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← North Plymouth Community Church

2021-03-31-accounts

The Charity Registration Number is: - 1050309

North Plymouth Community Church

Report and Accounts

31 March 2021

North Plymouth Community Church

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Report and accounts for the year ended 31 March 2021

Contents

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Trustees’ annual Report 1
Independentexaminer's reporttothetrustees 8
Statementoffinancial activities 9
Statement offinancial position 10
Notestothefinancialstatements 11

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North Plymouth Community Church

Trustees’ Annual Report for the year ended 31 March 2021

The Trustees present their Report and Accounts for the year ended 31 March 2021.

Reference and administrative details

Registered charity name:

The legal name of the charity is: - North Plymouth Community Church

The charity registration number:

The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1050309

The principal operating address of the charity:

Plymbridge Road

Estover, Plymouth PL6 7LF

The Trustees in office during the year: -

Mr R W Walkinshaw (Chairman) Mr A Clift Mrs | 1 Hall Mr D B Taylor MrM Allen Mr R Clift Mr S Nebout Mrs J L Taylor Miss H Keyes Mr D J Noble

independent examiner:

Merlin Mbahin, FAAT, MIP Clear Blue Sky Accountancy Ltd Licensed Accountants 30B City Business Park Somerset Place Plymouth Devon PL3 4BB

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| North Plymouth Community Church | Trustees’ Annual Report for the year ended 31 March 2021 | | The trustees present their report and the financial statements for the year ended 31 March 2021. The | trustees who served during the year and up to the date of this report are set out on page 1. ! Structure, governance and management The charity's investment powers are now conferred by the Trustee's Act 2000. A minimum of four holding trustees are appointed by resolution of the existing body.

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| In October 2013, we set up a church in Barne Barton to preach the gospel and to meet the needs of a community who previously had no church. Prior to the pandemic, we met every Sunday evening at Barne | Barton in place of holding at evening service at the Worship Centre. This meeting has been indefinitely postponed due to covid as we focus on re-establishing meetings at the Worship Centre | Children's Church up to March 2027, the activities of children’s church have been significantly limited. | Children’s church initially closed in March 2020 as a result of the first covid lockdown. Throughout the year | Similarly Cheeky Cherubs, our parent and toddler group was forced to close due to the covid lockdown. | | Sunday (Children's Church) | The Children's Church meeting on a Sunday caters for between 5-15 children and this is focussed on | makingbeing free churchto expressrelevantthemselves for childrenand agedmakebetweena difference5 yearsin andtheir12 own years.lives. There is a focus on the children When the Worship Centre restarted services in September 2020, we were unable to offer children’s church meetings (due to social distancing / limit on numbers). These services will resume when the opportunity affords itself.

Objectives and activities

The advancement of the Christian Religion by the proclamation and furtherance of the Gospel of God concerning his Son Jesus Christ the Lord and the preaching and teaching of the Word of God by the Church in accordance with the Statement of Fundamental Truths of Assemblies of God in Great Britain and Ireland as approved by the General Council.

Achievements and performance

Review of developments, activities and achievements

In planning our activities for the year, we kept in mind the charity commission guidance on public benefit. As with the majority of charities at this time, many of our activities have been severely impacted by the Covid 19 pandemic. Our intention is to resume our activities at an appropriate time in the future.

The Worship Centre

Due to the restrictions caused by Covid, many of our planned activities have been cancelled. Although the church was able to reopen for services in September 2020, the services have been very much in line with covid guidelines (i.e. limited numbers and social distancing)

The church has made the transition to online services via zoom which has provided the facility for congregation members to virtually attend. This facility has also been used by non church members and is something that the leaders will look to improve the quality of in the future.

Barne Barton

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Stilettos Women’s Conference

This is an annual event open to all women, Christian and non-Christian. Stilettos is a movement dedicated to help every woman, through God’s Word, to believe that she is made for far more than what is temporary.

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North Plymouth Community Church

Trustees’ Annual Report for the year ended 31 March 2021

To encourage, empower and strengthen them and helping the vulnerable. We use the Plymouth Methodist Central Hall as our Conference venue and the event takes place in the Spring each year.

The most recent Stilettos conference took place in March 2019. The conference for 2020 was put on hold as the feaders sought to review the future provision of this activity. Since then covid has meant no further activity is planned.

As Stilettos is a non profit ministry, in March 2021, the trustees agreed to distribute excess funds to local charities that we have worked closely with. A total of £700 was donated to Cross Rhythms and £500 each to Pregnancy crisis, Life Strong Kids and Luna’s Fund.

Reach

The REACH community outreach project is now in its 12th year, the aim of this project is:

Due to Covid, the activities of REACH have been severely reduced however the Foodbank continues to operate within government guidelines

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North Plymouth Community Church Trustees’ Annual Report for the year ended 31 March 2021

Financial review

The charity's financial position at the end of the year ended 31 March 2021

The financial position of the charity at 31 March 2021 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows: -

2021 2020
Netincome/(deficit) 110,093 (4,798)
Unrestricted Revenue Funds
available forthe year
General purposes ofthe charity 192,276 77,274,
Designated Fixed Asset Funds 292,388 302,430
Total UnrestrictedFunds 484,664 379,704
Restricted Revenue Funds 14,520 11,325
Restricted Fixed Asset Funds 101,640 99,702
TotalRestrictedFunds 116,160 111,027
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TotalFunds 600,824 490,731

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North Plymouth Community Church

Trustees’ Annual Report for the year ended 31 March 2021

Financial review of the position at the reporting date, 31 March 2021.

The financial position of the charity remains positive. Income is stable and costs well under control.

The board of trustees are satisfied with the performance of the charity during the year and the position at 31st March 2021 and consider that the charity is ina strong position to continue its activities during the coming year, and that the charity's assets are adequate to fulfil its obligations.

There have been no changes in fixed assets except for those assets acquired in the year as shown in the financial statement.

Policies on reserves.

Purpose and Scope

The Charity Commission requires that the Managing Trustees of every charity establish and record a reserves policy for the charity. The term “reserves” means those funds which could be available for use quickly to meet an emergency situation. The reserves policy must be included in the annual report accompanying the accounts.

Policy

The Trustees of North Plymouth Community Church recognise that reserves are needed to manage cash flow delays where income arrives later than expenditure. Cash in the bank at any one time is normally sufficient to cover such delays. The Trustees will regularly consider the levels of current and expected income and expenditure and assess the level of cash reserves required to meet any shortfalls in cash receipts over payments. The Treasurer is authorised to accumulate a sum equivalent to between one- and six-months’ expenditure as reserves. The Trustees will consider the level of reserves to be held to cover any expected cash flow delays as well as potential emergencies where significant expenditure may be required before additional income can be raised. If the amount of reserves held exceeds the level assessed as required, the Trustees will develop a plan of using these excess reserves in a way that fulfils the charitable objectives of the church.

Availability and adequacy of assets of each of the funds

The board of Trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

Investment policy and investment objectives.

Trustees are responsible for making decisions about their charity's investments. The income from the charity's assets is to be used solely for the purpose of supporting the activities of the church, but specifically not for the maintenance of its fabric. The total income generated at present is more than sufficient to meet the Church's normal outgoings. Specifically, any grants received are to be agreed & signed off by the Church Council, not by the Treasurer, to ensure separation of duties. The investments must be managed by the Church Council in such a way as to provide sufficient income to enable the Church to carry out its purposes effectively both in the short term and over the longer term.

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North Plymouth Community Church Trustees’ Annual Report for the year ended 31 March 2021

Statement of Trustees’ Responsibilities

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015 (as amended by the Bulletin issued in February 2016) . In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. 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;

The Trustees are also responsible for maintaining adequate accounting records charity and which are sufficient to show and explain the charity's transactions and which disclose with reasonable accuracy at any time the financial position of the enableunder the themCharities to ensureAct that2011. theThey financialare alsostatementsresponsible complyfor withsafeguarding regulationsthe made assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are also responsible for the contents of the Trustees’ report, and the statutory responsibility of the Independent Examiner in relation to the Trustees’ report is limited to examining the report and ensuring that, on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.

This report was approved by the board of trustees on 20 January 2022.

Mr R W Walkinshaw Trustee Leo b batbyseD\ en | |

North Plymouth Community Church

Trustees' Annual Report for the year ended 31 March 2021

Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 March 2021

| report on the financial statements of North Plymouth Community church for the year ended 31 March 2020 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) adapted to meet the needs of unincorporated organisations, as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015 (as amended by the Bulletin issued in February 2016) published by the Charity Commission in England & Wales (CCEW) , effective January 2015 (The SORP), under the historical cost convention and the accounting policies set out on page 15,

Respective responsibilities of the Trustees and the Independent Examiner

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 Act’)

The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.

Having satisfied myself that the charity is not subject to audit under any legal provision, or otherwise, and is eligible for independent examination, it is my responsibility to: -

a)examine the accounts under Section 145 of the Act;

b) follow the procedures in the General Directions given by the Charity Commission under section 145(5)(b) of the Act and;

c)state whether particular matters have come to my attention.

Basis of Independent Examiner's Statement and scope of work undertaken

| conducted my examination in accordance with the General Directions given by the Charity Commission under section 145(5)(b) of the Act, setting out the duties of an Independent Examiner in relation to the conducting of an Independent Examination. An Independent Examination includes a review of the accounting records kept by the charity and of the accounting systems employed by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that the financial statements comply with the SORP, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements.

The procedures undertaken do not provide all the evidence that would be required in an audit , and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries, and consequently | do not express an audit opinion on the view given by the financial statements, and in particular, | express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.

1 planned and performed my examination so as to satisfy myself that the objectives of the Independent Examination are achieved and before finalising the report, | obtained written assurances from the Trustees of all material matters.

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North Plymouth Community Church

Trustees’ Annual Report for the year ended 31 March 2021

Independent Examiner's Statement, Report and Opinion

Subject to the limitations upon the scope of my work as detailed above, in connection with my examination, | can confirm that: -

This is a report in respect of an examination carried out under 145 of the Act and in accordance with General Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;

and that no matter has come to my attention in connection with my examination 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 Charities Act 2011; when preparing accounts on an accrual’s basis, to prepare financial statements which accord with the accounting records and comply with the accounting requirements of the Act and the Regulations setting out the form and content of charity accounts;

have been prepared in accordance with The Charities Act 2011. and with the methods and principles set out in the FRS102 Statement of Recommended Practice - Accounting and Reporting by Charities (effective January 2016)

have not been met or to which, in my opinion, attention should be drawn in my report in order to enable a proper understanding of the accounts to be reached;

Merlin Mbahin FAAT, MIP - Independent Examiner of

Clear Blue Sky Accountancy Ltd Licensed Accountants 30B City Business Park Somerset Place PL3 4BB

This report was signed on 20 January 2022

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North Plymouth Community Church - Statement of Financial Activities for the year ended 31 March 2021

Statement of Financial Activities for the year ended 31 March 2021

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||||||||| |---|---|---|---|---|---|---|---| |SORP|Current year|Current year|Current year|Prior Year| |Ref|Unrestricted|Restricted|Funds|Total|Funds|Total|Funds| |Funds| |2021|2021|2021|2020| |£|£|£|£| |Income|&|Endowments|from:| |Donations|&|Legacies|Al|162,124|17,542|179,666|70,064| |Charitable|activities|A2|-|38|38|8,609| |Investments|A4|635|-|635|636| |Other|A5|12,396|-|12,396|11,939| |Total|income|A|175,155|17,580|192,735|91,248| |Expenditure|on:| |Expenditure|on|raising|funds:| |Cost|of|raising|donations|&| |legacies|B1|54,998|e|54,998|60,460| |Cost of|raising|other trading| |activities|Bi|13,181|116|13,297|13,622| |Charitable|activities|B2|-|194|194|12,756.| |Other expenditure|B2|2,016|12,137|14,153|9,208| |Total|expenditure|B|70,195|12,447|82,642|96,046| |Net|income/deficit|for the year|104,960|5,133|110,093|(4,798)| |Transfers|between|funds|Cc|-| |Net|income|after transfers|A-B-C|104,960|5,133|110,093|(4,798)| |Net|movement|in|funds|104,960|5,133|110,093|(4,798)| |Reconciliation|of|funds:|-|E| |Total|funds|brought forward|379,704|111,027|490,731|495,529| |Total funds|carried|forward|484,664|116,160|600,824|490,731|

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The ‘SORP Ref indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.

All the prior year transactions were unrestricted items, and no further analysis is required

All activities derive from continuing operations

The notes attached on pages 11 to 21 form an integral part of these accounts.

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North Plymouth Community Church - Balance Sheet as at 31 March 2021

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|||||||||| |---|---|---|---|---|---|---|---|---| |||Note|SORPRef|2021|2020| |£|£| |||Fixed|assets|A| |i|Tangible assets|7|A2|394,028|402,132| ||| |||Current|assets|B| |Debtors|8|B2|7,142|5,537| |Cash|at|bank|and|in|hand|B4|202,314|86,557| |Total|current|assets|209,456|92,094| |||Creditors:|amounts|falling|due within| |||one year|9|Cl|(2,660)|(3,495)| |||Net current assets|206,796|88,599| |The|total|net assets|of the|charity|____ 600,824|490,731| |||The total|net assets|of the|charity are funded|by the funds|of the|charity, as follows:|-| |i| |Restricted|funds| |Restricted|Funds|12|D2|116,160|111,027| |Unrestricted|Funds|12|D2|484,664|379,704| |Total|charity funds|600,824|490,731|

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The 'SORP Ref indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA. The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts. The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on pages 7 and 8.

The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

Mr R W Walkinshaw (Chairman) / Trustee (ee Approved by the board ofLe trustees Laaghhsof 20 January 2022

The notes attached on pages 11 to 21 form an integral part of these accounts.

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North Plymouth Community Church

Notes to the Accounts for the year ended 31 March 2021

1 Accounting policies

Policies relating to the production of the accounts.

Basis of preparation and accounting convention

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and ‘FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015 (as amended by the Bulletin issued in February 2016) published by the Charity Commission in England & Wales (CCEW) , effective January 2016, (The SORP), and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015 (as amended by the Bulletin issued in February 2016) in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

Following accounting policies in place prior to the SORP 2015

Under the SORP 2015, where there is no specific requirement to adopt a particular accounting requirement, a charity may follow their existing accounting policies provided that the policy and related disclosures made are consistent with accepted accounting practice. This charity has decided that the accounting policies which it followed prior to the SORP 2015, shall continue to be followed: -

Policies relating to categories of income and income recognition.

Nature of income

Gross income represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.

Categories of Income

Income is categorised as income from exchange transactions (contract income) and income from non-exchange transactions (gifts), investment income and other income.

Income from exchange transactions is received by the charity for goods or services supplied under contract or where entitlement is subject to fulfilling performance related conditions. The income the charity receives is approximately equal in value to the goods or services supplied by the charity to the purchaser.

Income from a non-exchange transaction is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange.

Income recognition

Income, whether from exchange or non-exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity's assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.

Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.

All income is accounted for gross, before deducting any related fees or costs.

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| | North Plymouth Community Church | Notes to the Accounts for the year ended 31 March 2021 | Policies relating to expenditure on goods and services provided to the charity. | | Policies relating to assets, liabilities and provisions and other matters. | Tangible fixed assets

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| If the related assets are subject to restrictions by the grant making organisation on their use and | disposal,circumstances,then thesethe fixed restrictionsasset fund are creatednoted in theis treated fixed assetas a restricted section offixed theseasset accounts.fund. AsIn suchthe | related assets are depreciated, then a transfer is made from restricted fixed asset funds to | unrestricted revenue reserves to reflect the diminution in the asset subject to the restriction. In this | year, a sum of £nil (2019-Enil) was transferred from restricted fixed asset funds to unrestricted | revenue reserves and nil was transferred to fixed asset fund. | Any residual liability to the donor arising from, to the donor arising from, the donor arising from, donor arising from, arising from, from, for example, example, the asset’s future sale, asset’s future sale, future sale, sale, is disclosed disclosed as a

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Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition.

Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value of estimated useful lives.

Freehold property - 2% straight line Fixture, fittings and equipment - 15% reducing balance. Computer equipment ~ 25% reducing balance

Accounting for capital grants and fixed asset funds.

The board of trustees consider that, in order to comply with the SORP, gifts of tangible fixed assets or grants of a capital nature given for specific purposes and fully utilised in the furtherance of the objects of the charity should be credited to a fixed asset fund after the sums have been properly expended on the restricted purpose. The related asset is shown in the balance sheet at the full cost of acquisition or subsequent revaluation.

In the current year, a sum of Enil (2019 - Enil) was transferred to a restricted fixed asset fund in accordance with this policy.

Any residual liability to the donor arising from, to the donor arising from, the donor arising from, donor arising from, arising from, from, for example, example, the asset’s future sale, asset’s future sale, future sale, sale, is disclosed disclosed as a contingent liability unless the event that would trigger repayment of the grant becomes probable in which casea liability for repayment is recognised. is created. In this year, acquisitions totalling Enil (2021 - £nil) were transferred to the designated Where fixed assets are acquired out of unrestricted funds, a similar designated fixed asset fund fixedrevenue assetreserves. fund, and depreciation of £nil (2020 - £nil) was transferred back to unrestricted Insofar as this policy relates to Government grants and to the extent that it may be a departure from the Statement of Standard Accounting Practice Number 4, such depariure is justified on the basis that it is in order to comply with the SORP.

Debtors

Debtors are measured at their recoverable amounts at the balance sheet date.

Creditors and provisions

Creditors and provisions for liabilities and charges are recognised and measured according to the usual conventions applicable to accruals accounting.

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North Plymouth Community Church

Notes to the Accounts for the year ended 31 March 2021

2 Liability to taxation

As a registered charity, the organisation is exempt from income and corporation tax to the extent that its income and gains are applied towards the charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities

3 Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

4 Net surplus before tax in the financial year

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||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| |2021|2020| |£|£| |The|net|surplus|before|tax|in|the|financial|year|is|stated|after|charging:|-| |Depreciation|of owned|fixed|assets|8,102|8.245| |5|The|contribution|of volunteers|

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The charity depends on the support of its unpaid Trustees and volunteers, which is greatly appreciated.

The volunteers and the charity accept and agree that no contract of employment is created by these arrangements.

6 Staff costs and emoluments

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|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |Salary costs|2021|2020| |£|E| |Gross|Salaries|and|Employer|contributions|to|pension|plans|52,916|51,100| |Total|salaries,|wages|and|related|costs|§2,916|51,100| |Numbers|of full-time|employees|or full-time|equivalents|2021|2020| |The|estimated|average|full-time|equivalent|number|of|all|staff|employed|in| |the|year was|3|3|

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No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.

Trustee remuneration and expenses

Following trustees have been paid remuneration from employment with the charity: Mr R A Clift — Senior Minister, Mr S E Nebout — Associate Minister, Mrs J L Taylor — Church Administrator. The total cost to the charity of paying remuneration to the above trustees including employer pension and National Insurance contributions was £52,916

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North Plymouth Community Church

Notes to the Accounts for the year ended 31 March 2021

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7 Tangible fixed assets

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7 Tangible fixedfixed assets||
7 Tangible fixedfixed assets||||| |---|---|---|---|---|---| ||
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|||Land&
Buildings|Furniture&
fittings|Computer
equipment|Total| |||£|£|£|£| ||Cost||||| ||At 1 April 2020|472,414|60,037|3,429|535,879| ||Additions|-|-|-|-| |||At31 March 2021|472,414|60,037|3,429|535,879| ||Depreciation||||| ||At 1 April 2020|87,318|44,250|2,180|133,748| ||Charge for the year|5,547|2,368|187|8,102| |:|At31 March2021|92,865|46,618|2,367|141,850| |||Netbookvalue||||| |:|At 31 March 2021|379,549|13,418|1,062|394,028| |||At31 March2020|385,096|15,786|1,249|402,131| ||8 Debtors||||| ||||-|2021|2020| |:||||£|£| |||Prepayments andaccruedincome
GiftAid tax and interest receivable|||539
2,759|70
5,467| |||Other debtors|||3 844|-| ||||||7,142|5,537| |||||||| ||9 Creditors: amounts falling duewithin one year|||2021|2020| |||||£|£| ||Accruals and deferred income|||1,614|2,437| ||Social security and other taxes|||1,046|1,058| ||||||2,660|3,495| ||10 Income and Expenditure accountsummary|||2021|2020| ||||||||||£||£
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At 1 April 2020
490,731
495,529
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Surplus/deficit aftertax for the year
110.093
(4,798)|||||| |||||||| ||At31March2021|||600,824|490,731|

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North Plymouth Community Church

Notes to the Accounts for the year ended 31 March 2021

11 Particulars of how particular funds are represented by assets and liabilities

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||||||||| |---|---|---|---|---|---|---|---| |At 31|March|2021|Unrestricted|Designate|Restricte|Total| |funds|dfunds|dFunds|Funds| |£|£|£|£| |Tangible|Fixed|Assets|292,388|-|101,640|394,028| |Investments|at|valuation:|-| |Current|Assets|194,936|-|14,520|209,456| |Current|Liabilities|(2,660)|-|-|(2,660)| |484,664|-|116,160|600,824| |At|1|April|2020|Unrestricted|Designate|Restricted|Total| |d| |Funds|funds|Funds|Funds| |£|£|£|£| |Tangible|Fixed|Assets|302,430|-|99,702|402,132| |Investments|at|valuation:|-| |Current Assets|80,769|-|11,325|92,094| |Current|Liabilities|(3,495)|-|-|(3,495)| |379,704|-|111,027|490,731|

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12 Change in total funds over the year as shown in Note 11, analysed by individual funds

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|||||||||| |---|---|---|---|---|---|---|---|---| |Funds|Movement|in|Transfers|Funds| |Brought|funds|in|2021|Between|carried| |Forward|funds|in 2021|forward to| |from|2020|2022| |See|Note|14| |£|£|£|£| |Unrestricted and|designated funds:|-| |Unrestricted|Revenue|Funds|77,274|115,002|-|192,276| |Unrestricted|Fixed|Asset|Funds|302,430|(10,042)|-|292,388| |Total|unrestricted|and|designated|funds|379,704|104,960|-|484,664| |Restricted|funds:|-| |Restricted|Fixed|Asset|Funds|99,702|1,938|-|101,640| |Restricted|Revenue|Funds|11,325|3,195|-|14,520| |Total|restricted funds|_|111,027|5,133|=|16,160| |Total|charity funds|490,731|110,093|-|600,824|

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North Plymouth Community Church

Notes to the Accounts for the year ended 31 March 2021 13 Analysis of movements in funds over the year as shown in Note 11

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|||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |Other| |Income|Expenditure|Gains &|Movement| |Losses|in|funds| |2021|2021|2021|2021| |£|£|£|£| |Unrestricted and designated funds:|-| |Unrestricted Revenue Funds|175,155|= (70,195)|-|104,960| |Restricted funds:|-| |Restricted|Revenue|Funds|17,580|(12,447)|-|5,133| |192,735|(82,642)|=|110,093| |14 The|purposes|for which the funds|as|detailed|in|note|13|are|held by the|charity|are:|-| |Unrestricted and designated funds:|-| |These|funds|are|held|for|the|meeting|the|objectives|of the|charity,|and|to| |Unrestricted|Revenue|Funds|provide|reserves|for|future|activities,|and,|subject|to|charity|legislation,| |are|free from|ail|restrictions|on|their use.| |:|‘|The|purpose|of these|funds|is|described|under|the|accounting|policy| |Designated|Fixed Asset Funds|‘Accounting|for capital|grants and|fixed|asset funds’.| |Restricted funds:|-| |:|'|The|purpose|of these|funds|is|described|under|the|accounting|policy| |Resiletediried. AssetFinds|‘Accounting|for capital|grants and fixed|asset funds’.| |Restricted Revenue Funds|Funding was received|for specific|projects.|

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15 Ultimate controlling party

The charity is under the control of its legal members.

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North Plymouth Community Church

Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015

This analysis is classified by conventional nominal descriptions and not by activity.

16 Donations and Legacies Donations and Legacies
Current year Current year Current year PriorYear
Unrestricted Restricted Funds Total Funds Total Funds
Funds
2021 2021 2021 2020
£ £ £ £
Revenue grants & donations
Donations
Tithes and offerings 48,805 - 48,805 57,669
Gift for Missionary work - - - -
Other 439 700 1,139 270
Foodbank Income - 16,661 16,661 10,307
Donations and gifts - REACH - 180 180 318
Donations and gifts— — Stilettos - 1 1 -
Gifts
Gifts 112,881 - 112,881 1,500
Total revenue grants &
donations 162,124 17,542 179,667 70,064
Total Donations and Legacies A1 162,124 17,542 172,667 70,064
17 Total Income from charitable activities
Current year Current year Current year PriorYear
Unrestricted Restricted Funds Total Funds Total Funds
Funds
.
£ £ £ £
2021 2021 2021 2020
Kids Club - - - 790
Church Events - 38 38 7,819
Total from charitable
activities A2 - 38 38 8,609

17 Total Income from charitable activities

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North Plymouth Community Church

Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015

18 Investment income

|||
18 Investment incomeInvestment incomeincome|||||| |---|---|---|---|---|---|---| ||||Currentyear|Currentyear|Current year
PriorYear|Year| |||||Unrestricted|Restricted Funds|Total Funds
Total Funds|| |||||Funds|||| ||/||2021|2021|2021
2020|| ||||£|£|£
£|| ||Bank Interest Receivable||635|-|635|636| ||Total investment income|A3|635|-|635|636| ||19 Other income and gains|||||| ||||Currentyear|Current year|Current year
PriorYear|Year| |:|||Unrestricted
Funds|Restricted Funds|TotalFunds
Total Funds|| ||||2021|2021|2021
2020|| ||||£|£|£
£|| ||GiftAid tax reclaimable||12,396|-|12,396|11,939| ||Total other income|A4|12,396|-|12,396|11,939| ||20 Costs ofraising donations and legacies|||||| ||||Currentyear|Current year|Current year
PriorYear|Year| |:|||Unrestricted|Restricted Funds|Total Funds
Total Funds|| |:|||Funds|||| |:|||2021|2021|2021
2020|| |:
£
£
£
£||||||£
£
£
£| ||
Ministry salaries
49,202
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49,202||||||49,847| ||Donations— pension costs||1,085|-|1,085|1,253| |||Ministry—otherexpenses||2,046|-|2,046|1,596| ||Administrative salaries||583|-|583|3,530| ||Light & heat||2,284|-|2,284|2,360| |||Repairs and maintenance
Welfare||(201)
-|-
-|(201)
-|1,498
376| ||Total direct spending|B1|54,998|-|54,998|60,460| ||||||||| |||,|||||

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North Plymouth Community Church

Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015

21 Costs of other trading activities

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|||||||||| |---|---|---|---|---|---|---|---|---| |Current year|Current|year|Current|year|Prior Year| |Unrestricted|Restricted|Funds|Total|Funds|Total|Funds| |Funds| |2021|2021|2021|2020| |£|£|£|£| |Insurance|694|-|694|921| |Equipment|-|-|-|513| |Legal|and|professional|fees|1,686|-|1,686|1,895| |Amortisation|5,547|-|5,547|5,548| |Depreciation|2,439|116|2,555|2,697| |Literature|and|music|licence|481|-|481|611| |Communication|and|information| |technology|2,223|-|2,223|1,352| |Printing,|postage|and|stationery|111|-|111|85| |Total|direct|spending|B1|13,181|116|13,297|B1|13,622|

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22 Expenditure on charitable activities by fund type

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|||||||| |---|---|---|---|---|---|---| |Current|year|Current year|Current|year|Prior Year| |Unrestricted|Restricted|Funds|Total|Funds|Total|Funds| |Funds| |2021|2021|2021|2020| |£|£|£|£| |Kids|Club|-|-|-|669| |Church|Events|-|194|194|12,087| |Total|direct spending|B2|-|194|194|12,756|

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North Plymouth Community Church

Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015

23 Expenditure on charitable activities by activities type

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|||||||||| |---|---|---|---|---|---|---|---|---| |Current year|Current year|Current year|Prior|Year| |Unrestricted|Restricted|Funds|Total|Funds|Total|Funds| |Funds| |2021|2021|2021|2020| |£|£|£|£| |Kids|Club|.|.|.|669| |Church|Events|-|194|194|12,087| |Total direct spending|iB2a|-|194i|194|12,756| |24|Other expenditure| |Current year|Current year|Current year|Prior Year| |UnrestrictedFunds|Restricted Funds|Total Funds|Total Funds| |2021|2021|2021|2020| |f£|£|£|£| |Gifts|and|donations|“|700|700|1,938| |AoG|National|&|Regional|offerings|2,016|-|2,016|2,100| |Children’s|ministry|project|-|-|“|2,204| |Other —|Special|Pfferings|-|-|-|107| |Foodbank|:|11,147|11,147|2,357| |REACH|project|-|290|290|502| |Total direct spending|B2|2,016|12,137|14,153|9,208| |25 Independent examination fees|—_|Unrestrictedand|RestrictedFunds|FundsTotal|TotalLast YearFunds| |Designated funds| |2021|2021|2021|2020| |£|£|£|£| |Fees|payable|to|the|independent| |examiner|for|independent|examination| |of|the|financial|statements|850|-|850|850| |Total funds|850|:|850|850|

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North Plymouth Community Church

Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015

26 Pensions and other post retirement benefits

Defined contributions plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £1,085 (2020: £1,253)

.27Summary offunds Unrestricted Restricted Total LastYear
and Funds Funds Total Funds
Designated funds
2021 2021 2021 2020
£ £ £ £
Revenue accumulated funds 192,276 14,520 206,796 88,599
Fixed assetfunds 292,388 101,640 394,028 403,132
Totalfunds 484,664 116,160 600,824 490,731

The notes attached on pages 11 to 21 form an integral part of these accounts.

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