## **EWELL CHRISTIAN FELLOWSHIP TRUST** **ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021** ## **CHARITY REGISTRATION No: 1002721** Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham PO18 8NF 1 ## **EWELL CHRISTIAN FELLOWSHIP TRUST** ## **CONTENTS** Page 3 Page 4 Legal and Administrative Information Independent Examiners Report to the Trustees Pages 5 to 8 Trustees Report Page 9 Statement of Financial Activities Page 10 Balance Sheet Pages 11 to 19 Notes to the Financial Statements Page 20 Statement of Cashflows 2 **EWELL CHRISTIAN FELLOWSHIP TRUST** ## **LEGAL AND ADMINISTRATIVE INFORMATION** **CHARITY NUMBER** 1002721 **WORKING NAME** Generation Church **START OF FINANCIAL YEAR** 1st April 2020 **END OF FINANCIAL YEAR** 31st March 2021 **TRUSTEES THAT SERVED DURING THE** D Armstrong (Chair) **YEAR TO 31 MARCH 2021** Paul Barnard (Vice Chair, resigned November 2020) L Luckhoo (appointed September 2020) H Miriam (appointed September 2020) C Harman (appointed September 2020) B Wilson (resigned September 2020) N Davis (resigned July 2020) ## **TRUSTEES APPOINTED AFTER THE YEAR END DATE** The existing Trustees appoint any new Trustees following the provisions laid out in the organisation's governing instrument. **LEGAL STATUS** Unincorporated Charity **GOVERNING INSTRUMENT** Declaration of Trust dated 11 July 1990 **OBJECTS** For the worship of God, the instruction and edification of Christians, the care and Christian instruction of young people and children and the evangelisation of non-Christians, the relief of sickness and poverty and the advancement of the Christian faith generally. **CORRESPONDENCE ADDRESS** Generation Resource Centre Ruxley Lane Epsom Surrey KT19 0JG **PRIMARY BANKERS** CAF Bank Plc ## **INDEPENDENT EXAMINER** J Irvinesmith FCIE Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham PO18 8NF 3 ## **INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS** Report to the trustees of Ewell Christian Fellowship Trust on the accounts for the year ended 31 March 2021 set out on pages 9 to 20. ## **Respective responsibilities of trustees and examiner** The organisation's trustees are responsible for the preparation of the accounts. The organisation's trustees consider that an audit is not required for this year (under section 144 of the Charities Act) and that an independent examination is needed. It is my responsibility to: - examine the accounts (under section 145 of the Act,); - follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the Act,); and - state whether particular matters have come to my attention. ## **Basis of independent examiner's statement** My examination was carried out in accordance with General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the organisation and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below. ## **Independent examiner's statement** In connection with my examination, no matter has come to my attention: - (1) which gives me reasonable cause to believe that in any material respect the requirements: - to keep accounting records in accordance with section 130 of the Act; and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Act have not been met; or - (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. J Irvinesmith FCIE Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham PO18 8NF Dated: 25th January 2022 4 ## **EWELL CHRISTIAN FELLOWSHIP TRUST** ## **TRUSTEES REPORT** ## **FOR THE YEAR ENDED 31 MARCH 2021** The trustees present their report and account for the year ended 31st March 2021. ## **Trustees** Diane Armstrong continued as chair and was supported by Paul Barnard as Vice Chair, Beth Wilson and Neil Davies. Paul, Beth and Neil gave their intention to resign during 2020, with Neil in July 2020, Beth in September 2020 and Paul in November 2020 for different personal reasons. We recognise the commitment of many years Paul, Beth and Neil have given to the trust and are grateful for their service. In September 2020, we officially appointed three new trustees: Helen Miriam, Lisa Coates and Craig Harman. In the beginning of 2020 Diane announced her intention to step down as both Chair and Trustee. This was initially due to take place on 31 March 2021, however with the resignation of the other trustees, it was not possible for her to step down at this time. Diane continued as Chair until the new trustees were established and will officially hand over chair responsibilities with effect from 31 January 2022. She will continue to support the Foodbank and related activities by becoming a trustee of the newly formed Charitable Incorporated Trust. Helen Miriam will assume the responsibilities of Chair of Trustees. ## **Investment Powers** The Trust Deed authorises the trustees to make and hold investments using the general funds of the charity but no such investments are presently held. ## **Constitution, Objectives and Policy** The charity trust is constituted by the Trust Deed and, as a Christian Church, its objectives are to provide for worship, teaching and edification; continue an extensive programme of outreach for young people including children, teenagers and schools’ work; and to provide relief of sickness and poverty in the community. The Trust continues to raise its income from the donations of church members and pursues policies of utilising funds in support of people as opposed to buildings, and of giving away 10% of our church income to people and other charitable organisations with whom we work. We have sought and received formal grant funding to support various aspects of our work including the foodbank, elderly persons work, children’s and youth work and for rent of some venues. Church activities are overseen by a Senior Leadership (Management) Team, led by Senior Leader, Fran Tarling. Foodbank activities are overseen by a Team led by the Managing Director of the Foodbank, Jonathan Lees. Day-to-day responsibility for the operation of the office functions and organisation of Foodbank staff is delegated to the Foodbank Managing Director. ## **Development, Activities and Achievements** 2020/21 started with the Covid pandemic and we have continued to remain affected by it in all we have done. Relevant financial and working practice policies were reviewed and amendments made in line with the effect of Covid-19 on staff, volunteers and clients. Church services and activities were placed on hold due to the lockdown. As restrictions and guidance have been changing so often we decided not to return to weekly services during this reporting period. Regular contact has been maintained with our members and wider church community including young people and Friday Friends guests as regulations and guidance allowed. We used telephone calls, various online and virtual tools including zoom meetings, WhatsApp groups (this worked particularly well to foster a sense of community and enable regular communication amongst the group members) and social media to support, share and communicate with people. In the second half of 2021 we offered monthly outdoor “Pop-Up” events for the church and local community to process the losses over the pandemic. The young people were able to enjoy a residential weekend away in October 2021. Since November 2021 the Friday Friends group has been meeting at a local café, following Covid guidance. The foodbank managed the huge surge in demand and also saw an increase in needs of its clients. Since the middle of 2021 the foodbank has seen a slight decline in its demand. The foodbank usage increased from feeding 5,314 in 2019 to over 12,535 in 2020. 2021’s numbers are down on 2020, but still a significant increase on 2019. We continue to explore other projects coming out from its role especially those that join with other aspects of our work i.e. a support service, energy support and top ups, furniture bank and the Poverty Truth Commission. Our staffing levels have remained consistent with previous year. We have 1 full time role and 8 part time roles across the church, foodbank and Friday Friends. 5 ## **EWELL CHRISTIAN FELLOWSHIP TRUST** ## **TRUSTEES REPORT (Continued) FOR THE YEAR ENDED 31 MARCH 2021** Developments undertaken in 2020/21 have been: - Missional activities: Very few ad hoc church events due to the Covid-19 pandemic, the foodbank fed more people as indicated with the figures above. In 2020 we saw a 236% increase in foodbank demand on 2019. We have continued to support the work of a church in Kenya as they challenge the lack of inclusion of those with disabilities and mental health issues. - Young People: This has continued, virtually and face to face as guidance and restrictions allowed, throughout the year supported by church volunteers. - Friday Friends, which had previously flourished, unfortunately had to be put on hold due to the vulnerability of clients. There were no meetings, but regular communications from the team with clients by phone and doorstep / garden visits as restrictions allowed. - Community and Churches Together: We have remained part of the local network and been active participants in various events from schools work with Spinnaker to prayer events. The annual joint churches together event was unable to go ahead due to Covid. - We continue to lead and facilitate the Epsom & Ewell Foodbank, and it continues to be supported and aided by local churches, agencies and local people. We gave out over 147 tonnes of food in 2020. In April 2020 we were severely impacted by the national lockdown and were required to change practices and procedures to keep staff, volunteers and clients as safe as possible. As the year progressed we continued to meet to the demands placed on the foodbank. - The Epsom & Ewell Refugee Network continues to grow and we remain passionate supporters of the work. Sadly the needs and numbers of refugees has continued to increase and that work is becoming more busy. - To finish, we spent a long time negotiating a new lease with Surrey County Council for the office building. This was a slow process but we have finally seen it completed. ## **Financial Review** The trustees consider the performance of the charity to be satisfactory and the continuation of donations has made it sustainable. Funds have been raised via tithes, grants and donations. This meant that as at 31st March 2021 the paid employees were one senior leader (working 3 hours a week), one full time member of staff who covered all foodbank/poverty related work and trust activities, one admin support at 12 hours a week, one admin support worker for 5 hours a week (from 18th March 2021) a Friday Friends co-ordinator for 8 hours a week, one foodbank admin role at 30 hours a week (from 12th September 2020), one foodbank / commission support worker for 28 hours a week, one support role at 18 hours per week (from September 2020), one logistics manager – foodbank at 30 hours per week (from September 2020). Our Poverty Truth Commission facilitator on 25 hours left in August 2020. We have a policy of keeping two / three months’ pay and other operational costs in reserve. The main regular income for the church activity comes from the church members. The main Foodbank income comes from our usual sources including Community Foundation for Surrey, local housing associations, Surrey County Council, local projects as their charity of the year (these have been for the foodbank), Trussell Trust and various other grant-making trust bodies to offset hiring premises, activities, some transport costs and the running of the foodbank. Our funds can allow us to continue the activities of the trust in the medium term. Cash balances allow us to meet monthly salaries for some time without an issue, and given the make-up and mix of our current donation profile the trustees have the opinion that the level of cash balance is acceptable. We would like to acknowledge our appreciation to Community Foundation for Surrey, Raven Housing, Rosebery Housing, Clarion Housing, Asda, Trussell Trust, Power Networks and many local corporates including Toyota, Pfizer, Exxon, Wilsons as well as countless local schools, churches and business for their support. All our banking is done via CAF Bank. This has proved to be an efficient and effective process. 6 ## **EWELL CHRISTIAN FELLOWSHIP TRUST** ## **TRUSTEES REPORT (Continued) FOR THE YEAR ENDED 31 MARCH 2021** ## **Future Plans for 2020/21** In line with the sustainability of the developments from last year we look to continue to work into and expand these. Other future developments are: ## Trust - To explore the creation of a new Trust due to the growth of the foodbank and its work. Over Covid we have seen donations rise as many people couldn’t donate food. This has seen our finances increase and we are aware that the work of the foodbank and its various activities has grown astronomically in relation to the church activity and finances. We believe that the establishment of a new trust will provide for a better structure to address poverty in our community. It will also give release to the church activities and some of the growing concern of trustees to address the growing issues around the foodbank, poverty and refugee activities. - We will continue to be stringent in keeping health and safety procedures, child protection policies and DBS checks up to date and the necessary implementation and training undertaken by all appropriate personnel, with risk assessments undertaken when indicated as necessary. - We will explore the use of the GRC in relation to the foodbank activities to improve the use of space for staff, storage and dealing with all foodbank related activities. and whether they can be incorporated. ## Church - The leadership team will continue to review activities, as the Covid pandemic continues. We want to serve the church and local community in these challenging times. - We invested resources for a grant and want to reapply for the upcoming year for Friday Friends. - We will continue to maintain contact with Friday Friends’ guests as restrictions, guidance and volunteers allow. - · Host a series of outside events to help the church and local community come to terms with the effects of grief related to the Covid-19 pandemic and provide hope for the future. - · Continue to be actively involved in our local Churches Together group and support activities as Covid allows · Continue to support a church in Kenya both spiritually and financially. ## Foodbank - We want to respond to the growing demands of the foodbank work by developing new projects and are considering the staffing levels for the project. The key aspect being to explore the roots of poverty and what can be done about it. This would be a partnership project with other local community and business partners. This is an ongoing agenda but started by our work with the Poverty Truth Commission, the first of its kind in the South of England. - We continue to support the local refugee network started from our trust. - To develop the furniture recycling project. - · To explore the creation of a Pantry shop idea in partnership with the council. · To join Trussell’s new Pathfinder programme which will allow us funding to employ some new staff to address the local needs - To develop the mission and strategic plans of the foodbank. ## **Trustees Responsibilities** The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to: - Select suitable accounting policies and apply them consistently; - Make judgements and estimates that are reasonable and prudent; - State whether applicable accounting standards and statements of accounting practice have been followed, subject to any departures disclosed and explained in the accounts; - Prepare financial statements on the going concern basis unless it is inappropriate to presume that the trust will continue in existence. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations and the provisions of the Trust Deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 7 ## **EWELL CHRISTIAN FELLOWSHIP TRUST** ## **TRUSTEES REPORT (Continued) FOR THE YEAR ENDED 31 MARCH 2021** The trustees will also ensure that health and safety policies are in place and appropriate risk assessment and mitigation is undertaken particularly regarding children and young people’s holidays and projects. The trustees will also undertake an annual pay review of the church staff and ensure that management appraisals have been implemented. ## **Approval** This report was approved by the trustees on: 25th January 2022 and signed on their behalf by: D.Armstrong Diane Armstrong Chair of Trustees 8 ## **EWELL CHRISTIAN FELLOWSHIP TRUST** ## **STATEMENT OF FINANCIAL ACTIVITIES** ## **FOR THE YEAR ENDED 31 MARCH 2021** |Notes
Donations and Legacies
2a
Investments
2b
Charitable Activities
2c
Donated Goods
7
**TOTAL INCOME**
**EXPENDITURE ON:**
Charitable Activities
3a
Investments
3b
Raising Funds
3c
Donated Goods
7
**TOTAL EXPENDITURE**
**NET INCOME/(EXPENDITURE)**
Transfer between funds
10
**NET MOVEMENT IN FUNDS**
**Reconciliation of funds:**
Total Funds Brought Forward
**TOTAL FUNDS CARRIED FORWARD**
**INCOME AND ENDOWMENTS FROM:**|General
Designated
Restricted
TOTAL
TOTAL
Funds
Funds
Funds
2021/20
2020/19
£
£
£
£
£
44,056
0
575,309
619,365
214,744
8
0
69
77
81
0
0
115
115
10,980
302,973
0
0
302,973
109,200
**347,037**
**0**
**575,493**
**922,530**
**335,005**
19,235
0
272,970
292,206
204,035
89
0
221
310
260
818
0
224
1,042
6,700
280,328
0
0
280,328
108,864
**300,470**
**0**
**273,416**
**573,886**
**319,859**
**46,567**
**0**
**302,077**
**348,644**
**15,146**
(8,746)
0
8,746
0
0
37,821
0
310,823
348,644
15,146
33,165
20,000
116,467
169,632
154,486
**70,986**
**20,000**
**427,290**
**518,276**
**169,632**
Unrestricted| |---|---| Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing. The notes on pages 11 to 19 form part of these financial statements. 9 ## **EWELL CHRISTIAN FELLOWSHIP TRUST** ## **BALANCE SHEET** ## **AS AT 31 MARCH 2021** |Notes
**Fixed Assets**
Tangible assets
4
**Current Assets**
Debtors
5
Cash at bank and in hand
6
Stock
7
**Total Current Assets**
**Creditors:**amounts falling due
8
within one year
**NET CURRENT ASSETS**
**TOTAL ASSETS**less current liabilities
**NET ASSETS**
**Funds of the Charity**
General Funds
Designated Funds
9
Restricted Funds
10
**Total Funds**|General
Designated
Restricted
**31 Mar-21**
**31 Mar-20**
Funds
Funds
Funds
**Total**
**Total**
£
£
£
**£**
**£**
1,098
0
0
1,098
3,452
15,571
0
0
15,571
10,677
7,241
20,000
427,290
454,531
130,048
52,394
0
0
52,394
29,749
**75,206**
**20,000**
**427,290**
**522,496**
**170,474**
5,318
0
0
5,318
4,294
69,888
20,000
427,290
517,178
166,180
**70,986**
**20,000**
**427,290**
**518,276**
**169,632**
**70,986**
**20,000**
**427,290**
**518,276**
**169,632**
70,986
0
0
70,986
33,165
0
20,000
0
20,000
20,000
0
0
427,290
427,290
116,467
**70,986**
**20,000**
**427,290**
**518,276**
**169,632**
Unrestricted| |---|---| Approved by the Trustees on 25th January 2022 and Signed on their behalf by D.Armstrong, Trustee 10 ## **EWELL CHRISTIAN FELLOWSHIP TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021** ## **Basis of preparation:** The financial statements of the charity have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019) - (Charities SORP (FRS102)) and applicable accounting standards. Ewell Christian Fellowship meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes. ## Preparation of accounts on a going concern basis Preparation of the accounts is on a going concern basis. The trustees are of the view that the level of reserves will support the charity going forward. ## Changes to accounting estimates No changes to accounting estimates have occurred in the reporting period. ## _Material prior period errors_ No material prior year errors have been identified in the reporting period. ## **1. ACCOUNTING POLICIES** ## **Income** ## _Recognition of Income_ These are included in the Statement of Financial Activities (SOFA) when: ▪ the charity becomes entitled to the income; ▪ it is more likely than not that the trustees will receive the resources; and ▪ the monetary value can be measured with sufficient reliability ## _Income with related expenditure_ Where income has related expenditure (as with fundraising or contract income) the income and related expenditure are reported gross in the SOFA. ## _Grants and Donations_ Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS 102 SORP). ## _Tax reclaims on Donations and Gifts_ Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. ## _Donated Goods_ Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. 11 ## **EWELL CHRISTIAN FELLOWSHIP TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 MARCH 2021** ## _Offsetting_ There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. ## _Government Grants_ The charity has not received government grants in the reporting period. ## _Volunteer Help_ The value of any voluntary help received is not included in the accounts but is described in the Directors' annual report. ## _Income from interest, royalties and dividends_ This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. ## **Expenditure and liabilities** ## _Liability recognition_ Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. ## _Governance Costs_ Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advice to trustees on governance or constitutional matters. ## _Support Costs_ Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, e.g. allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. ## _Taxation_ The trust is a registered charity and is exempt from taxation on its charitable activities. ## _Stocks and work in progress_ Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value. ## _Debtors_ Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. ## _Creditors_ The charity has creditors which are measured at settlement amounts less any trade discounts. ## _Fixed Assets_ Tangible fixed assets for use by the charity: These are capitalised if they cost over £1,000 and can be used for more than one year. They are valued at cost or, if gifted, at the value to the charity on receipt. Depreciation is calculated at a rate to write off the cost of tangible fixed assets over their estimated useful lives. The rates applied per annum are as follows: Office equipment 25% reducing balance Motor Vehicles 20% straight line The income relating to activities (page 13) and expenditure relating to project and event costs (page 14) are in respect of conferences and week-end meetings and other youth group activities and initiatives. 12 ## **EWELL CHRISTIAN FELLOWSHIP TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 MARCH 2021** |**2. INCOME AND ENDOWMENTS FROM:**
**a) Donations and Legacies**
Gift Aid Tax Refunds
Gifts, Grants and Donations
**b) Investments**
Bank Interest
**c) Charitable Activities**
Fundraising
Young People|Unrestricted
Designated
Restricted
TOTAL
TOTAL
Funds
Funds
Funds
2021/20
2020/19
£
£
£
£
£
12,742
0
28,763
41,505
10,899
31,314
0
546,546
577,860
203,845
**44,056**
**0**
**575,309**
**619,365**
**214,744**
8
0
69
77
81
**8**
**0**
**69**
**77**
**81**
0
0
115
115
10,060
0
0
0
0
920
**0**
**0**
**115**
**115**
**10,980**| |---|---| 13 ## **EWELL CHRISTIAN FELLOWSHIP TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS (continued)** ## **FOR THE YEAR ENDED 31 MARCH 2021** ## **3. EXPENDITURE ON:** |Notes
**a) Charitable Activities**
Conferences and Seminars
Counselling Costs
Covid Costs
Depreciation
Distribution Centre Costs
Equipment Rental and Maintenance
Equipment Expensed
Gifts
Grants
Insurance
Meeting Costs and Hall Hire
Memberships and Subscriptions
Motor, Travel and Subsistence Costs
Office Costs and Utilities
Other Charitable expenditure-GRC costs
Premises Expenses
Printing, Postage and Stationery
Professional and Franchise Fees
Project and Event Costs:
Children's Work
Digital Inclusion
Energy Project
Foodbank
Foodbank - Christmas Campaign
Poverty Project
Other events and projects
Recruitment
Rent
Staff Wages and Salaries
11
Storage Costs
Sundry Expenses
Support Worker
Telephone and Internet
Training
Van Maintenance and Fuel
**Governance**
Accountancy and Independent Examination
Legal and Professional Fees
**b) Investments**
Bank Charges and Interest
**c) Raising Funds**
Fundraising Costs
Publicity and Website|Unrestricted
Designated
Restricted
TOTAL
TOTAL
Funds
Funds
Funds
2021/20
2020/19
£
£
£
£
£
0
0
0
0
80
0
0
2,455
2,455
2,768
0
0
375
375
0
2,355
0
0
2,355
5,027
0
0
520
520
0
504
0
0
504
424
0
0
21,093
21,093
0
3,833
0
12,253
16,086
7,569
0
0
1,860
1,860
4,323
0
0
1,340
1,340
1,289
110
0
0
110
284
177
0
0
177
550
0
0
3,678
3,678
6,890
0
0
1,306
1,306
3,209
0
0
1,655
1,655
0
0
0
2,336
2,336
2,303
0
0
2,941
2,941
2,395
0
0
0
0
360
0
0
0
0
2,864
0
0
4,764
4,764
0
0
0
184
184
0
0
0
24,131
24,131
0
0
0
10,281
10,281
11,883
0
0
4,470
4,470
0
0
0
93
93
398
0
0
999
999
0
0
0
0
0
520
11,120
0
139,872
150,992
126,874
0
0
19,905
19,905
6,450
972
0
5,098
6,070
4,797
0
0
3,236
3,236
2,572
5
0
924
928
1,665
140
0
50
190
1,213
0
0
3,284
3,284
3,206
18
0
3,420
3,438
4,122
0
0
450
450
0
**19,235**
**0**
**272,970**
**292,206**
**204,035**
89
0
221
310
260
**89**
**0**
**221**
**310**
**260**
0
0
216
216
6,700
818
0
8
826
0
**818**
**0**
**224**
**1,042**
**6,700**| |---|---| 14 ## **EWELL CHRISTIAN FELLOWSHIP TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 MARCH 2021** ## **3.1 ANALYSIS OF EXPENDITURE ON ACTIVITIES** **----- Start of picture text -----**
Donated Direct Support 2021/20 2020/19
Goods Costs Costs Total Total
£ £ £ £ £
Church 0 77,274 22,022 99,296 86,280
Young People 0 0 5,942 5,942 12,904
Community 280,328 175,022 4,894 460,244 209,639
International 0 63 2,097 2,160 2,967
Governance and Support 0 0 3,888 3,888 3,042
Depreciation 0 0 2,355 2,355 5,027
Total 280,328 252,359 41,198 573,886 319,859
**----- End of picture text -----**
## **3.2 AMOUNTS PAID TO THE INDEPENDENT EXAMINER** |**3.2 AMOUNTS PAID TO THE INDEPENDENT EXAMINER**|| |---|---| |Assurance services other than audit or independent examination
Independent examiner’s fees
Tax advisory fees
Other fees (for example: financial advice, consultancy, accountancy services) paid to the
independent examiner|2021/20
2020/19
£
£
1,098
1,080
0
0
0
0
0
0| ||1,098
1,080| ## **4. FIXED ASSETS** |Cost
01-Apr-20
Additions
Cost at
31-Mar-21
Depreciation
01-Apr-20
Charge
Depreciation at
31-Mar-21
Net Book Value
31-Mar-21
Net Book Value
01-Apr-20
**5. DEBTORS AND PREPAYMENTS**
Gift Aid Tax Recoverable
Overpaid HMRC PAYE and NI
Prepayments|Foodbank
Motor
Office
Leasehold
Equipment
Vehicles
Equipment
Premises
Total
£
£
£
£
£
0
24,264
39,430
11,472
75,166
0
0
0
0
0
0
24,264
39,430
11,472
75,166
0
21,334
38,908
11,472
71,714
0
2,224
131
0
2,355
0
23,558
39,039
11,472
74,069
**0**
**706**
**392**
**0**
**1,098**
0
2,930
522
0
3,452
Unrestricted
Designated
Restricted
**Total**
**Total**
Fund
Fund
Fund
**31-Mar-21**
**31-Mar-20**
£
£
£
**£**
**£**
13,546
0
0
13,546
8,927
275
0
0
275
0
1,750
0
0
1,750
1,750
**15,571**
**0**
**0**
**15,571**
**10,677**| |---|---| 15 ## **EWELL CHRISTIAN FELLOWSHIP TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 MARCH 2021** ## **6. CASH AT BANK AND IN HAND** |CAF Generation Gold
CAF Generation Current
CAF Foodbank Current
CAF Foodbank Gold
CAF Refugee
CAF Poverty Truth Commission
Barclays Generation Current
Petty Cash|Unrestricted
Designated
Restricted
**Total**
**Total**
Fund
Fund
Fund
**31-Mar-21**
**31-Mar-20**
£
£
£
**£**
**£**
(3,572)
20,000
0
16,428
17,420
9,535
0
7,186
16,721
4,413
0
0
19,660
19,660
3,720
0
0
382,624
382,624
64,152
0
0
7,589
7,589
5,902
0
0
10,231
10,231
33,238
1,045
0
0
1,045
1,000
50
0
0
50
50
**7,058**
**20,000**
**427,290**
**454,348**
**129,895**| |---|---| ## **7. STOCK AND DONATED GOODS** The Statement of Financial Activities includes the estimated value of food that has been donated and subsequently distributed by the Foodbank. |Donated Food
Distributed Food
Disposed as waste
Stocks of Food at 31.3.21/(31.3.20)|**2021/20**
**2020/19**
**£**
**£**
302,973
109,200
(275,261)
(105,840)
(5,067)
(3,024)
52,394
29,749| |---|---| The estimated cost of food has been calculated by weight at an average cost as calculated by the Trussell Trust of £1.68 per kg. The total weight of food donated during the year was 180,341kg (2020/19: 65,000kg). The total weight of food distributed in the year was 163,846kg (2020/19: 63,000kg). ## **8. CREDITORS ACCRUALS AND** ## **DEFERRED INCOME: AMOUNTS FALLING DUE WITHIN ONE YEAR** |Creditors
Independent Examiners Fees
HMRC Tax and NI|Unrestricted
Designated
Restricted
**Total**
**Total**
Fund
Fund
Fund
**31-Mar-21**
**31-Mar-20**
£
£
£
**£**
**£**
632
0
0
632
423
1,098
0
0
1,098
1,080
3,588
0
0
3,588
2,791
**5,318**
**0**
**0**
**5,318**
**4,294**| |---|---| ## **9. DESIGNATED FUNDS** |Note
Provision
13|Balance
Transfer
Balance
01-Apr-20
Income
Expenditure
Btw funds
31-Mar-21
£
£
£
£
£
20,000
0
0
0
20,000
20,000
0
0
0
20,000| |---|---| The designated fund is a provision for estimated costs and liabilities associated with the unlikely event of winding down the charities activities. The designated funds are wholly represented by cash reserves of the charity. 16 ## **EWELL CHRISTIAN FELLOWSHIP TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 MARCH 2021** ## **9.a PRIOR YEAR MOVEMENT ON DESIGNATED FUNDS** |Provision
**10. RESTRICTED FUNDS**
Friday Friends
Foodbank
Gen 10
Refugee Fund
Poverty Truth Commission|Balance
Transfer
Balance
Note
01-Apr-19
Income
Expenditure
Btw funds
31-Mar-20
£
£
£
£
£
13
20,000
0
0
0
20,000
20,000
0
0
0
20,000
Balance
Transfer
Transfer
Balance
01-Apr-20
In
Income
Expenditure
Out
31-Mar-21
£
£
£
£
£
£
10,166
0
0
1,909
(360)
7,897
67,872
10,306
551,126
227,020
0
402,284
(711)
0
0
0
0
(711)
5,902
0
14,187
12,500
0
7,589
33,238
0
10,180
31,987
(1,200)
10,231
116,467
10,306
575,493
273,416
(1,560)
427,290| |---|---| The Friday Friends Fund - Friday Friends is a group originated from an acknowledgement that loneliness and isolation in the older generations can be a serious, widespread and painful reality. It meets twice a week for people of retirement age and upwards who would like to meet with other people and make new friends. Over tea and cakes we chat, paint, play games, knit and generally sort the world out! Foodbank Fund - This is funds that have been given by individuals, grants and companies to purchase items, i.e. The van or/and to support the running of the foodbank. Gen 10 - A fund to support and ensure Generation Church gives away 10% of income to identified needs. Refugee Fund - A fund to support any refugee situation connected to Epsom and Ewell. Poverty Truth Commission - The Poverty Truth Commission fund is a fund restricted towards funding the delivery of a Poverty Truth Commission and actions coming from it in East Surrey over a two year window. The 2021/20 transfers out of the restricted funds as shown above represent: |Friday Friends
Poverty Truth Commission Fund|£
360
1,200
1,560
to general funds for management charge
to Foodbank Fund for management charge for office rent| |---|---| The above transfers out of restricted funds are in accordance with budget and as agreed with donors. The 2021/20 transfers into restricted funds as shown above represent: |Foodbank Fund
Foodbank Fund
Foodbank Fund|£
4,807
4,299
1,200
10,306
from Poverty Truth Commission Fund for management charge for office
rent
from general funds to top up any shortfall
from general funds for management charge for overheads| |---|---| The restricted funds are wholly represented by cash reserves of the charity. 17 ## **EWELL CHRISTIAN FELLOWSHIP TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 MARCH 2021** ## **10.a PRIOR YEAR MOVEMENT ON RESTRICTED FUNDS** |Friday Friends
Foodbank
Gen 10
Refugee Fund
Poverty Truth Commission|Balance
Transfer
Transfer
Balance
01-Apr-19
In
Income
Expenditure
Out
31-Mar-20
£
£
£
£
£
£
4,413
0
10,040
4,017
(270)
10,166
42,121
1,553
128,746
94,936
(9,612)
67,872
(711)
0
0
0
0
(711)
3,065
0
16,695
13,734
(124)
5,902
51,679
4,873
23,289
45,403
(1,200)
33,238
100,567
6,426
178,770
158,090
(11,206)
116,467| |---|---| The 2020/19 transfers out of the restricted funds to general funds as shown above represent: |Friday Friends
Foodbank Fund
Refugee Fund
Poverty Truth Commission Fund
Foodbank Fund|£
270
4,368
5,244
124
1,200
11,206
management charge for overheads
funds for school uniform
management charge for office rent
management charge for overheads and staff costs
management charge for office rent| |---|---| The above transfers out of restricted funds are in accordance with budget and as agreed with donors. The 2021/20 transfers into restricted funds as shown above represent: |Foodbank Fund
Poverty Truth Commission|£
1,553
4,873
6,426
from general funds to top up any shortfall
from general funds to top up any shortfall| |---|---| ## **11. STAFF COSTS, NUMBERS AND THE COST OF KEY MANAGEMENT PERSONNEL** |Gross Wages and Salaries
Employer's National Insurance Costs
Employers NI Allowance
Pension Contributions|**2021/20**
**2020/19**
**£**
**£**
140,010
118,311
12,150
9,371
(4,000)
(3,000)
2,832
2,192
**150,992**
**126,874**| |---|---| Full time equivalent employees who were engaged in each of the following activities: ||**2021/20**|**2020/19**| |---|---|---| ||TOTAL|TOTAL| |Activities in furtherance of organisation's objects|4.4|2.8| |Management and administration|0.4|0.3| The full time equivalent employee numbers have been calculated on 2 full time employee plus 11 part time employees (2020/19: 1 FT and 7 PT). No employees received emoluments in excess of £60,000. Staff are paid through the PAYE system. Key management personnel are considered to be the Board of Trustees together with the Senior Leadership Team. The Board of Trustees are not remunerated. Two members of the Senior Leadership Team are key management personnel and receive remuneration. The total employee benefits paid to key management personnel (including employer national insurance and employer pension contributions) was £66,665 (2020/19: £65,640). 18 **EWELL CHRISTIAN FELLOWSHIP TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 MARCH 2021** ## **11. STAFF COSTS, NUMBERS AND THE COST OF KEY MANAGEMENT PERSONNEL (continued)** The church currently pays pension contributions on behalf of three employees. An automatic enrolment workplace pension scheme is available and eligible employees were enrolled with the option of opting out if they so wish. |**12. CURRENT YEAR ANALYSIS OF**
**NET ASSETS BY FUND**
Fixed Assets
Net Current Assets
Liabilities (due in more than one
year)
**12.a) PRIOR YEAR ANALYSIS OF**
**NET ASSETS BY FUND**
Fixed Assets
Net Current Assets
Liabilities (due in more than one
year)|Unrestricted
Designated
Restricted
31-Mar-21
Funds
Funds
Funds
Total
£
£
£
£
1,098
0
0
1,098
69,888
20,000
427,290
517,178
0
0
0
0
70,986
20,000
427,290
518,276
Unrestricted
Designated
Restricted
31-Mar-20
Funds
Funds
Funds
Total
£
£
£
£
3,452
0
0
3,452
29,713
20,000
116,467
166,180
0
0
0
0
33,165
20,000
116,467
169,632| |---|---| ## **13. TRUSTEES AND OTHER RELATED PARTIES** Salary payments including employer pension and employer national insurance contributions totalling £14,701 was paid to one employee who is a related party of a Trustee for their role as office manager (2020/19: £9,124 paid to one employee). No other payments were made to trustees or any persons connected with them during this financial period. No material transaction took place between the organisation and a trustee or any person connected with them. Trustee Indemnity Insurance premiums of £67 were paid (2020/19: £67) ## **14. RISK ASSESSMENT** The trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks. ## **15. RESERVES POLICY** The trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments held. The trustees aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The trustees will endeavour not to set aside funds unnecessarily. ## **16. PUBLIC BENEFIT** The charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the Trustees report. The trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake. 19 ## **EWELL CHRISTIAN FELLOWSHIP TRUST** ## **STATEMENT OF CASHFLOWS FOR THE YEAR ENDING 31ST MARCH 2021** |**Cash used in operating activities**
(a)
**Cash used from investing activities**
Interest income
Purchase of tangible fixed assets
**Cash provided by (used in)**
**investing activities**
**Cash flows from financing activities**
Introduction/(Repayment) of long term borrowing
**Cash used in financing activities**
Increase/(decrease) in cash and
cash equivalents in the year
Cash and cash equivalents at the
start of the year
**TOTAL cash and cash equivalents**
**at the end of the year**
(b)|2021/20
2020/19
£
£
**324,407**
**19,787**
77
81
0
0
77
81
0
0
0
0
324,484
19,868
130,048
110,180
**454,531**
**130,048**| |---|---| ## **(a) Reconciliation of net movement in funds to net cash flow from operating activities** |Net movement in funds as per Statement of Financial Activities
Add back depreciation charge
Deduct interest income shown
in investing activities
Decrease/(increase) in debtors
Decrease/(increase) in stock
Increase/(decrease) in creditors
**Net cash used in operating activities**
**(b) Analysis of cash and cash equivalents**
Cash at bank and in hand
Fixed Term Bond
**Total cash and cash equivalents**|2021/20
2020/19
£
£
348,644
15,146
2,355
5,027
(77)
(81)
(4,894)
(714)
(22,645)
(336)
1,024
745
**324,407**
**19,787**
2021/20
2020/19
£
£
454,531
130,048
0
0
**454,531**
**130,048**| |---|---| 20