737 bus:FRS102 2022-04-01 2023-03-31 4662737 bus:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 4662737 bus:FullAccounts 2022-04-01 2023-03-31 4662737 bus:SmallCompaniesRegimeForAccounts 2022-04-01 2023-03-31 4662737 bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31
COMPANY REGISTRATION NUMBER: 4662737
CHARITY REGISTRATION NUMBER: 1100257
Barnes Church & Healing Centre Trust Limited
Company Limited by Guarantee
Unaudited Financial Statements
31 March 2023
Barnes Church & Healing Centre Trust Limited
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2023
Page
Trustees' annual report (incorporating the director's report)
1
Independent examiner's report to the trustees
4
Statement of financial activities (including income and expenditure account)
5
Statement of financial position
6
Notes to the financial statements
8
Barnes Church & Healing Centre Trust Limited
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report)
Year ended 31 March 2023
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2023 .
Reference and administrative details
Registered charity name
Barnes Church & Healing Centre Trust Limited
Charity registration number
1100257
Company registration number
4662737
Principal office and registered
Barnes Church
office
Between 77 & 79 White Hart Lane
Barnes
London
SW13 0QA
The trustees
Mr E P Slattery
Rev L A Park
K Ellingham
Mrs K Pepper
Mr L J R Da Costa
Mr J L Planson
Independent examiner
Sue Woodgate ACA
42 St Nicholas Drive
Shepperton
Surrey
TW17 9LD
Structure, governance and management
Barnes Church and Healing Centre Limited is an independent Spiritualist Church and is a Company Limited by guarantee. (Company number 46627737)
The Directors are directors for the purposes of Company Law, and trustees for the purposes of charity law.
It is managed by a group of voluntary Trustees/Directors and active participation by the congregation is encouraged in chairing the services, instigating relevant workshops of interest, undertaking fundraising by organising events and open days when mediumship is practiced.
All voluntary healers sign a Code of Conduct and are covered by the Church's insurance policy whilst working at the Church.
Trustees are appointed by the directors based on their knowledge and experience as required.
Objectives and activities
The principal purpose of the charity is to promote and practice the gift of spiritual healing and the advancement of the Christian spiritualist religion and other purposes beneficial to the community such as the relief of the disabled, sick, older people and animals.
The Church is open to people of all faiths and none. Well behaved animals are welcome at our services.
Healing sessions are offered free of charge to anyone (donations are accepted). These are run by appropriately trained unpaid volunteers. A twice monthly animal healing session is held for small animals but is currently in abeyance.
Weekly services are held to demonstrate Mediumship to show the continuing existence and growth of the individual spirit after physical death, in order to offer comfort and hope. Participation is encouraged in healing prayers and meditations.
Training and advice is offered to people wishing to develop their psychic and spiritual gifts. We regularly have an Open Platform for aspiring mediums and an ongoing development circle for people at all levels who wish to enhance their understanding and skills. The Development Group welcomes people of all levels and is proving popular.
The Church is regularly used as a training venue for the Alexander Technique Trainers.
A Baby Welcoming and Blessing ceremony for babies and young children is proving very popular for local families who do not want a more traditional service but wish to celebrate the birth a new baby and/or celebrate their joy and love for older children. It is participatory and available for people of all faiths or none.
The Church is licensed for legal weddings and to conduct Same Sex Marriages. Individually written ceremonies which meet legal requirements are greatly appreciated and each wedding is as individual as possible. Advice is given to ensure all legal requirements are met. A Richmond Registrar attends the ceremony to record its legality and provide Marriage Certificates.
The Church is run solely by volunteers and has no paid employees.
Volunteering includes chairing services; cleaning and maintaining the fabric of the Church, refreshments after ceremonies; arranging for Mediums and Healers to attend; maintaining the garden, which is a popular place of rest and renewal for local people; planning and running fundraising activities.
Healing is given free by the healers.
It is part of the Church ethos that all are welcome to come and enjoy the services and healing, whatever their spiritual backgrounds and beliefs, and to be able to contribute and develop their skills and spiritual understanding.
Achievements and performance
The Charity holds sufficient reserves to cover emergencies and maintain an ageing building
Approximately half of the Church's funds are held in a bank current account. Investment interest and dividends are now paid into the church's current account account. The building society account was closed by the provider in August 2022 and the funds transferred into the bank current account
The continuous closure of bank branches has made it difficult to pay in the cash donations made a Services and other events.
Regular outgoings are met through the income of the Church from voluntary donations at services and for healing sessions, and from a small investment income.
The Charity this year had a surplus of £6,625 (2022 - surplus of £4,188). The trustees are confident the Church has sufficient reserves to cover the future upkeep of the building and being able to continue to provide its services to the community.
Prudent use of funds has meant that the Church remained in good order.
Financial review
The Church continued with its usual activities following the covid lockdowns. Attendance was lower than before but gradually increased.
It was found necessary cease Wednesday services due to very poor attendance. Sunday attendance increased over the year. New mediums have been welcomed and proved popular.
Healing has continued as before, so much so that an additional session on Monday afternoons started in 2023.
Psychic Saturdays offering monthly one to one sittings, remain popular.
Nationwide Building Society decided to close all Trustee Accounts in August 2022. This resulted in considerable work and some loss of interest due to their poor service. The balance of this account was transferred the the Trust's main bank account. An alternate suitable account is being sought. Problems were experienced with the Church's roof and brickwork and essential repairs and maintenance carried out to remedy the situation and maintain the building.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
The trustees' annual report was approved on 15 October 2023 and signed on behalf of the board of trustees by:
Rev L A Park
Trustee
Barnes Church & Healing Centre Trust Limited
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Barnes Church & Healing Centre Trust Limited
Year ended 31 March 2023
I report to the trustees on my examination of the financial statements of Barnes Church & Healing Centre Trust Limited ('the charity') for the year ended 31 March 2023.
Responsibilities and basis of report
As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements 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 the 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 charity as required by section 386 of the 2006 Act; or
2. the financial statements do not accord with those records; or
3. the financial statements 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 financial statements 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.
Sue Woodgate ACA Independent Examiner
42 St Nicholas Drive Shepperton Surrey TW17 9LD
25 October 2023
Barnes Church & Healing Centre Trust Limited
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 March 2023
2023
2022
Unrestricted funds
Total funds
Total funds
Note
£
£
£
Income and endowments
Donations and legacies
5
17,193
17,193
6,968
Investment income
6
1,476
1,476
4,249
--------
--------
--------
Total income
18,669
18,669
11,217
--------
--------
--------
Expenditure
Expenditure on raising funds:
Costs of raising donations and legacies
7
4,959
4,959
2,145
Expenditure on charitable activities
8,9
7,085
7,085
4,884
--------
--------
--------
Total expenditure
12,044
12,044
7,029
--------
--------
--------
--------
--------
--------
Net income
6,625
6,625
4,188
--------
--------
--------
Other recognised gains and losses
Gains from revaluation of fixed assets
2,562
2,562
10,350
--------
--------
--------
Net movement in funds
9,187
9,187
14,538
Reconciliation of funds
Total funds brought forward
655,950
655,950
641,412
---------
---------
---------
Total funds carried forward
665,137
665,137
655,950
---------
---------
---------
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
Barnes Church & Healing Centre Trust Limited
Company Limited by Guarantee
Statement of Financial Position
31 March 2023
2023
2022
Note
£
£
Fixed assets
Tangible fixed assets
13
410,099
410,099
Investments
14
153,878
151,316
---------
---------
563,977
561,415
Current assets
Cash at bank and in hand
101,635
94,980
Creditors: amounts falling due within one year
15
475
445
---------
--------
Net current assets
101,160
94,535
---------
---------
Total assets less current liabilities
665,137
655,950
---------
---------
Net assets
665,137
655,950
---------
---------
Funds of the charity
Unrestricted funds:
Revaluation reserve
364,177
361,615
Other unrestricted income funds
300,960
294,335
---------
---------
Total unrestricted funds
665,137
655,950
---------
---------
Total charity funds
16
665,137
655,950
---------
---------
For the year ending 31 March 2023 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
Barnes Church & Healing Centre Trust Limited
Company Limited by Guarantee
Statement of Financial Position (continued)
31 March 2023
These financial statements were approved by the board of trustees and authorised for issue on 15 October 2023 , and are signed on behalf of the board by:
Mr E P Slattery
Rev L A Park
Trustee
Trustee
Barnes Church & Healing Centre Trust Limited
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2023
1. General information
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Barnes Church, Between 77 & 79 White Hart Lane, Barnes, London, SW13 0QA.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
In drafting the accounts the Trustees have taken into account the uncertainties caused by the global pandemic. Investments have been revalued in line with the drop in global markets. The charity is fortunate to have substantial reserves and low ongoing running costs and does not consider that it has a significant risk in relation to its operations as result of the pandemic.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost. The Trustees do not consider it appropriate to charge depreciation on any of the fixed assets. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
Investments
Unlisted equity investments are initially recorded at cost, and subsequently measured at fair value. If fair value cannot be reliably measured, assets are measured at cost less impairment.
Listed investments are measured at fair value with changes in fair value being recognised in income or expenditure.
4. Limited by guarantee
The company is limited by guarantee and does not have a share capital. Each member gives a guarantee to contribute a sum not exceeding £1 to the company should it be wound up. At 31/03/2022 there were 30 members.
5. Donations and legacies
Unrestricted Funds
Total Funds 2023
Unrestricted Funds
Total Funds 2022
£
£
£
£
Donations
Donations from services and meetings
17,193
17,193
6,968
6,968
--------
--------
-------
-------
6. Investment income
Unrestricted Funds
Total Funds 2023
Unrestricted Funds
Total Funds 2022
£
£
£
£
Income from listed investments
1,476
1,476
2,002
2,002
Other interest receivable
2,247
2,247
-------
-------
-------
-------
1,476
1,476
4,249
4,249
-------
-------
-------
-------
7. Costs of raising donations and legacies
Unrestricted Funds
Total Funds 2023
Unrestricted Funds
Total Funds 2022
£
£
£
£
Costs of raising donations and legacies - Donations
4,959
4,959
2,145
2,145
-------
-------
-------
-------
8. Expenditure on charitable activities by fund type
Unrestricted Funds
Total Funds 2023
Unrestricted Funds
Total Funds 2022
£
£
£
£
Church Services and Meetings
7,085
7,085
4,884
4,884
-------
-------
-------
-------
9. Expenditure on charitable activities by activity type
Activities undertaken directly
Total funds 2023
Total fund 2022
£
£
£
Church Services and Meetings
7,085
7,085
4,884
-------
-------
-------
10. Independent examination fees
2023
2022
£
£
Fees payable to the independent examiner for:
Independent examination of the financial statements
505
445
Other assurance services
45
68
----
----
550
513
----
----
11. Staff costs
The average head count of employees during the year was 1 (2022: 1 ). The average number of full-time equivalent employees during the year is analysed as follows:
2023
2022
No.
No.
Number of staff - type 1
1
1
----
----
No employee received employee benefits of more than £60,000 during the year (2022: Nil).
12. Trustee remuneration and expenses
No Trustees received remuneration for their services as a Trustee during the current year or during the previous year.
13. Tangible fixed assets
Freehold property
Fixtures and fittings
Total
£
£
£
Cost
At 1 Apr 2022 and 31 Mar 2023
400,000
10,099
410,099
---------
--------
---------
Depreciation
At 1 Apr 2022 and 31 Mar 2023
---------
--------
---------
Carrying amount
At 31 Mar 2023
400,000
10,099
410,099
---------
--------
---------
At 31 Mar 2022
400,000
10,099
410,099
---------
--------
---------
14. Investments
Listed investments
£
Cost or valuation
At 1 Apr 2022
151,316
Additions
Other movements
2,562
---------
At 31 Mar 2023
153,878
---------
Impairment
At 1 Apr 2022 and 31 Mar 2023
Carrying amount
At 31 Mar 2023
153,878
---------
At 31 Mar 2022
151,316
---------
All investments shown above are held at valuation.
Financial assets held at fair value
Investments are included at the close of business market value on 31 March 2022 or the most recent valuation provided by the relevant fund manager.
15. Creditors: amounts falling due within one year
2023
2022
£
£
Accruals and deferred income
475
445
----
----
16. Analysis of charitable funds
Unrestricted funds
At 1 Apr 2022
Income
Expenditure
Gains and losses
At 31 Mar 2023
£
£
£
£
£
General funds
294,335
18,669
(12,044)
300,960
Revaluation reserve
361,615
2,562
364,177
---------
--------
--------
-------
---------
655,950
18,669
(12,044)
2,562
665,137
---------
--------
--------
-------
---------
At 1 Apr 2021
Income
Expenditure
Gains and losses
At 31 Mar 2022
£
£
£
£
£
General funds
290,147
11,217
(7,029)
294,335
Revaluation reserve
351,265
10,350
361,615
---------
--------
-------
--------
---------
641,412
11,217
(7,029)
10,350
655,950
---------
--------
-------
--------
---------
17. Analysis of net assets between funds
Unrestricted Funds
Total Funds 2023
£
£
Tangible fixed assets
410,099
410,099
Investments
153,878
153,878
Current assets
101,635
101,635
Creditors less than 1 year
(475)
(475)
---------
---------
Net assets
665,137
665,137
---------
---------
Unrestricted Funds
Total Funds 2022
£
£
Tangible fixed assets
410,099
410,099
Investments
151,316
151,316
Current assets
94,980
94,980
Creditors less than 1 year
(445)
(445)
---------
---------
Net assets
655,950
655,950
---------
---------