Red Hill Christian Centre (formerly Sidney & Evelyn Savage Trust)
Financial Statements
For the year ended 31st March 2021 Registered Charity Number: 1015118
C Wiltshire & Co
Chartered Accountants 17 Greenhill Street, Stratford-upon-Avon Warwickshire CV37 6LF
E-mail: cw@cwiltshire.co.uk
Red Hill Christian Centre
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LEGAL AND ADMINISTRATIVE INFORMATION
Mr P Timms Chairman Mr T Brooker Mr M Kirby Mrs A Kirby Rev Dr MM Watkins
Trustees: Mr P Timms Mr T Brooker Mr M Kirby Mrs A Kirby Rev Dr MM Watkins Finance Manager: Mr M Kirby Charity Number: 1015118 Registered Office: Red Hill Christian Centre Snitterfield Stratford-upon-Avon Warwickshire CV37 0PQ
Independent Examiner C Wiltshire, Chartered Accountant
Accountants C Wiltshire & Co Chartered Accountants 17 Greenhill Street Stratford-upon-Avon CV37 6LF
Bankers:
Barclays Bank plc 48/50 The Parade Leamington Spa CV32 4DD
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REPORT OF THE TRUSTEES
The trustees present their report with the financial statements of the charity for the year ended 31st March 2021. 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 2015).
Trustees
The Trustees who served during the year were as follows:
Mr Peter Timms Chair of Trustees/Development Manager Mr Tom Brooker Centre Director Mrs Antonia Kirby Mr Mark Kirby Finance Manager/Operations Manager Mr Philip Wallace Rev Dr Michael Watkins
Mr Philip Wallace retired as a trustee on 29 August 2021.
Governing document
The Charity is controlled by its governing document, a deed of trust dated 5th October 1992 and constitutes and unincorporated charity.
Objects, organisation and activities
The objects of Red Hill Christian Centre are to provide a Centre for spiritual refreshment for individuals and groups by offering short-term breaks for individuals, married couples and small groups. The Centre also provides facilities for larger (up to 60) non-residential groups for meetings and conferences.
Organisation and Management
The overall responsibility for the management of the Centre rested with the Trustees who delegated the day to day management to Mr Tom Brooker as Director.
Mr Tom Brooker remained in his appointment as Director on a part time basis.
Mr Peter Timms (Chair of Trustees) supported Mr Tom Brooker (Director) as ‘Development Manager’ for the Centre.
Mr Mark Kirby (Trustee) supported Mr Brooker as ‘Operations Manager ’for the Centre.
Mrs Michelle Jinks continues to have responsibility as Bookings Secretary with additional responsibility for marketing.
Mrs Sheila Collie continued in her role as Administrative Assistant and Catering Manager.
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Mrs Margaret Hewins remained as Housekeeper.
Weekend Duties were managed by Mrs Bryony Brooker, assisted by Dr Connie Juengst and Mr & Mrs Tom and Olivia Brooker.
Mr Matt Brooker continued in his responsibility as Estates Manager responsible for all Estates and maintenance staff.
Mr Simon Green continued on staff responsible for maintenance and allied tasks.
Mr Philip Kelsey continued in his able assistance on the estates team as a volunteer.
The team meets regularly to plan the running of the Centre as Team Leaders, Spiritual Council, day to day staff team, and report to the Trustees at quarterly meetings.
introduced an interim meeting with the trustees as director briefings to the trustees.
Review of progress and achievements during 2020–21
The Centre was closed for a large portion of the period March 2020 through to April 2021, due to UK Government guidelines concerning the COVID-19 pandemic. Basic maintenance and administrative functions continued throughout.
In March 2020, the first stage of foundations was laid for a W/C and laundry facility. Any further works were paused due to the COVID-19 lockdown which commenced mid-March 2020. No further work was undertaken until the following period in May 2021. No contract was entered into for the completed build during this period.
The lawns, footpaths, meadows and woodlands of the estate have been maintained to a basic standard within the restrictions of limited workforce and finances.
The purchase of the portion of land owned by the estate of Mr Alan Gardner was completed during March 2021
Recruitment, appointment and training of new Trustees
Full training for new Trustees is organised through CCI, an organisation that assists residential centres such as Red Hill in legal, financial and general advice. The Centre has previously used courses run by them.
Risk management
The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
Reserves policy and risk management
The Trustees regularly examine the requirements for income reserves adequate to ensure the Charity will continue to meet the future needs of the Charity.
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REPORT OF THE TRUSTEES (Continued)
Red Hill is fortunate in owning its buildings and the land immediately adjacent to them. The money for this was given by donation at the beginning of the project.
Running costs are met from voluntary and fund-raising income which presently meets all current commitments.
Public benefit
In setting the Trust's objectives and planning its activities, the Trustees have given careful consideration to the Charity Commission's general guidance on public benefit.
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), including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 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
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charity SORP;
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make judgements and estimates that are reasonable and prudent;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
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 2008 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.
Approved by order of the board of trustees on 4th November 2021 and signed on its behalf by:
P Timms Chairman
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REPORT OF THE INDEPENDENT EXAMINER TO THE TRUSTEES OF RED HILL CHRISTIAN CENTRE
I report to the charity trustees on my examination of the accounts of the Red Hill Christian Centre (‘the Trust’) for the year ended 31st March 2021.
Responsibilities and basis of report
As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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the accounting records were not kept in accordance with section 130 of the Act; or
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the accounts do not accord with the accounting records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
C Wiltshire
Chartered Accountant
C Wiltshire & Co Chartered Accountants 17 Greenhill Street Stratford upon Avon CV37 6LF
4th November 2021
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STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31st MARCH 2021
| Note | Unrestricted | Restricted | Total | Total | |
|---|---|---|---|---|---|
| Funds | Funds | 2021 | 2020 | ||
| £ | £ | £ | £ | ||
| Incoming resources | |||||
| Voluntary income | 2 | 87,584 | 2,945 | 90,529 | 78,789 |
| Fundraising income | 3 | 12,163 | - | 12,163 | 60,050 |
| Gift Aid | 11,382 | - | 11,382 | 15,726 | |
| Grants receivable | 4 | 50,418 | - | 50,418 | - |
| Investment income | 5 | 132 | - | 132 | 145 |
| __ | _ | __ | __ | ||
| Total incoming resources | 161,679 | 2,945 | 164,624 | 154,710 | |
| __ | _ | __ | __ | ||
| Charitable expenditure | |||||
| Direct Charitable expenditure | 6 | 114,525 | - | 114,525 | 133,152 |
| Costs of generating funds | 7 | 760 | - | 760 | 8,890 |
| Support costs | 8 | 3,094 | - | 3,094 | 8,740 |
| Governance costs | 9 | 1,651 | - | 1,651 | 1,593 |
| __ | _ | __ | __ | ||
| Total resources expended | 120,030 | - | 120,030 | 152,375 | |
| __ | _ | __ | __ | ||
| Net income | 41,649 | 2,945 | 44,594 | 2,335 | |
| Transfers between funds | 108,445 | (108,445) | - | - | |
| __ | __ | __ | __ | ||
| Net movement in funds | 150,094 | (105,500) | 44,594 | 2,335 | |
| Balances at 1st April 2020 | 1,235,938 | 105,500 | 1,341,438 | 1,339,103 | |
| __ | _ | __ | __ | ||
| Balances at 31st March 2021 | 14 | £1,386,032 | £ - | £1,386,032 | £1,341,438 |
| __ | _ | __ | __ |
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BALANCE SHEET AT 31st MARCH 2021
| Total | Total | ||
|---|---|---|---|
| Notes | 2021 | 2020 | |
| £ | £ | ||
| Fixed Assets | |||
| Tangible Assets | 11 | 1,362,142 | 1,226,450 |
| __ | __ | ||
| Current assets | |||
| Debtors and prepayments | 12 | 3,949 | 10,554 |
| Bank balances and cash | 27,220 | 112,285 | |
| __ | __ | ||
| 31,169 | 122,839 | ||
| __ | __ | ||
| Current liabilities | |||
| Sundry creditors and accruals | 13 | 7,279 | 7,851 |
| __ | __ | ||
| Net current assets | 23,890 | 114,988 | |
| __ | __ | ||
| __ | __ | ||
| Total net assets | £1,386,032 | £1,341,438 | |
| __ | __ | ||
| Funds | |||
| Unrestricted funds | 14 | ||
| General fund | 1,380,032 | 1,235,938 | |
| Project and Vision fund | 6,000 | - | |
| Restricted income funds | |||
| Land purchase fund | 14 | - | 105,500 |
| __ | __ | ||
| Funds | £1,386,032 | £1,341,438 | |
| __ | __ |
The accounts were approved by the Trustees on 4th November 2021 and signed on their behalf by:
P Timms M Kirby Chairman Finance Manager MM Watkins Mrs N Steel Chairman Trustee
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31st MARCH 2021
1. Accounting policies
Basis of preparing the financial statements
The financial statements of the charity, 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 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention with the exception of the revaluation of certain fixed assets.
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.
Fund accounting
The charity’s general funds consist of funds which the charity may use for its purposes at its discretion. Restricted funds account for situations where a donor requires that a donation must be spent on a particular purpose or where funds have been raised for a specific purpose.
Voluntary income
Voluntary income and donations are accounted for as received by the charity. The income from fundraising ventures is shown gross, with the associated costs included in fundraising costs. No permanent endowments have been received in the period. Where donations are received under the provisions of the Gift Aid Scheme or ongoing covenant arrangements, credit is given in the current financial period for tax refunds arising which will be claimed in respect of donations received in the period.
Investment income
Interest income from bank and building society deposits is credited to the income statement when it is received.
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31st MARCH 2021
1. Accounting policies (continued)
Taxation
The charity is exempt from tax on its charitable activities.
Value added tax is not recoverable by the charity and as such is included in the relevant costs in the Statement of Financial Activities.
Support costs
Expenditure on management and administration of the charity shown as support costs includes all expenditure not directly related to the charitable activities or fund-raising ventures.
Fundraising and publicity expenses
Fundraising and publicity expenses comprise costs incurred in informing people of the work of the charity and the needs it meets, but without making a direct appeal for contributions.
Fixed assets
All tangible assets for use by the charity are initially recorded at cost. Freehold land and buildings are subject to revaluation, as set out in note 10.
Freehold land is not depreciated. Freehold buildings are not depreciated as in the opinion of the Trustees, their residual value will not be significantly different from their carrying value in the accounts, and therefore such depreciation would be immaterial.
Depreciation is provided to write off the cost of other assets less their estimated residual values, over their expected useful lives as follows:
Plant and machinery, furniture etc.: 15% reducing balance Office equipment: 33% reducing balance
2. Voluntary income
| oluntary income | ||
|---|---|---|
| 2021 | 2020 | |
| £ | £ | |
| Donations from individuals | 75,878 | 73,071 |
| Donations from other Trusts | 5,000 | 5,000 |
| Other donations | 6,000 | - |
| Other income – unrestricted funds | 706 | 718 |
| ______ | ______ | |
| 87,584 | 78,789 | |
| Donations from individuals – restricted funds | 2,945 | - |
| ______ | ______ | |
| £90,529 | £78,789 | |
| ______ | ______ |
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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st MARCH 2021
| **3. ** | Grants receivable | ||
|---|---|---|---|
| 2021 | 2020 | ||
| £ | £ | ||
| Stratford on Avon District Council Covid-19 support | 26,122 | - | |
| Covid-19 Furlough grants | 24,926 | - | |
| ______ | ______ | ||
| £50,418 | £ - | ||
| ______ | ______ | ||
| **4. ** | Fundraising income | ||
| 2021 | 2020 | ||
| £ | £ | ||
| Conference donations, room hire and accommodation | £12,163 | £60,050 | |
| ______ | ______ | ||
| **5. ** | Investment income | ||
| 2021 | 2020 | ||
| £ | £ | ||
| Bank interest | £132 | £145 | |
| ____ | ____ | ||
| **6. ** | Direct charitable expenditure | ||
| 2021 | 2020 | ||
| £ | £ | ||
| Unrestricted funds | |||
| Repairs and maintenance | 5,068 | 11,816 | |
| Insurances | 5,933 | 6,041 | |
| Wages and salaries (see note 10) | 60,467 | 63,509 | |
| Honoraria – Centre Director and Pastoral Care | 14,328 | 14,665 | |
| Other pastoral care and hospitality expenses | 763 | 1,115 | |
| Light and heating | 10,054 | 12,968 | |
| Water | 1,017 | 2,239 | |
| Telephone and online services | 3,769 | 3,431 | |
| Council tax | 4,484 | 2,667 | |
| Depreciation | 2,959 | 1,363 | |
| Cleaning and laundry | 2,363 | 2,556 | |
| Waste disposal | 726 | 69 | |
| Equipment hire | 1,807 | 6,953 | |
| Training costs | 578 | 900 | |
| Support of other charities | - | 2,100 | |
| Other gifts and donations | 209 | 762 | |
| _ | _ | ||
| £114,525 | £133,152 | ||
| _ | _ |
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31st MARCH 2021
| **7. ** | Fundraising costs | ||
|---|---|---|---|
| 2021 | 2020 | ||
| £ | £ | ||
| Catering | 740 | 7,690 | |
| Costs and fees of visiting speakers | 20 | 1,200 | |
| ______ | ______ | ||
| £760 | £8,890 | ||
| ______ | ______ | ||
| **8. ** | Support costs | ||
| 2021 | 2020 | ||
| £ | £ | ||
| Advertising and website maintenance | 845 | 1,929 | |
| Bank charges | 279 | 612 | |
| Computer costs | 131 | 201 | |
| Printing, postages and stationery | 309 | 958 | |
| Subscriptions and maintenance contracts | 1,466 | 2,453 | |
| Miscellaneous expenses | 64 | 1,518 | |
| Conferences and travel | - | 1,040 | |
| _____ | _____ | ||
| £3,094 | £8,711 | ||
| _____ | _____ | ||
| **9. ** | Governance costs | ||
| 2021 | 2020 | ||
| £ | £ | ||
| Accountancy | 900 | 852 | |
| Independent Examiner fees | 750 | 740 | |
| _____ | _____ | ||
| £1,651 | £1,593 | ||
| _____ | _____ | ||
| **10. ** | Employees | ||
| (a) Remuneration | 2021 | 2020 | |
| £ | £ | ||
| Salaries and wages | 60,467 | 63,509 | |
| National insurance costs | - | - | |
| ______ | ______ | ||
| Total salaries and wages | £60,467 | £74,298 | |
| ______ | ______ |
No employee receives emoluments over £60,000 per annum
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31st MARCH 2021
10. Employees (continued)
| 2021 | 2020 | |
|---|---|---|
| (b) Numbers | No. | No. |
| Average number of employees (all UK) | 5 | 5 |
| __ | __ |
11. Tangible fixed assets
| At cost or valuation Freehold Property £ Plant, fixtures and fittings £ Office Equipment £ Cost At 1st April 2020 1,218,904 36,611 8,253 Additions 126,584 12,068 - _ __ At 31st March 2021 1,345,488 48,679 8,253 _ _ __ Depreciation At 1st April 2020 - 29,163 8,155 Charge for year - 2,928 32 _ __ At 31st March 2021 - 32,091 8,187 _ _ __ Net book value At 31st March 2021 £1,345,488 £16,588 £66 __ ______ _____ At 31st March 2020 £1,218,904 £7,448 £148 __ ______ _____ |
Total £ 1,263,768 138,652 _ 1,402,420 _ 37,318 2,960 _ 40,278 _ £1,362,142 ___ £1,226,450 ___ |
|---|---|
The freehold buildings and their underlying land were valued on 8th March 2007 and further surrounding land previously valued on 13th October 2006 at open market value both by Godfrey-Payton, Chartered Surveyors, an independent firm. A further revaluation was made by the Trustees of the value of the land component of the Charity’s land and buildings as at 31st March 2012 and the resulting increase incorporated in the accounts to 31st March 2012.
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31st MARCH 2021
11. Tangible fixed assets (continued)
The original land and buildings at Snitterfield were a gift from the late Evelyn Mary Savage. The historical cost/valuation of land and buildings shown at valuation was as follows:
£ Valuation at 14th April 1989 353,494 Subsequent cost 522,576 _ £876,070
_
All other assets are shown at depreciated cost. Where buildings are not depreciated, they are subject to regular impairment reviews and provision for impairment made where appropriate.
12. Debtors and prepayments
| Gift Aid receivable Other debtors Prepayments undry creditors and accruals Taxation and social security Accrued expenses Deposits Other creditors Other creditors |
2021 £ 2020 £ 828 2,573 2,627 - 494 7,981 __ _ £3,949 £10,554 ______ ______ 2021 £ 2020 £ 661 310 5,774 6,002 - 400 844 1,139 ___ £7,279 £7,851 ______ ______ |
|---|---|
13. Sundry creditors and accruals
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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st MARCH 2021
14. Analysis of net assets between funds
| Unrestricted | Restricted | 2021 Total | |
|---|---|---|---|
| Fund | Funds | Funds | |
| £ | £ | £ | |
| Fixed assets | 1,362,142 | - | 1,362,142 |
| Current assets | 31,169 | - | 31,169 |
| Current liabilities | (7,279) | - | (7,279) |
| __ | _ | __ | |
| £1,386,032 | £ - | £1,386,032 | |
| __ | _ | __ | |
| 15. Movement in funds |
| Movement in funds | |||||
|---|---|---|---|---|---|
| Net | |||||
| At 1.4.20 | movement |
Transfers | At 31.3.21 | ||
| £ | £ |
£ | £ | ||
| Unrestricted funds | |||||
| General funds | 1,235,938 | 41,649 |
102,445 | 1,380,032 | |
| Project and Vision fund | 6,000 | 6,000 | |||
| Restricted funds | |||||
| Land purchase fund | 105,500 | 2,945 |
(108,445) | - | |
| __ | ______ |
______ | __ | ||
| £1,341,438 | £44,594 |
£ - | £1,386,032 | ||
| __ | ______ |
______ | __ | ||
| Net movements in funds, | included in the | above are as follows: | |||
| Incoming | Resources | Movement | |||
| resources | expended | In funds | |||
| £ | £ | £ | |||
| Unrestricted funds | |||||
| General funds | 161,679 | (120,030) | 41,649 | ||
| Restricted funds | |||||
| Land purchase fund | 2,945 | - | 2,945 | ||
| _ | __ | _ | |||
| £164,624 | £(120,030) | £44,594 | |||
| _ | _ | _ |
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31st MARCH 2021
16. Comparatives for movement in funds (2019–20)
| Net | ||||
|---|---|---|---|---|
| At 1.4.19 | movement | Transfers | At 31.3.20 | |
| £ | £ | £ | £ | |
| Unrestricted funds | ||||
| General funds | 1,233,603 | 2,335 | - | 1,235,938 |
| Restricted funds | ||||
| Land purchase fund | 105,500 | - | - | 105,500 |
| __ | _____ | ______ | __ | |
| £1,339,103 | £2,335 | £ - | £1,341,438 | |
| __ | _____ | ______ | __ |
Net movements in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | In funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General funds | £154,710 | £(152,375) | £2,335 |
| _ | _ | _ |
17. Trustees’ remuneration and benefits
None of the Trustees or persons connected with them received any payment from the Charity during the year in respect of their services as Trustee.
Mr Tom Brooker receives remuneration as Centre Director (part time). For 2020–21 this amounted to £11,696 (2020 £12,625).
Mr Peter Timms received an honorarium for providing Pastoral Care amounting to £2,632 (2020: £3,080)
Trustees’ expenses
There were no trustees’ expenses paid during the year.
18. Controlling interests
The Charity is controlled by the Trustees.