Cranleigh Community Church
Report and Accounts Year ended 31st December 2020
1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk
CRANLEIGH COMMUNITY CHURCH
LEGAL AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 DECEMBER 2020
ADDRESS FOR CORRESPONDENCE 38/40 Cranleigh Road Dorset BH6 5JH GOVERNING DOCUMENT Declaration of Trust dated March 1930 CHARITY REGISTRATION NUMBER 1044869 TRUSTEES RESPONSIBLE FOR Daniele Carmo (appointed August 2020) MANAGING THE CHARITY Eugenio Carmo (appointed August 2020) Timothy Cologne (appointed August 2020) Colin Howard (appointed August 2020) Chairman Frederick Potgeiter (appointed August 2020) Treasurer Christopher Bazell (resigned August 2020) Chairman Andrew Cutler (resigned March 2020) Karen Cutler (resigned April 2020) Glenn Dibden (resigned August 2020) Treasurer Debbie Hill (appointed April 2020, resigned August 2020) Philip Hill (resigned August 2020) Veronica Smith (resigned August 2020) BANKERS Caf Bank Ltd Lloyds Bank plc INDEPENDENT EXAMINER Jaimée Young Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
INDEX
Page 1 Legal and Administrative Details Pages 2-4 Trustees' Report Page 5 Independent Examiner's Report Page 6 Receipts and Payments Account Page 7 Statement of Assets & Liabilities Pages 8-9 Notes to the Accounts
Page 1
CRANLEIGH COMMUNITY CHURCH
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2020
The Trustees have pleasure in submitting the Report and Accounts for the year ended 31 December 2020.
Objects of the charity
The charity, which is a church, is governed by a trust deed and is constituted as a trust. The charity's principal objects, as set out in its governing document, are to hold the premises known as Cranleigh Road Hall Trust to be used for:
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a) The worship of God
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b) The preaching of His Gospel
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c) The fellowship and edification of Christians
Summary of the charity's main activities and achievements
To further the above objects and vision, the charity's main activities and achievements were as follows:
Cranleigh Community Church exists to serve the spiritual, physical and emotional needs of its members, associates and community and to engage in Christian mission. To this end, it organises and promotes activities that facilitate Christian worship and service and supports a number of initiatives that serve the practical needs of our community which include:
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The advancement of the Christian faith through preaching, teaching and counselling based on the moral and ethical framework established in Holy Scripture (Christian Bible) with the intention of developing individuals spirituality and their spiritual wellbeing.
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The provision of sacred spaces and worship services open to all.
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The provision of public rituals, prayer and services.
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Contributing to the spiritual and moral education of children and young people.
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Contributing towards a better society by running activities aimed at addressing specific needs in our local community.
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The provision of pastoral care to our members and any of our community who come to us for help and support.
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Providing comfort to the bereaved.
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Helping to provide social care to those in need.
The vast majority of its activities are organised and run by volunteers drawn from its membership and close associates who give freely of their time and energies in response to their love for God.
Due to the Covid 19 pandemic our way of operating had to change dramatically throughout the year.
With the lockdown on 23rd March all of our regular services and activities within the building ceased. Our links with local schools were also curtailed.
Pre-recorded Sunday Worship services were transmitted online each week and contact with church members was maintained by telephone, social media, email and zoom.
Following extensive risk assessments, and with rigorous safety procedures put in place, the building was reopened for Sunday services in September. These services continued to be streamed on line at the same time.
There was a further closure of the building during the November lockdown period.
During 2020 we continued to support missionaries working in Senegal, Thailand and Zambia.
In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission.
Page 2
Financial review
During the year income decreased by £71,700, to £62,800, and expenditure decreased by £20,900, to £94,000. As a result the cash held by the charity decreased by £31,200, to £36,900, of which £28,200 is unrestricted and can be used for any charitable purpose.
The funds that support the charity come primarily from the offerings and gifts made by members and friends of the church and are entirely voluntary. Occasionally individuals or organisations using the church facilities make a small financial gift to the church.
Reserves policy
The trustees have determined that the charity should aim to hold unrestricted cash of no less than £21,000 (which equates to about 3 months' of unrestricted expenditure) so that the charity could continue to operate should income and / or expenditure vary adversely. At the year end, the charity held unrestricted cash of £28,200 and the charity is complying with its reserves policy.
Governance
Responsibility for setting policy and for making operating decisions rest with the trustees who meet regularly to monitor the activities of the charity. New Trustees selected and appointed by remaining trustees in consultation with the church leadership. Training is available to trustees to cover any specific needs.
The trustees require that the leadership team of Cranleigh Community Church to ensure that Cranleigh Road Hall and the adjacent property is kept in proper repair and insured against risk. The trustees permit the hall and associated buildings to be used by the fellowship of believers under the guidance and direction of the church leaders. A team of elders provide spiritual leadership for Cranleigh Community Church and manage the practical affairs of the church.
Cranleigh Community Church is an independent, charismatic evangelical church, belonging to no denomination or "stream". It is affiliated to BAYLINK and through that organisation is a member of the Evangelical Alliance of the United Kingdom.
The trustees regularly review the major risks faced by the charity and have established systems to mitigate any that are significant. The trustees believe that the financial controls in place and regular reporting of income and expenditure provides sufficient timely information to respond to adverse trends and ensure that the trust's financial liabilities are covered
The trustees operate a proactive child protection policy with associated detailed procedures. A similar policy has been established to cater for vulnerable adults. We obtain Disclosure and Barring Service (DBS) clearances for anyone who has regular contact with our children, young people and other vulnerable people. We obtain these through Thirtyone eight. We have established links with our local Social Services and use them and other recommended experts to provide relevant training.
Page 3
Responsibilities of trustees
Charity law requires us as Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year.
We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011.
We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.
Approval
This report was approved by the trustees and signed on their behalf by:
____ Colin Howard, Chair
Date:_____
Page 4
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF
CRANLEIGH COMMUNITY CHURCH
I report to the trustees on my examination of the accounts of Cranleigh Community Church ('the charity') for the year ended 31 December 2020 on pages 6 to 9 following.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).
I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner’s statement
I have completed my examination. I confirm that no 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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accounting records were not kept in accordance with section 130 of the 2011 Act; or
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the accounts do not accord with the accounting records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Jaimée Young
Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
Date:
Page 5
CRANLEIGH COMMUNITY CHURCH
RECEIPTS AND PAYMENTS ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2020
| Notes Income receipts Donations Gift aid receipts Interest Insurance claim Total receipts Payments 2 3 Total payments Transfers between funds 5 Net movement in funds Cash funds as at last year end [re-stated] 6 Cash funds at this year end A Net of receipts / (payments) before transfers Grants paid in relation to charitable activities undertaken by others Payments in relation to charitable activities undertaken directly |
General Designated Funds Funds £ £ 51,750 - 789 - 8 - - 6,046 52,547 6,046 57,698 - 20,806 - 78,505 - (25,958) 6,046 (2,127) 18,994 (28,084) 25,040 31,265 - 3,181 25,040 Unrestricted Funds |
Restricted Funds £ 4,051 133 - - 4,184 7,211 8,252 15,462 (11,278) (16,867) (28,145) 36,808 8,663 |
Total 2020 £ 55,801 922 8 6,046 62,777 64,909 29,058 93,967 (31,190) - (31,190) 68,073 36,883 |
Total 2019 £ |
|---|---|---|---|---|
| 118,714 15,697 29 - |
||||
| 134,440 | ||||
| 73,830 41,070 |
||||
| 114,900 | ||||
| 19,540 - |
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| 19,540 48,533 |
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| 68,073 |
The notes on pages 8 - 9 form part of these accounts.
Page 6
CRANLEIGH COMMUNITY CHURCH
STATEMENT OF ASSETS AND LIABILITIES
FOR THE YEAR ENDED 31 DECEMBER 2020
| A Cash funds Cash at bank with immediate access B Other monetary assets Gift aid due to charity Other debtors C Liabilities Falling due within one year: PAYE/NI Fee for Independent Examination Accrued expenses |
General Designated funds funds £ £ 3,181 25,040 3,181 25,040 9,128 - 297 - 9,426 - 406 - 1,080 - 2,231 - 3,717 - Unrestricted Funds |
Restricted funds £ 8,663 8,663 - - - - - - - |
Total 2020 £ 36,883 36,883 9,128 297 9,426 406 1,080 2,231 3,717 |
Total 2019 £ |
|---|---|---|---|---|
| 68,038 | ||||
| 68,073 | ||||
| 922 118 |
||||
| 1,040 | ||||
| - 1,200 7,921 |
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| 9,121 |
| D Assets retained for charity's own use Land and buildings Contents and equipment |
Value 2020 £ |
|---|---|
| 1,388,625 130,390 |
|
| 1,519,015 |
The trustees have used insurance values as the trustees are unable to reliably estimate current values; insurance values may differ materially from current values.
The accounts were approved by the trustees and signed on their behalf
by date -------------------------------------------------------Colin Howard, Chair
The notes on pages 8 - 9 form part of these accounts.
Page 7
CRANLEIGH COMMUNITY CHURCH
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2020
1 Accounting policies
The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.
| 2 Payments in relation to charitable activities undertaken directly Employment costs Ministry expenses and training Youth and children's work Premises cost (including utilities and insurance) Catering Governance, professional fees and bank charges Administration, office and support Other costs 3 Grants and gifts paid to others Organisations: WEC International Bible Society Air Ambulance Individuals 4 Transactions with related parties |
Unrestrict | Designated funds £ - - - - - - - - - - - - - - ed Funds |
Restricted Funds £ - - - 7,211 - - - - 7,211 1,266 1,275 1,274 4,437 8,252 |
Total 2020 £ 42,670 1,629 327 14,820 585 3,905 824 149 64,909 14,373 1,275 1,274 12,137 29,058 |
Total 2019 £ |
|
|---|---|---|---|---|---|---|
| General funds £ 42,670 1,629 327 7,609 585 3,905 824 149 57,698 13,106 - - 7,700 20,806 |
||||||
| 58,188 2,940 1,285 6,962 811 1,298 2,345 - |
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| 73,830 | ||||||
| - - - - |
||||||
| 41,070 | ||||||
No payments were made to trustees or persons related to them, except for reimbursement of expenses paid out on behalf of the charity.
Page 8
CRANLEIGH COMMUNITY CHURCH
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2020
| 5 Movement of funds General funds Designated funds Insurance claim Restricted funds CAP Fundraising for boiler Building improvement Premises Fund Insurance claim Legacy Mission Youth Parents & Toddlers Community & local ministries Total funds |
Balance at 31Dec2019 £ 31,265 - 31,265 624 4,672 1,892 5,706 19,746 15 446 589 383 2,735 36,808 68,073 |
Receipts £ 52,547 6,046 58,593 301 - - - - - 3,883 - - - 4,184 62,777 |
Payments £ (78,505) - (78,505) - - - (6,459) (752) - (5,703) - - (2,549) (15,462) (93,967) |
Transfers £ (2,127) 18,994 16,867 - - - 753 (18,994) - 1,374 - - - (16,867) - |
Balance at 31Dec2020 £ 3,181 25,040 |
|---|---|---|---|---|---|
| 28,221 | |||||
| 925 4,672 1,892 - - 15 - 589 383 186 |
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| 8,663 | |||||
| 36,883 |
The insurance claim was previously treated as restricted funds because the trustees wanted to set aside the funds from general funds but since the funds were not actually restricted, the balance has been transferred to designated funds.
6 Reconciliation with previously reported funds
As explained in note 1 'Accounting Policies', in the previous year the charity prepared its accounts using the accruals basis; in the current year the charity's gross income was less than £250,000 and the charity has taken advantage of the option to prepare its accounts on a receipts and payments basis. The comparatives presented in these accounts have been re-stated using the receipts and payments basis and a reconciliation with the reserves and results reported previously follows:
| Reconciliation of reserves Previously reported reserves, at 31 December Adjustments arising from use of receipts and payments basis: Exclusion of previously included fixed assets Exclusion of previously included debtors Exclusion of previously included creditors Re-stated reserves, at 31 December Reconciliation of results Previously reported results Adjustments arising from use of receipts and payments basis: Previously capitalised expenditure, less depreciation, now expensed Excluded movements in debtors resulting in the recognition of more / (less) income Excluded movements in creditors resulting in the recognition of less / (more) expenditure Re-stated results |
2019 £ 1,265,992 (1,206,000) (1,040) 9,121 68,073 2019 £ 16 13,583 904 5,037 19,540 |
2018 £ 513,481 (467,088) (1,944) 4,084 |
|---|---|---|
| 48,533 | ||
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