2022-03-31-accounts

The Charity Registration Number is: - 1050309

North Plymouth Community Church

Report and Accounts

31 March 2022

North Plymouth Community Church

Report and accounts for the year ended 31 March 2022

Contents

	Page
Trustees' annual Report	1
Independent examiner's report to the trustees	8
Statement offinancial activities	iS]
Statement offinancial position	10
Notestothefinancialstatements	11

North Plymouth Community Church

Trustees’ Annual Report for the year ended 31 March 2022

The Trustees present their Report and Accounts for the year ended 31 March 2022.

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) Mrs {ft Hall Mr D B Taylor MrM Allen Mr R Clift Mrs JL 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 Piymouth Devon PL3 4BB

1

North Plymouth Community Church

Trustees’ Annual Report for the year ended 31 March 2022

The trustees present their report and the financial statements for the year ended 31 March 2022. 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.

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.

The Worship Centre

Following the relaxation of COVID guidelines, the church returned to a sense of normality during the last year. Face to face meetings were held normally and the church expanded its online presence for the congregation members that were unable to attend due to health issues.

it was noticeable that the online services are being viewed by people who do not normally attend the church. We have therefore expanded our online presence and will continue to do this over the upcoming period of time.

During June 2021, Rev Sam Nebout sadly died. Sam was an inspirational leader within the church and his relationship with God was something that the church was to miss. Following Sam ‘s death, a prophetic word he received was found amongst his work. This has been the backbone of the direction of the church through 2021 and 2022.

Saturday 18* September 2007

| woke up very early this morning with a word. This word is RESTORATION. | thought initially that God was giving me another message for Sunday’s sermon, but then as He kept speaking to me, | realised it wasn’t a sermon but a prophetic word...

This is what the Lord said to me: “lam bringing my people to a time of restoration and refreshing. | am taking them from thirst to satisfaction in Me. | am restoring 3 specific things to them: the Word, the spiritual Joy and the Power.

Where there has been dryness regarding the Word there will be rivers. My people will regain a passion for my Word, they will crave to hear me speaking to them, and they will hear me. My Word will not be something they will use to satisfy their own interest, desires or curiosity, but rather they will devour it, eat, live and breathe by it. My Word will become alive in their heart and in their mouth, and they will not fear speaking it out and sowing it wherever they go.

The 2™ thing restored to them is Joy. There will be a regain of joy and enthusiasm within their heart, a great flavour of joy about them. This will not necessarily be based on change of circumstances, but rather based on the abundance of grace that will come upon them. For as they value my word and get fed by it, there is going to be an unprecedented flow of revelations that will make their heart to rejoice and their faces to shine, for they will know that | the Lord am in the midst of them. This is the time of refreshing, a time for the new, the new wine poured as a result of their heart being after Me, humbled by who | am, and denying themselves, their dignity for my deity. There is going to be new revelations of My word as well as new songs

2

,

North Plymouth Community Church

Trustees’ Annual Report for the year ended 31 March 2022

and harvest of seed planted into people’s heart. They have asked and they will receive, and their joy will be complete.

Then the 3"4 element will be the restoration of My power to them. | am not bringing you back to the time of the first church with its display of power. | am going to make you taste something greater than that. You will not live anymore by what have been but rather by what will be. The excitement of what you will experience will increase the expectation of the display of my power. You will dare stepping out in faith more and more, and you won't be disappointed, for my word in your mouth will not fail you. You will be in awe of my power, and your worship will gain greater weight and substance to it. People will come to revere Me and repent as they see Me in my glory. My people will be prepared to handle the great work of my Spirit among them. As my kingdom take 1* place in their heart, and as the greatness of My name become their banner, harvest and healing will become common place, finances will flow both from the “mouth of the fish” and from the favourimpart youyou. will gain from unbelievers. You will be known for your sound stewardship and the wisdom| will

Amen.

Sam Nebout.

Children's Church

The Children's Church meeting on a Sunday caters for between 5-15 children and this is focussed on making church relevant for children aged between 5 years and 12 years. There is a focus on the children being free to express themselves and make a difference in their own lives.

Following the removal of COVID restrictions, children's church has now fully started. As of March 2022, additional premises were being sought to allow for planned growth.

Reach

The REACH community outreach project is now in its 13th year, the aim of this project is:

• Provide community care for those members of society that are unable to "help" themselves. This involves decorating, garden clearances and donations of furniture. All work is carried out by church volunteers.

• Provide food for the poorest members of society who are involved in a short-term crisis. We continue to operate a Trussell Trust Foodbank on the premises. As the cost of living crisis started to affect people in 2022, we have been able to support with Fuel payments as well as other cost of living help.

3

North Plymouth Community Church Trustees’ Annual Report for the year ended 31 March 2022

Financial review

The charity's financial position at the end of the year ended 31 March 2022

The financial position of the charity at 31 March 2022 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows: -

,

	2022		2021
	£		£
Netincome/(deficit) Unrestricted Revenue Funds	6,170		110,093
available for the year
General purposes ofthe charity Designated FixedAsset Funds	172,964 310,852		192,276 292,388
TotalUnrestrictedFunds	483,816		484,664
Restricted Revenue Funds Restricted FixedAssetFunds	21,555 101,623	.	14,520 101,640
TotalRestrictedFunds	123,178		116,160
TotalFunds	606,994		600,824

|

North Plymouth Community Church

Trustees' Annual Report for the year ended 31 March 2022

Financial review of the position at the reporting date, 31 March 2022.

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

The board of trustees are satisfied with the performance of the charity during the year and the position at 31st March 2022 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 asum 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.

5

North Plymouth Community Church

Trustees’ Annual Report for the year ended 31 March 2022

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: -

-to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

• select suitable accounting policies and apply them consistently;

• ~make judgements and estimates that are reasonable and prudent;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;

• state whether applicable accounting standards and

statements of recommended practice have been

• followed, subject to any material departures disclosed

and explained in the financial statements;

The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. 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,

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 05 January 2023.

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North Plymouth Community Church

Trustees’ Annual Report for the year ended 31 March 2022

Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 March 2022

| 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 conducting(the Act) doesof annotaudit.apply,Asanda consequence,that thereis nothe requirementTrustees have in th e lected Governingthat Documentthe financial for the 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. | 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.

7

North Plymouth Community Church

Trustees’ Annual Report for the year ended 31 March 2022

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 05 January 2023

8

North Plymouth Community Church - Statement of Financial Activities for the year ended 31 March 2022

Statement of Financial Activities for the year ended 31 March 2022

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||||||||| |---|---|---|---|---|---|---|---| |SORP|Current|year|Current|year|Current|year|Prior Year| |Ref|Unrestricted|Restricted Funds|Total Funds|Total Funds| |Funds| |2022|2022|2022|2021| |£|£|£|£| |Income|&|Endowments|from:| |Donations|&|Legacies|Al|54,775|14,208|68,983|179,666| |Charitable|activities|A2|-|-|-|38| |Investments|A4|360|-|360|635| |Other|Ad|11,460|-|11.460|11| |Total|income|A|66,595|14,208|80,803|192,735| |Expenditure|on:| |Expenditure|on|raising|funds:| |Cost|of|raising|donations|&| |legacies|Bi|52,023|-|52,023|54,998| |Cost|of|raising|other trading| |activities|B1|12,781|-|12,781|13,297| |Charitable|activities|B2|54|-|54|194| |Other expenditure|B2|2,585|7,190|9,775|14,153| |Total|expenditure|B|67,443|7,190|74,633|82,642| |Net|income/deficit|for the year|(848)|7,018|6,170|110,093| |Transfers|between|funds|Cc|-| |Net|income|after transfers|A-B-C|(848)|7,018|6,170|110,093| |Net|movement|in|funds|(848)|7,018|6,170|110,093| |Reconciliation|of|funds:|-|E| |Total funds|brought|forward|484,664|116,160|600,824|490,731| |Total funds|carried forward|483,816|123,178|606,994|600,824|

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The 'SORP Ref indicated above is the classification of income set out in the format 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.

9

North Plymouth Community Church - Balance Sheet as at 31 March 2022

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|||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |SORP| |Note|Ref|2022|2021| |£|£| |Fixed|assets|A| |Tangible|assets|7|A2|412,475|394,028| |Current assets|B| |Debtors|8|B2|7,206|7,142| |Cash|at bank and|in|hand|B4|188,998|202,314| |Total|current assets|196,204|209,456| |Creditors:|amounts|falling|due|within| |one|year|9|C1|(1,685)|(2,660)| |Net|current|assets|194,519|206,796| |The|total|net assets|of the|charity|606,994|600,824| |The|total|net|assets|of the|charity|are funded|by the funds|of the|charity,|as|follows:|-| |Restricted|funds| |Restricted|Funds|12|D2|123,178|116,160| |Unrestricted|Funds|12|D2|483,816|484,664| |Total|charity funds|606,994|600,824|

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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 (Chairmany7 x ApprovedTrustee by the board of trusteesPK?on 05 JanuLetiaihgesry'202 Boos!

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

10

North Plymouth Community Church

Notes to the Accounts for the year ended 31 March 2022

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.

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

11

North Plymouth Community Church

Notes to the Accounts for the year ended 31 March 2022

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

Tangible fixed assets are measured at their origina! 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 £nil (2019 - £nil) was transferred to a restricted fixed asset fund in accordance with this policy.

lf the related assets are subject to restrictions by the grant making organisation on their use and disposal, then these restrictions are noted in the fixed asset section of these accounts. In such circumstances, the fixed asset fund created is treated as a restricted fixed asset fund. As the 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 Enil (2019-£nil) 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, for example, the asset's future sale, is disclosed as a contingent liability unless the event that would trigger repayment of the grant becomes probable in which case a liability for repayment is recognised.

Where fixed assets are acquired out of unrestricted funds, a similar designated fixed asset fund is created. In this year, acquisitions totalling Enil (2022 - Enil) were transferred to the designated fixed asset fund, and depreciation of £nil (2021 - £nil) was transferred back to unrestricted revenue reserves. 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 departure 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.

12

North Plymouth-Community Church

Notes to the Accounts for the year ended 31 March 2022

• 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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||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| |2022|2021| |£|£| |The|net|surplus|before|tax|in|the|financial|year|is|stated|after|charging:|-| |Depreciation|of owned|fixed|assets|8,047|8,102| |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|2022|2021| |£|£| |Gross|Salaries|and|Employer|contributions|to|pension|plans|33,473|52,916| |Total|salaries, wages|and|related|costs|33,473|52,916| |Numbers|of full-time|employees|or full-time|equivalents|2022|2021| |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 £33,473

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North Plymouth Community Church

Notes to the Accounts for the year ended 31 March 2022

7 Tangible fixed assets

	Land&	Furniture&	Computer	Computer
					Total
	Buildings	fittings	equipment
	£	£	£		£
Cost
At 1 April 2024	472,414	60,037		3,429	535,879
Additions	-	26,518		-	26,518
At 31 March 2022	472,414	86,554		3,429	562,397
Depreciation
At 1 April 2024	92,865	46,643		2,367	141,875
Charge for theyear	5,547	2,340		159	8,047
At 31 March 2022	98,412	48,983		2,526	149,922
Net book value
At 31 March 2022	374,002	37,571		903	412,475
At 31 March 2021	379,549	13,393		1,062	394,004
8 Debtors
				2022	2021
				£	£
Prepayments and accrued income				3,485	539
GiftAid tax and interest receivable				3,721	2,759
Other debtors				-	3,844
				7,206	7,142
9 Creditors: amounts falling due within one year				2022	2021
				£	£
Accruals and deferred income				1,685	1,614
Social security and othertaxes				-	1,046
			——_—1,685__2,660
10 Income and Expenditure account summary				2022	2021
				£	£
At 1 April 2021				600,824	490,731
Surplus/deficit after tax for the year				6,170	110,093
At31March2022			___606,994	606,994	600,824

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North Plymouth Community Church

Notes to the Accounts for the year ended 31 March 2022

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

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||||||||| |---|---|---|---|---|---|---|---| |At 31|March|2022|Unrestricted|Designate|Restricte|Total| |funds|dfunds|dFunds|Funds| |£|£|£|£| |Tangible|Fixed|Assets|310,852|-|101,623|412,475| |Investments|at|valuation:|-| |Current Assets|174,649|-|21,555|196,204| |Current|Liabilities|(1,685)|~|-|(1,685)| |483,816|-|123,178|606,994| |At|1|April|2021|Unrestricted|Designate|Restricted|Total| |d| |Funds|funds|Funds|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|606,995|

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

==> picture [426 x 227] intentionally omitted <==

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|||||||||| |---|---|---|---|---|---|---|---|---| |;|Funds|Movement|in|Transfers|Funds| |Brought|funds|in|2022|Between|carried| |Forward|funds|in 2022|forward|to| |from|2021|2023| |See|Note|14| |£|£|£|£| |Unrestricted and|designated|funds:|-| |Unrestricted|Revenue|Funds|192,276|(19,312)|-|172,964| |Unrestricted|Fixed Asset Funds|292,388|18,464|-|310,852| |Total|unrestricted|and|designated|funds|484,664|(848)|-|483,816| |Restricted|funds:|-| |Restricted|Fixed|Asset|Funds|101,640|(17)|-|101,623| |Restricted|Revenue|Funds|14,520|7,035|-|21,555| |Total|restricted|funds|116.160|7,018|-|123,178| |Total|charity funds|600,824|6,170|-|606,994|

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15

North Plymouth Community Church

Notes to the Accounts for the year ended 31 March 2022 13 Analysis of movements in funds over the year as shown in Note 11

			Other
	Income	Expenditure	Gains &	Movement
			Losses	in funds
	2022	2022	2022	2022
	£	£	£	£
Unrestrictedanddesignatedfunds: -
Unrestricted Revenue Funds	66,595	(67,443)	-	(848)
Restrictedfunds: -
Restricted Revenue Funds	14,208	(7,190)	-	7,018
	a ae ee 80,803 (74,633) = (6,170)

14 The purposes for which the funds as detailed in note 13 are held by the charity are: -

Unrestricted and designated funds: -

Unrestricted Revenue Funds Theseprovide fundsreserves are heldfor future for theactivities, meeting the objectivesand,provide fundsreserves are heldfor future for theactivities, meeting the objectivesand, fundsreserves are heldfor future for theactivities, meeting the objectivesand,reserves are heldfor future for theactivities, meeting the objectivesand, are heldfor future for theactivities, meeting the objectivesand,for future for theactivities, meeting the objectivesand, future for theactivities, meeting the objectivesand, for theactivities, meeting the objectivesand, theactivities, meeting the objectivesand,activities, meeting the objectivesand, meeting the objectivesand, the objectivesand,and, subject to ofcharity the charity,legislation,charity the charity,legislation, the charity,legislation, charity,legislation,legislation, and to are free from all restrictions on their use. P . 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 Restisted Fixed Asset Fonds ‘Accounting for capital grants and fixed asset funds’.

Theseprovide fundsreserves are heldfor future for theactivities, meeting the objectivesand,provide fundsreserves are heldfor future for theactivities, meeting the objectivesand, fundsreserves are heldfor future for theactivities, meeting the objectivesand,reserves are heldfor future for theactivities, meeting the objectivesand, are heldfor future for theactivities, meeting the objectivesand,for future for theactivities, meeting the objectivesand, future for theactivities, meeting the objectivesand, for theactivities, meeting the objectivesand, theactivities, meeting the objectivesand,activities, meeting the objectivesand, meeting the objectivesand, the objectivesand,and, subject to ofcharity the charity,legislation,charity the charity,legislation, the charity,legislation, charity,legislation,legislation, and to are free from all restrictions on their use.

Restricted Revenue Funds

Funding was received for specific projects.

15 Ultimate controlling party

The charity is under the control of its legal members.

16

North Plymouth Community Church

Detailed analysis of income and expenditure for the year ended 31 March 2022 as required by the SORP 2015

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

16 Donations and Legacies	16 Donations and Legacies
		Currentyear	Currentyear Current		year	PriorYear
		Unrestricted	Restricted	Funds Total Funds		Total Funds
		Funds
		2022	2022	2022		2021
		£	£	£		£
Revenue grants	& donations
Donations
Titnes and Offerings Other Food bank Sam Nebout Special Ukraine Special Offering		54,775 - - - -		- - 7,618 2,160 1,230	54,775 - 7,618 2,160 1,230	48,805 1,139 16,661 - -
Etherrington Building	Fund		-	3,200	3,200	-
Donations and gifts	-REACH		-	-	-	180
Donations and gifts - Gifts	Stilettos		- -	- -	- -	1 112,881
Total donationsand legacies		era A1 54,775 14,208 68,983 54,998 eee i OS

		Current year		Currentyear	Current year		PriorYear
		Unrestricted		Restricted Funds	Total Funds		Total Funds
		Funds
		£		£	£		£
		2022		2022	2022		2021
Church Events			-	-		-		38
Total from charitable
activities	A2		-	-		“		38

17

North Plymouth Community Church

Detailed analysis of income and expenditure for the year ended 31 March 2022 as required by the SORP 2015

18 Investment income

	Current year Unrestricted	Currentyear Restricted Funds	Currentyear Total Funds		PriorYear Total Funds
	Funds
	2022	2022	2022		2021
	£	£	£		£
Bank Interest Receivable	360	-	360		635
. . Total investmentincome	a ar eee adSE A3 360 - 360 EE			SE 635 LD
Other income and gains
	Current year Currentyear Unrestricted Restricted Funds		Currentyear Total Funds		PriorYear Total Funds
	Funds
	2022	2022	2022		2021
	£	£	£		£
GiftAidtaxreclaimable	11,460	-	11,460	—	12,396
; Total otherincome	eee A4 11,460 - 11,460 12,396 ee

19 Other income and gains

20 Costs of raising donations and legacies

	Currentyear Unrestricted	Currentyear Restricted Funds	Current year Total Funds	PriorYear Total Funds
	Funds
	2022	2022	2022	2021
	£	£	£	£
Ministry salaries Donations—pension costs Ministry—otherexpenses Administrative salaries Light& heat Repairsand maintenance Welfare	33,177 296 352 - 1,895 1,255 15,048	- - - - - - -	33,177 296 352 - 1,895 1,255 15,048	49,202 1,085 2,046 583 2,284 (201) -
Total directspending	ee eeeeeeeSSSSSSS B1 §2,023 - 52,023 54,998 eee84,998

18

North Plymouth Community Church

Detailed analysis of income and expenditure for the year ended 31 March 2022 as required by the SORP 2015

21 Costs of other trading activities

		Currentyear	Currentyear	Currentyear	Currentyear	PriorYear
		Unrestricted		Restricted Funds	Total Funds	Total Funds
		Funds
		2022		2022	2022	2021
		£		£	£	£
Insurance			843	-	843	694
Legal and professional fees			1,927	-	1,927	1,686
Amortisation			5,547	-	5,547	5,547
Depreciation			2,499	-	2,499	2,555
Literature and music licence			738	-	738	481
Communication and information
technology			1,226	-	1,226	2,223
Printing, postage and stationery			-	-	“	111
Total directspending	B1	12,780		-	12,780	B1 13,297
22 Expenditure on charitable	activities	byfund	type
		Currentyear		Current year	Currentyear	PriorYear
		Unrestricted		Restricted Funds	Total Funds	Total Funds
		Funds
		2022		2022	2022	2021
		£		£	£	£
Kids Club			54	-	54	-
Church Events			-	-	-	194
i
Total direct spending B2 Paanithn:			54	194	194	194 LA

19

North Plymouth Community Church

SORPDetailed2015analysis of income and expenditure for the year ended 31 March 2022 as required by the

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| |2022|2022|2022|2021| |£|£|£|£| |Kids|Club|54|-|e|-| |Church|Events|-| |-|-|194| |Total|.|.|aaa|ener|coer| |direct spending|B2a|54|-|194|194| |a| |24|Other expenditure| |Current year|Current year|Current year|Prior Year| |Unrestricted|Restricted Funds|Total|Funds|Total|Funds| |Funds| |202|2022|2022|2021| |£|£|£|£| |Gifts|and|donations|749|-|749|700| |AoG|National|&|Regional|offerings|1,836|-|1,836|2,016| |Sam|Nebout|Special|-|2,563|2,563|-| |Ukraine|Special|Offering|-|2,000|2,000|-| |Foodbank|-|2,627|2,627|11,147| |REACH|project|-|-|-|290| |Total|«|.|a|ene| |direct spending|—OEB2|2,585|7,190|9,775|14,153TS| |25 Independent examination|fees|Unrestricted|Restricted|Total|Last Year|:| |and|Funds|Funds|Total|Funds| |Designated|funds| |2022|2022|2022|2021| |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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20

North Plymouth Community Church

Detailed analysis of income and expenditure for the year ended 31 March 2022 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 (2021: £1,085)

27Summary offunds	Unrestricted	Restricted	Total	LastYear
	and	Funds	Funds	Total Funds
	Designated funds
	2022	2022	2022	2021
	£	£	£	£
Revenue accumulated funds	92,896	101,623	194,519	206,796
Fixed assetfunds	390,920	21,555	412,475	394,028
Totalfunds	483,816	123,178	606,994	600,824

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

21