IRIS Accounts Production v23.3.1.45 Other Company accounts True false Pounds 1.11.22 31.10.23 31.10.23 FY FRS 102 Independent examiner Large and medium-sized companies regime for accounts Full Charities SORP true true true true false true false true iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh052633372022-10-31052633372023-10-31052633372022-11-012023-10-31052633372021-10-31052633372021-11-012022-10-31052633372022-10-3105263337ns11:Originalns0:CharitableCompanyLimitedByGuarantee2022-11-012023-10-3105263337ns11:Original2022-11-012023-10-3105263337ns15:PoundSterlingns11:Original2022-11-012023-10-3105263337ns11:Original2022-10-3105263337ns11:Original2023-10-3105263337ns11:Originalns11:FRS1022022-11-012023-10-3105263337ns11:IndependentExaminationCharityns11:Original2022-11-012023-10-3105263337ns11:Originalns11:LargeMedium-sizedCompaniesRegimeForAccounts2022-11-012023-10-3105263337ns11:Originalns11:FullAccounts2022-11-012023-10-3105263337ns11:Originalns11:CharitiesSORP2022-11-012023-10-3105263337ns11:Originalns16:EnglandWales2022-11-012023-10-3105263337ns11:Originalns11:RegisteredOffice2022-11-012023-10-3105263337ns11:Originalns0:Trustee12022-11-012023-10-3105263337ns11:Originalns0:Trustee22022-11-012023-10-3105263337ns11:Originalns0:Trustee32022-11-012023-10-3105263337ns11:Originalns0:Trustee42022-11-012023-10-3105263337ns11:Originalns0:Trustee52022-11-012023-10-3105263337ns11:Originalns0:Trustee62022-11-012023-10-3105263337ns11:Originalns11:CompanySecretary12022-11-012023-10-3105263337ns11:Original2021-11-012022-10-3105263337ns11:Original2021-10-3105263337ns11:Original2022-10-3105263337ns11:Originalns10:WithinOneYear2023-10-3105263337ns11:Originalns10:WithinOneYear2022-10-3105263337ns11:Originalns0:TotalUnrestrictedFunds2023-10-3105263337ns11:Original22022-11-012023-10-3105263337ns11:Originalns10:OwnedAssets2022-11-012023-10-3105263337ns11:Originalns10:OwnedAssets2021-11-012022-10-3105263337ns11:Originalns10:LandBuildingsns10:OwnedOrFreeholdAssets2022-10-3105263337ns10:PlantMachineryns11:Original2022-10-3105263337ns11:Originalns10:LandBuildingsns10:OwnedOrFreeholdAssets2022-11-012023-10-3105263337ns10:PlantMachineryns11:Original2022-11-012023-10-3105263337ns11:Originalns10:LandBuildingsns10:OwnedOrFreeholdAssets2023-10-3105263337ns10:PlantMachineryns11:Original2023-10-3105263337ns11:Originalns10:LandBuildingsns10:OwnedOrFreeholdAssets2022-10-3105263337ns10:PlantMachineryns11:Original2022-10-31
REGISTERED COMPANY NUMBER: 05263337 (England and Wales)
REGISTERED CHARITY NUMBER: 1106854














Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 October 2023

for

Yesterday, Today and Forever Church

Yesterday, Today and Forever Church

Contents of the Financial Statements
for the Year Ended 31 October 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

Yesterday, Today and Forever Church (Registered number: 05263337)

Report of the Trustees
for the Year Ended 31 October 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 October 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, aims & income generation.
The principal objectives of the company to advance the Christian faith in Leicestershire, the UK & worldwide. The company also engages in charitable work to relieve persons suffering hardship and/or are aged or sick.In order to achieve these objectives the charity provides the following;

1. Donations to other charities & support organisations.
2. Emotional relief through prayer & religious services.
3. Other social gatherings of a religious nature.

The charity generated income through congregation donations and a small amount through the sale of books.

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.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
05263337 (England and Wales)

Registered Charity number
1106854

Registered office
Gutteridge Street
Coalville
Leics
LE67 3BG

Trustees
D W Measures (Chairman)
I J Gray (resigned 13.2.2023)
J Reid
A Tolley
J Tolley (appointed 13.2.2023)
E Woodward (appointed 13.2.2023)

Company Secretary
D W Measures (Chairman)


Yesterday, Today and Forever Church (Registered number: 05263337)

Report of the Trustees
for the Year Ended 31 October 2023


REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
Elverstone Large Ltd
Elverstone Large Ltd
Chartered Certified Accountants
Temple Chambers
16a Belvoir Road
Coalville
Leics
LE67 3QE

Approved by order of the board of trustees on 10 February 2024 and signed on its behalf by:





D W Measures (Chairman) - Trustee

Independent Examiner's Report to the Trustees of
Yesterday, Today and Forever Church


Independent examiner's report to the trustees of Yesterday, Today and Forever Church ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 October 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.








Elverstone Large Ltd

Elverstone Large Ltd
Chartered Certified Accountants
Temple Chambers
16a Belvoir Road
Coalville
Leics
LE67 3QE

Date: .............................................

Yesterday, Today and Forever Church

Statement of Financial Activities
for the Year Ended 31 October 2023

2023 2022
Unrestricted Total
fund funds
Notes £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 24,118 26,628

Investment income 2 1,044 76
Total 25,162 26,704

EXPENDITURE ON
Raising funds 13,285 14,638


Other 4,911 4,119
Total 18,196 18,757

NET INCOME 6,966 7,947


RECONCILIATION OF FUNDS
Total funds brought forward 152,909 144,962

TOTAL FUNDS CARRIED FORWARD 159,875 152,909

Yesterday, Today and Forever Church (Registered number: 05263337)

Balance Sheet
31 October 2023

2023 2022
Unrestricted Total
fund funds
Notes £    £   
FIXED ASSETS
Tangible assets 7 58,665 58,405

CURRENT ASSETS
Cash at bank and in hand 102,049 95,313

CREDITORS
Amounts falling due within one year 8 (839 ) (809 )

NET CURRENT ASSETS 101,210 94,504

TOTAL ASSETS LESS CURRENT
LIABILITIES

159,875

152,909

NET ASSETS 159,875 152,909
FUNDS 9
Unrestricted funds 159,875 152,909
TOTAL FUNDS 159,875 152,909

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


The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.


Yesterday, Today and Forever Church (Registered number: 05263337)

Balance Sheet - continued
31 October 2023

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


The financial statements were approved by the Board of Trustees and authorised for issue on 10 February 2024 and were signed on its behalf by:





D W Measures (Chairman) - Trustee

Yesterday, Today and Forever Church

Notes to the Financial Statements
for the Year Ended 31 October 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.



Freehold property depreciated at 4% straight line.
Freehold land is not depreciated.
Plant & equipment depreciated at 25% reducing balance.

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.


Yesterday, Today and Forever Church

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023


2. INVESTMENT INCOME
2023 2022
£    £   
Deposit account interest 1,044 76

3. NET INCOME/(EXPENDITURE)

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

2023 2022
£    £   
Depreciation - owned assets 4,910 4,119

4. TRUSTEES' REMUNERATION AND BENEFITS

The Trustees who were directors as defined by the Companies Act 2006 received no remuneration during the year to 31st October 2020 or in the previous year to 31st October 2019.

Trustees' expenses

The trustees expenses incurred in the line of their duties have been reimbursed by the charity.

5. STAFF COSTS

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

2023 2022
Administration 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 26,628

Investment income 76
Total 26,704

EXPENDITURE ON
Raising funds 14,638


Other 4,119
Total 18,757

Yesterday, Today and Forever Church

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023


6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
fund
£   

NET INCOME 7,947


RECONCILIATION OF FUNDS
Total funds brought forward 144,962

TOTAL FUNDS CARRIED FORWARD 152,909

7. TANGIBLE FIXED ASSETS
Freehold Plant and
property machinery Totals
£    £    £   
COST
At 1 November 2022 95,939 12,299 108,238
Additions - 5,170 5,170
At 31 October 2023 95,939 17,469 113,408
DEPRECIATION
At 1 November 2022 38,376 11,457 49,833
Charge for year 3,837 1,073 4,910
At 31 October 2023 42,213 12,530 54,743
NET BOOK VALUE
At 31 October 2023 53,726 4,939 58,665
At 31 October 2022 57,563 842 58,405


Yesterday, Today and Forever Church

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023


8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors (1 ) (1 )
Accrued expenses 840 810
839 809

9. MOVEMENT IN FUNDS
Net
At movement At
1.11.22 in funds 31.10.23
£    £    £   
Unrestricted funds
General fund 152,909 6,966 159,875

TOTAL FUNDS 152,909 6,966 159,875

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 25,162 (18,196 ) 6,966

TOTAL FUNDS 25,162 (18,196 ) 6,966


Comparatives for movement in funds

Net
At movement At
1.11.21 in funds 31.10.22
£    £    £   
Unrestricted funds
General fund 144,962 7,947 152,909

TOTAL FUNDS 144,962 7,947 152,909

Yesterday, Today and Forever Church

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023


9. 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 26,704 (18,757 ) 7,947

TOTAL FUNDS 26,704 (18,757 ) 7,947

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

Net
At movement At
1.11.21 in funds 31.10.23
£    £    £   
Unrestricted funds
General fund 144,962 14,913 159,875

TOTAL FUNDS 144,962 14,913 159,875

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 51,866 (36,953 ) 14,913

TOTAL FUNDS 51,866 (36,953 ) 14,913


Yesterday, Today and Forever Church

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023


10. RELATED PARTY DISCLOSURES

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