2021-09-30-accounts

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REGISTERED CHARITY NUMBER: 1050209

FRIENDS OF SMARDEN CHURCH ANNUAL REPORT AND STATEMENT OF ACCOUNTS

FOR THE YEAR ENDED

30 SEPTEMBER 2021

FRIENDS OF SMARDEN CHURCH

	Page
Annual Report	1
Independent Examiner’s Report	2
Receipts and Payments Account	3
Statement of Assets and Liabilities	4

FRIENDS OF SMARDEN CHURCH

ANNUAL REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2021

Friends of Smarden Church (“FOSC”) is registered with the Charity Commissioners (No. 1050209) who have approved its Constitution.

FOSC is administered by a Committee comprising:

The Incumbent of the Parish Church of St Michael the Archangel, Smarden, ex-officio.

The Honorary Officers who are the Trustees and are elected annually:

Chairman Mrs Diana Steele Hon Secretary Mrs Melanie Marden Hon Treasurer Mr Hugh Perrott

The Churchwardens and the Treasurer of the Parochial Church Council (“PCC”), ex-officio.

Not more than nine elected members. Those serving during the year were:

Mr Mark Bickerton Mr Roger Craig, Mrs Alex Demery Mrs Jane Perrott Mrs Francine Roosevelt (resigned 9 September 2021)

Aims and Public Benefit

FOSC has been established to beautify and assist in the maintenance of the fabric, but not the moveable contents, of the Parish Church of St Michael the Archangel, Smarden and to preserve and protect it as a place of Christian worship.

The trustees have had regard to the guidance issued by the Charity Commission on public benefit.

In 2021, direct charitable expenditure amounted to £3,613 which represented the cost of insuring the church building for the year. There were no building maintenance projects in the year.

Voluntary income receipts amounted to £52,664, an unusually high figure due to the receipt during the year of a legacy of £47,925. Income from subscriptions and donations was £3,685 (2020 £2,312) and income tax of £1,054 was recovered on Gift Aid receipts.

During the pandemic only one fundraising event - an outdoor drinks party - was held and this raised a net sum of £967.

After interest income and other expenditure, receipts for the year exceeded payments by £49,635. The one-off legacy contributed £47,925 to this surplus.

Monies held in bank accounts at the end of the year amounted to £87,589 (2020 £37,954). These funds, together with future income from subscribers and from fundraising activities, are deemed to be necessary to meet the likely restoration and maintenance needs of the Church of St Michael the Archangel, Smarden.

Signed on behalf of the Committee:

D M Steele, Chairman 10 December 2021

Page 1

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF FRIENDS OF SMARDEN CHURCH

I report on the accounts of the Trust for the year ended 30 September 2021 which are set out on pages 3 to 4.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

examine the accounts under section 145 of the 2011 Act;
to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
to state whether particular matters have come to my attention.

Basis of independent examiner’s report

My examination was carried out in accordance with the General Directions given by the Charity Commissioner. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and the seeking of explanations from you as 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:

which gives me reasonable cause to believe that, in any material respect, the requirements:
(a) to keep accounting records in accordance with section 130 of the 2011 Act; and
(b) to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act have not been met, or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

R G Parry FCA Magee Gammon Chartered Accountants Henwood House Henwood Ashford Kent TN24 8DH

Page 2

FRIENDS OF SMARDEN CHURCH RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 30 SEPTEMBER 2021

2021 £ £ 3,414 271 47,925 1,054 52,664 - - 967 967 6 53,637 - - 3,613 3,613 168 101 - 120 389 4,002 49,635 37,954 £87,589	2021 £ £ 3,414 271 47,925 1,054 52,664 - - 967 967 6 53,637 - - 3,613 3,613 168 101 - 120 389 4,002 49,635 37,954 £87,589	2020 £ £ 2,164 148 - - 2,312 2,592 833 - 3,425 168 5,905 234 5,160 3,635 9,029 168 101 56 - 325 9,354 (3,449) 41,403 £37,954	2020 £ £ 2,164 148 - - 2,312 2,592 833 - 3,425 168 5,905 234 5,160 3,635 9,029 168 101 56 - 325 9,354 (3,449) 41,403 £37,954
- - 967		2,592 833 -
- - 3,613		234 5,160 3,635
	53,637		5,905
	3,613 389		9,029 325
168 101 - 120		168 101 56 -

	4,002		9,354
	49,635 37,954		(3,449) 41,403
	£87,589		£37,954

Page 3

FRIENDS OF SMARDEN CHURCH STATEMENT OF ASSETS AND LIABILITIES FOR THE YEAR ENDED 30 SEPTEMBER 2021

MONETARY ASSETS Bank balances COIF Charities Deposit Fund Bank Current Account NON-MONETARY ASSETS Debtors Income Tax Recoverable	2021 2020 £ £ 86,385 36,379 1,204 1,575 £87,589 £37,954 £377 £578 H R I Perrott Hon Treasurer Date: 10 December 2021

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