AMBLECOTE COMMUNITY CHURCH - Charities report - 22.2

REGISTERED COMPANY NUMBER: 07005276 (England and Wales)

REGISTERED CHARITY NUMBER: 1132641

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2023

for

AMBLECOTE COMMUNITY CHURCH

Page

Reference and Administrative Details

1

Report of the Trustees

2

to

5

Independent Examiner's Report

6

Statement of Financial Activities

7

Balance Sheet

8

to

9

Notes to the Financial Statements

10

to

17

TRUSTEES

R E Chapman

J Cook

E Morse-Brown

REGISTERED OFFICE

102/104 Brettell Lane

Amblecote

Stourbridge

West Midlands

DY8 4BS

REGISTERED COMPANY NUMBER

07005276 (England and Wales)

REGISTERED CHARITY NUMBER

1132641

INDEPENDENT EXAMINER

S A R Accountants

Tower View

Broadway Road

Childswickham

Broadway

Worcestershire

WR12 7HD

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

The principle objects of the charity are:

- to advance the Christian faith,

- to relieve sickness and financial hardship and to promote and preserve good health, and

- to advance education

The trustees and director teams follow a principle objective of the proclamation of the Gospel of Jesus Christ, and in addition provide a facility for people to meet to worship and praise God, to stand alongside people as they grow as individual Christians, and to encourage fellowship.

Charitable activities introduction

Following the ending of the pandemic and Lockdowns, the Elders and Directors decided to continue streaming services in a more permanent hybrid arrangement. Whilst numbers were still a little down in our Sunday meetings, more church members returned but some still appreciated the opportunity to stay at home and watch online. Community hubs formed in the pandemic, mainly facilitated through WhatsApp continue to be used to facilitate regular contact and support throughout the Church family.

Church Leadership/Staff Team

ACC continued to follow a revised leadership structure based on a shared leadership model. Staff Elders and a Staff Director met regularly, joint Elders/Directors meetings and 'Away-day' sessions were also scheduled throughout the year, with external training and input included. The Staff team continues to be strong, monthly meetings take place with an away day once a year.

Public benefit

The trustees confirm that they have paid due regard to Charity Commission guidance on public benefit in deciding what activities to undertake and are described below.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

Review of Local Missions and Community Activities

ACC focused activities mainly on the local community throughout the year. ACC endeavored to engage where it is possible. The range of community related activities included support for local individuals and families, working in conjunction with Hawbush Community Gardens, the Brierley Hill Project and with several schools locally.

Children & Families

Sunday morning groups for children aged 0-14 ran as normal. The weekly Tots group for local parents and toddlers ran weekly in the term time and saw around 20 children attending each week.

The family outreach team ran seven free events for families on Hawbush including a party for the Queen's Jubilee and a Christmas Wonderland, all on Hawbush Community Gardens and providing food and activities. Many of these events were run in partnership with other organisations including EKHO collective and Top Church Training. ACC were also involved in conversations and plans to renovate the building and create a playground at Hawbush Community Gardens. ACC also ran an Easter, Summer and Christmas lunch club (in total 6 days of provision) in partnership with Dudley Council for Voluntary Services offering the Dudley Holiday Activity Fun (HAF) program. This program encourages eligible children to access a variety of family sessions at no cost. These include healthy eating, organised activities, and sports.

The family outreach team launched monthly parent coffee mornings at Hawbush school in September 2022. These ran until Jan 2023 but had to be put on pause while we reviewed the venue for them. The team also ran a Family Light Party in October 2022 and a Pancake party in March 2023.

ACC provided an in-house Christmas meal where people could meet who may be spending alone over Christmas. ACC partnered with Black Country Food Bank to provide meal bags for local families including all the ingredients for a meal and instructions to cook it. The Christingle went ahead and Saltmine Theatre Company performed the production 'Neverland' in December.

Youth

Regular youth Sunday morning sessions continued, Lads and Girls group continued to meet in term time and the Young leaders program was put on pause. Connect group was launched for 11-16 year olds and ran monthly with food and activities to help young people to connect with one another and the leaders.

In the summer of 2022, the youth department went through a transition period from being run by a full time paid youth worker to being run mostly by volunteers. The yearly mission week ran in the summer where young people made good relationships and helped the community through gardening, litter picking, painting and more.

Supporting Work in the Dudley Borough & Nationally

Members of the Staff Team and volunteers continued to be involved in wider Dudley Borough activities, including Leaders Networks, Charity and Voluntary sector meetings, and representation on statutory sector partnerships working groups. Staff members are also involved in Love Black Country, a network that works to unite the Church of the Black Country in support, mission and transformation. Many of these groups were able to start meeting face to face during this time and momentum is building again.

Black Country Food Bank continued to receive support with food donations and regular financial giving.

Brierley Hill Project (BHP) - (targeted life support and mentoring) ACC has continued to support BHP in many ways including regular financial support, volunteers, and regular input for the team based there.

Transforming Lives for Good (TLG) - We have decided to pause this partnership for a season as other areas have taken priority.

UK Charity - Safe Families for Children - Several of our church family have continued to support the charity as volunteers, signing up to be Family Friends, Resource Friends, and Host Families.

British Youth for Christ (YFC) - ACC's commitment to supporting YFC year out programme continued. However, YFC are going through some internal discussions and reviewing the future so we anticipate some changes in the future.

ACC Year Out Programme - This was established and ran from September 2022 and is planned until July 2023. We have several young people signed up and one of our staff team is going to run it.

International Mission Activities

ACC's support continues to grow in the form of one off and regular financial gifts, for mission activity overseas primarily in Kenya. During this financial year there was a "mission" trip to two of the projects we support where several of our members went across to visit and report back.

Open Doors National Charity - ACC has continued to give regular financial and prayer support to the persecuted church worldwide by being a partner church.

Representing our Faith Community Politically

ACC church family members continued to be actively involved in ensuring our faith communities' views are heard and valued at a local and national political level. This is one of the core values.

Summary of Other Developments/Investments

Investment in Older Generation - As mentioned in last year's report, a part time person was appointed to the staff team to head up this work with the older generation. This has been a great success and we have seen several initiatives start which has strengthened but also brought diversification to this group.

Investment in ACC Leaders - ACC continued to help fund part time Theological Study for ACC's children's worker and one of the staff elders.

Building and Maintenance - The building is in good repair so apart from regular general maintenance and small tweaks we have no plans for any larger improvements.

Finance - Over the year there has been little change in the investment arrangements from the previous year's reporting.

Little Hands Day Nursery - We continue to have a good working relationship with the nursery owners. They maintain their spaces to a high standard, and we keep the financial arrangement under review with the escalation of costs.

FINANCIAL REVIEW

Financial position

There is a deficit of income over expenditure for the year amounting to £44,323 (2022 £97 surplus).

Unrestricted funds totalling £533,487 (2022 £570,656) and restricted funds of £13,308 (2022 £20,462), gave an overall funds total of £546,795 (2022 £591,118).

Principal funding sources

Most finances required to fund the activities were raised through regular giving and one-off donations from church members, supplemented by the refund of income tax from HM Revenue & Customs through the Gift Aid scheme. We also have the rent from Little Hands that is a significant amount.

Reserves policy

The ACC Reserves policy has two main objectives:

1) To ensure that there are adequate buffer funds to allow ACC operations to continue in the short term in the event that its income stream is unexpectedly interrupted. Ordinarily ACC will aim to retain approximately £25,000 in accessible reserves. The Directors may agree to permanently or temporarily suspend this level as necessary.

2) To generate sufficient funds to allow investments that secure ACC operations into the future. Any amounts over the agreed of buffer funds will be available for investments, which are intended to maintain and develop ACC operations. All investments with be consistent with ACC values.

The amount of unrestricted reserves not committed or invested in tangible fixed assets (the 'free' reserves) held at

31 March 2023 was £90,635 (2022 £115,117)

Restricted funds are disclosed in note 11

FUTURE PLANS

Staff Team - We anticipate some changes in the staff team as we continue to keep things as lean as possible. We will continue to maximize the team's time and look at diversification of their roles where the use of their skills can take place, while also delivering their assigned roles.

Future Vision for Mission, Poor-Care, and Social Enterprise - Due to the challenges in the current climate action in these areas has been difficult, however we are committed to keep monitoring all these areas and to continue to be as generous as we can be in mission and poor-care as we are aware many Charites and individuals are struggling in these times.

Children's and Families - There are plans to restart the coffee mornings in Autumn 2023 but combine them with older generation work. The team is also planning to run a family alpha weekend in Autumn 2023.

The Tots team are also exploring moving Tots to partner with Brierley Hill Methodist Church.

Youth - There are plans to form a youth leadership team that will oversee the youth activities and support the volunteers. There are plans to increase the regularity of connect to twice a month. Mission is planned to go ahead in August 2023 and plans to relaunch the Young Leaders program.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Amblecote Community Church is a company limited by guarantee not having a share capital, operating under a Memorandum and Articles of Association. It was incorporated on 1 September 2009, registration number 07005276. The company was registered as a charity on 11 November 2009, registration number 1132641. The directors of the company are also the trustees of the charity.

Organisational structure

New Trustees/Directors are appointed by existing Trustees/Directors. Meetings are scheduled regularly throughout the year. The group undertake the general administration and management of the Charity. They collectively practice good governance, making informed decisions based on the Charity's objectives. The Board of Trustees/Directors aim to have a broad range of business skills represented, and access specialist advice/training when appropriate.

Approved by order of the board of trustees on 23 October 2023 and signed on its behalf by:

R E Chapman - Trustee

Independent examiner's report to the trustees of AMBLECOTE COMMUNITY CHURCH ('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

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

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.

S A Reeves FCCA

The Association of Chartered Certified Accountants

S A R Accountants

Tower View

Broadway Road

Childswickham

Broadway

Worcestershire

23 October 2023

31.3.23

31.3.22

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

283,131

31,027

314,158

322,610

Charitable activities

Youth

8,045

-

8,045

2,888

Older Generation

-

3,634

3,634

1,012

Activities & events

175

2,314

2,489

480

Other trading activities

2

386

-

386

160

Investment income

3

621

-

621

206

Other income

23,522

-

23,522

32,952

Total

315,880

36,975

352,855

360,308

EXPENDITURE ON

Charitable activities

Ministry

158,102

17,417

175,519

173,512

Youth

11,902

-

11,902

28,578

Children

33,337

4,254

37,591

28,030

Older Generation

9,691

6,579

16,270

14,389

UK missions and support

19,740

8,113

27,853

27,225

Overseas missions and support

17,811

12,241

30,052

9,552

Administration

93,371

-

93,371

77,698

Activities & events

3,547

1,073

4,620

1,227

Total

347,501

49,677

397,178

360,211

NET INCOME/(EXPENDITURE)

(31,621

)

(12,702

)

(44,323

)

97

Transfers between funds

11

(5,548

)

5,548

-

-

Net movement in funds

(37,169

)

(7,154

)

(44,323

)

97

RECONCILIATION OF FUNDS

Total funds brought forward

570,656

20,462

591,118

591,021

TOTAL FUNDS CARRIED FORWARD

533,487

13,308

546,795

591,118

31.3.23

31.3.22

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

8

442,852

-

442,852

455,539

CURRENT ASSETS

Debtors

9

3,932

20

3,952

4,391

Prepayments and accrued income

554

-

554

528

Cash at bank and in hand

96,608

13,288

109,896

138,270

101,094

13,308

114,402

143,189

CREDITORS

Amounts falling due within one year

10

(10,459

)

-

(10,459

)

(7,610

)

NET CURRENT ASSETS

90,635

13,308

103,943

135,579

TOTAL ASSETS LESS CURRENT LIABILITIES

533,487

13,308

546,795

591,118

NET ASSETS

533,487

13,308

546,795

591,118

FUNDS

11

Unrestricted funds

533,487

570,656

Restricted funds

13,308

20,462

TOTAL FUNDS

546,795

591,118

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.

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 23 October 2023 and were signed on its behalf by:

R E Chapman - Trustee

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

-

2% on cost

Furniture and equipment

-

10% on cost

Fixtures and fittings

-

25% on 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.

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.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2.	OTHER TRADING ACTIVITIES

31.3.23

31.3.22

£

£

Books, bibles and CD's

386

160

3.	INVESTMENT INCOME

31.3.23

31.3.22

£

£

Deposit account interest

621

206

4.	NET INCOME/(EXPENDITURE)

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

31.3.23

31.3.22

£

£

Depreciation - owned assets

12,687

16,344

Hire of plant and machinery

4,491

4,354

5.	TRUSTEES' REMUNERATION AND BENEFITS

31.3.23

31.3.22

£

£

Trustees' salaries

23,001

23,000

Trustees' social security

1,148

1,304

Trustees' pension contributions to money purchase schemes

503

503

24,652

24,807

Trustees' expenses

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

6.	STAFF COSTS

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

31.3.23

31.3.22

Ministry team

7

6

Youth and children

1

2

Administration and support

2

2

10

10

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

7.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

funds

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

284,256

38,354

322,610

Charitable activities

Youth

2,888

-

2,888

Older Generation

-

1,012

1,012

Activities & events

30

450

480

Other trading activities

160

-

160

Investment income

206

-

206

Other income

32,952

-

32,952

Total

320,492

39,816

360,308

EXPENDITURE ON

Charitable activities

Ministry

144,188

29,324

173,512

Youth

28,578

-

28,578

Children

28,030

-

28,030

Older Generation

9,632

4,757

14,389

UK missions and support

23,952

3,273

27,225

Overseas missions and support

-

9,552

9,552

Administration

76,870

828

77,698

Activities & events

482

745

1,227

Total

311,732

48,479

360,211

NET INCOME/(EXPENDITURE)

8,760

(8,663

)

97

Transfers between funds

(5,379

)

5,379

-

Net movement in funds

3,381

(3,284

)

97

RECONCILIATION OF FUNDS

Total funds brought forward

567,275

23,746

591,021

TOTAL FUNDS CARRIED FORWARD

570,656

20,462

591,118

8.	TANGIBLE FIXED ASSETS

Furniture

Fixtures

Freehold

and

and

property

equipment

fittings

Totals

£

£

£

£

COST

At 1 April 2022 and 31 March 2023

595,539

34,751

26,593

656,883

DEPRECIATION

At 1 April 2022

142,932

34,694

23,718

201,344

Charge for year

11,911

57

719

12,687

At 31 March 2023

154,843

34,751

24,437

214,031

NET BOOK VALUE

At 31 March 2023

440,696

-

2,156

442,852

At 31 March 2022

452,607

57

2,875

455,539

9.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.23

31.3.22

£

£

Gift Aid Debtor

3,952

4,391

10.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.23

31.3.22

£

£

Trade creditors

938

1,451

Social security and other taxes

2,666

3,152

Accrued expenses

6,855

3,007

10,459

7,610

11.	MOVEMENT IN FUNDS

Net

Transfers

movement

between

At

At 1.4.22

in funds

funds

31.3.23

£

£

£

£

Unrestricted funds

General fund

536,831

(22,849

)

(4,960

)

509,022

Good Friday

987

-

(987

)

-

Hardship

17,587

358

399

18,344

Hawbush

7,892

(2,608

)

-

5,284

Hebrides

327

-

-

327

Kenya Food Programme

-

510

-

510

Gym

7,032

(7,032

)

-

-

570,656

(31,621

)

(5,548

)

533,487

Restricted funds

New Life

11,234

(2,913

)

-

8,321

Missions

2,053

(4,153

)

2,100

-

G Plunket

-

(1,470

)

1,470

-

Hark

-

(393

)

393

-

Westminster Theological Hub

6,121

(3,640

)

1,500

3,981

KL Fund

-

(100

)

100

-

Holiday Activity Fund

854

94

11

959

Retreats

200

(153

)

-

47

Arnold Clark Youth Grant

-

26

(26

)

-

20,462

(12,702

)

5,548

13,308

TOTAL FUNDS

591,118

(44,323

)

-

546,795

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

302,148

(324,997

)

(22,849

)

Hardship

1,408

(1,050

)

358

Hawbush

1,035

(3,643

)

(2,608

)

Kenya Food Programme

2,429

(1,919

)

510

Gym

8,860

(15,892

)

(7,032

)

315,880

(347,501

)

(31,621

)

Restricted funds

New Life

3,666

(6,579

)

(2,913

)

Missions

10,142

(14,295

)

(4,153

)

G Plunket

9,631

(11,101

)

(1,470

)

Hark

680

(1,073

)

(393

)

Westminster Theological Hub

7,508

(11,148

)

(3,640

)

KL Fund

-

(100

)

(100

)

Holiday Activity Fund

4,348

(4,254

)

94

Retreats

-

(153

)

(153

)

Arnold Clark Youth Grant

1,000

(974

)

26

36,975

(49,677

)

(12,702

)

TOTAL FUNDS

352,855

(397,178

)

(44,323

)