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2020-12-31-accounts

TRUSTEES ANNUAL REPORT FOR THE FINANCIAL YEAR

1[st ] January 2020 TO 31[st] December 2020

Rock Community Church, Salem Chapel, New Park Street, Devizes SN10 1DY is registered with the Charity Commissioners (No: 1050624) and is constituted by Deed of Trust.

The Charity objectives are:

Our activities include:

Sunday worship and midweek groups for fellowship, teaching and prayer

Children’s groups

Parent and Toddler group

Support and fundraising for Christian charities and missionary work overseas and in the UK Pastoral support and Christian counselling Luncheon club

Courses that include: enquirers, Christian discipleship, parenting, pre-marriage

This year has been particularly difficult with the Covid19 pandemic meaning that most of the year has been spent using online meetings rather than meeting in person. The Church Council were swift in closing and stopping the use of the building and have sought throughout the year to meet on a regular basis to ensure that matters relating to the charity and its working life were operating as effectively as possible through the restrictions that were imposed by government. The Church Council has kept minutes of these meetings and has sought at all times to remain compliant with applicable charity law. The management trustees have been very grateful for all of the contributions the volunteers have given when the charity was operating normally and when it was closed. The trustees are also grateful to those who have continued to give their financial contributions into the life of the charity and were pleased to end the year with a small surplus amid what was has been a difficult year.

During the lockdown, the fabric and installations of the building were inspected and updated or renovated. This applied particularly to the electrical installations, the roof of the rear hall and kitchen, and decorating within the main hall, corridors, kitchen and toilet areas. The work undertaken ensured that the building was Covid19 safe as and when we were able to open to our worshippers within the restrictions imposed by the government. The trustees put into place any necessary licences to ensure that the online meetings that were held, followed and adhered to applicable law and best practice.

The Church Council continues to regulate expenditure with day-to-day financial matters delegated to an administrative team. Strict safeguards continue to be in place under our procedures, which we reviewed along with the Reserves Policy during the course of the year. The management trustees are pleased to report that the charity has continued to be solvent throughout the year.

The trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the charity. They are also responsible for safeguarding the assets of the charity and hence for taking any reasonable steps for the prevention and detection of fraud and other irregularities. In line with the Charities Act 2011, the Trustees have prepared financial statements using an

1

independent examiner that give a true and fair view of the state of affairs of the charity for that period. In preparing the financial statements, the trustees are required to:

The management trustees have carried out health and safety risk assessments and have noted that there are adequate safeguards in place. These assessments are carried out at least three times during the year with a report being given to the next trustees meeting. The management trustees have ensured that there has been a fire safety risk assessment with accompanying fire drills. The trustees continue to make risk assessments of the charity and amend, adjust or alter any necessary criteria that have arisen from such an audit. They are pleased to report that there has not been any serious incidents during the past year.

This year the Church Council have reviewed a number of policies and have amended, revised or altered those policies to make sure that they are fit for purpose.

The Church Council seek to continue to work closely together to ensure that the charity remains solvent and moving forward.

For and on behalf of the Management Trustees

Rev David Fiddy MA, Chairman

15 June 2021

2

ROCK COMMUNITY CHURCH

NEW PARK STREET

DEVIZES

WILTSHIRE

SN10 1DY

Registered Charity: 1050624

STATEMENT OF ACCOUNT

AND

INDEPENDENT EXAMINATION REPORT FOR THE YEAR ENDED 31[ST] DECEMBER 2020

Luke Silver Accountancy & Taxation Services 1 Eastcote Road Tiffield Towcester Northamptonshire NN12 8AS

Mobile: 07710 456376

E-mail: luke-silver@puresilver.org.uk

Independent Examiner’s Report on the Accounts

Accruals Accounts

Report to the trustees/members of Rock Community Church

Registered Charity Number 1050624

On the accounts for the year ended 31[st] December 2020

Set out on the following pages

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity¹s 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; follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and

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 Commissioners. 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 seeking 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:

(1) which gives me reasonable cause to believe that in any material respect the requirements

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed L A Silver

Date: 15 February 2021

Luke Silver, HNC Business & Finance

Accountancy Practitioner

1 Eastcote Road, Tiffield, Towcester, Northamptonshire. NN12 8AS

Independent Examiners Report to the Trustees and Church Council

Introduction

Thank you for submitting the accounts for independent examination. They have been well maintained and the treasurer and others responsible are to be commended for their hard work.

Charity Law and Financial Regulations

The independent examination has been carried out in accordance with the Charities (Accounts and Reports) Regulations 1995 (Statutory Instruments No 2724) and the Accounting by Charities Statement of Recommended Practice (SORP).

Signing of Accounts

I shall be obliged if you will please forward a copy of the signature page for my records after the accounts have been signed by a representative appointed by the Trustees and Church Council. A spare copy is enclosed.

Conclusion

There are no other matters I feel need to be brought to your attention.

Please do not hesitate to contact me for further clarification or for further assistance.

Luke Silver

Date: 15 February 2021

ROCK COMMUNITY CHURCH

REPORT OF THE TRUSTEES AND CHURCH COUNCIL FOR THE YEAR ENDED 31[ST] DECEMBER 2020

ACTIVITIES REVIEW

The financial results are set out in the enclosed accounts.

The principal activity throughout the year under review was that of the advancement of the Christian faith and the extension of the Kingdom of God.

TRUSTEES AND CHURCH COUNCIL MEMBERS

The trustees and church council during the year were as follows:

David Samuel Fiddy

11 Dowse Road, Devizes, Wiltshire. SN10 3FN

Nicholas Rigby Herrod-Taylor

Crookwood Mill Farm, Stert, Devizes. SN10 3JA

Wendy Doreen Hodder

3A Castle Lane, Devizes, Wiltshire. SN10 1HJ

Caroline Reid

22 The Clock Inn Park, Lydeway, Devizes. SN10 3PP

STATEMENT

We certify that the books, vouchers and information produced to enable the independent examination of our accounts to be conducted contain a full and correct record of our financial transactions and activities to the best of our knowledge and belief.

SIGNED ON BEHALF OF THE TRUSTEES

Please print name: D S Fiddy Date: 17th March 2021

Rock Community Church

Statement of Financial Activities for the year ended 31st December 2020

Notes Unrestricted
Funds
2020
£
Resources Arising
Donations, Legacies and Similar
3a
42,886
Incoming Resources
Income from Activities for
3b
0
Generating Funds
Investment Income
3c
2
Other Incoming Resources
3d
16
Total Incoming Resources
42,904
Resources Used
Direct Charitable Expenditure
Grants Payable in Furtherance of
4a
967
the Charitable Objects
Costs of Activities in Furtherance
4b
25,986
of the Charitable Objects
Resources Expended on Managing
4c
724
and Administering the Charity
Total Resources Expended
27,677
Net Movement in Funds
15,227
Fund Balances b/fwd at 01.01.20
152,605
Transfers
29,849
Gains and Losses Building Valuation
0
Fund Balances c/fwd at 31.12.20
197,681
Restricted
Total
Total
Funds
2020
31.12.20
31.12.19
£
£
£
661
43,547
77,754
0
0
0
0
2
2
0
16
1,708
661
43,565
79,464
5,280
6,247
5,548
5,694
31,680
29,221
3,336
4,060
4,941
14,310
41,987
39,710
(13,649)
1,578
39,754
65,737
218,342
178,588
(29,849)
0
0
0
0
0
22,239
219,920
218,342

LAS

1 of 7

19/02/2021

Rock Community Church Rock Community Church
Balance Sheet Notes 2020 2019
£ £ £ £
Fixed Assets
Tangible Assets 2 180,141 180,188
180,141 180,188
Current Assets
Cash at Bank & In Hand 6 51,138 53,891
Creditors:amounts falling due within one year 7 0 0
Net Current Assets 51,138 53,891
Total Assetsless current liabilities 231,279 234,079
Creditors:amounts falling due in more than a 8 11,359 15,737
year
Net Assets 219,920 218,342
Capital and Reserves
Income Funds:
General Fund 197,681 152,605
Designated Funds 5 0 0
Restricted Funds 5 22,239 65,737
219,920 218,342

LAS

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19/02/2021

Rock Community Church

Notes to the Accounts for the year ended 31st December 2020

1.Accounting Policies

(a) These accounts have been prepared on a accruals basis and include income which has been received or that is receivable at the year end.

(b) The recommendations of charities SORP have been followed in the preparation of these accounts.

2. Tangible Fixed Assets
Equipment
Cost
01-Jan-20
Revaluation
Cost at
31-Dec-20
Depreciation
01-Jan-20
Charge
Depreciation at
31-Dec-20
Net Book Value
31-Dec-20
Net Book Value
31-Dec-19
Church
General
Restricted
2019
Building
Equipment
Equipment
Total
£
£
£
£
180,000
25,184
5,360
210,544
0
0
0
180,000
25,184
5,360
210,544
0
25,048
5,308
30,356
0
34
13
47
0
25,082
5,321
30,403
180,000
102
39
180,141
180,000
136
52
180,188

The annual committements under non-cancelling operating leases and capital committements are as follows: 31st December 2020 : None 31st December 2019 : None

LAS

3 of 7

19/02/2021

Notes to the Accounts for the year ended 31st December 2020 (continued)

3. Incoming Resources
a) Donations, Legacies and Similar
Incoming Resources
Gifts and Donations
5
Gift Aid Donations
Gift Aid Tax Rebate
Visiting Ministers (Offerings)
b) Income from Activities for Generating
Funds
Fund Raising
c) Investment Income
Bank Interest
d) Other Incoming Resources
Other Income
Grants
Total Incoming Resources
Unrestricted
Funds
2020
£
35,724
4,355
2,807
0
42,886
0
0
2
2
16
0
16
42,904
Restricted
Total
Total
Funds
2020
31.12.20
31.12.19
£
£
£
661
36,385
68,532
0
4,355
5,902
0
2,807
3,320
0
0
0
661
43,547
77,754
0
0
0
0
0
0
0
2
2
0
2
2
0
16
1,708
0
0
0
0
16
1,708
661
43,565
79,464

LAS

4 of 7

19/02/2021

Notes to the Accounts for the year ended 31st December 2020 (continued)

4. Resources Expended
a) Grants Payable in Furtherance of the Charitable
Objects
Overseas Mission Support
Overseas Missions Projects
Appeals
UK & Local Evangelism
Visiting Missionaries
AoG Dues
Other
b) Costs of Activities in Furtherance of the
Charitable Objects
Salaries and Expenses
Visiting Ministries
Youth
Little Acorns
Lunch Club
Insurance
Structural Work / Maintenance
Equipment Costs
Other
c) Resources Expended on Managing and
Administering the Charity
Administration
Utilities
Mortgage Interest
Depreciation
Sundries
Professional Fees
Total Resources Expended
Unrestricted
Funds
2020
£
0
0
0
0
0
967
0
967
25,618
0
0
0
0
0
0
0
368
25,986
45
0
0
34
200
445
724
27,677
Restricted
Total
Total
Funds
2020
31.12.20
31.12.19
£
£
£
4,400
4,400
2,225
0
0
0
0
0
0
280
280
57
0
0
0
0
967
866
600
600
2,400
5,280
6,247
5,548
0
25,618
25,511
0
0
300
0
0
228
94
94
241
105
105
546
612
612
600
4,883
4,883
263
0
0
1,347
0
368
185
5,694
31,680
29,221
0
45
56
2,020
2,020
2,477
1,023
1,023
1,613
13
47
63
0
200
34
280
725
698
3,336
4,060
4,941
14,310
41,987
39,710

LAS

5 of 7

19/02/2021

Notes to the Accounts

for the year ended 31st December 2020 (continued)

5. Designated & Restricted Funds

5. Designated & Restricted Funds
Balance Income Transfer Expend Balance
01-Jan-20 31-Dec-20
£ £ £ £ £
Restricted Funds
Youth / Children 218 40 0 0 258
Little Acorns 272 98 0 94 276
Lunch Club 762 257 (250) 105 664
1,252 395 (250) 199 1,198
Restricted Funds
Missions 11,105 0 4,289 5,280 10,114
Building 15,689 266 8,366 13,394 10,927
26,794 266 12,655 18,674 21,041
6. Cash at Bank and in Hand
31-Dec-20 31-Dec-19
£ £
Current Account 44,134 46,888
Deposit Account 3,672 3,671
Property Trust Account 3,332 3,332
Cash in Hand 0 0
51,138 53,891
7. Creditors: Amounts Falling Due Within One Year
31-Dec-20 31-Dec-19
£ £
Tax and National Insurance 0 0
Independent Examiners Fees 0 0
0 0
8. Creditors: Amounts Falling Due In More Than One Year
31-Dec-20 31-Dec-19
£ £
Assemblies of God Property Trust Mortgage 11,359 15,737
11,359 15,737

LAS

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19/02/2021

Notes to the Accounts for the year ended 31st December 2020 (continued)

9. Staff Costs and Numbers

9. Staff Costs and Numbers
Gross Wages and Salaries
Employer's National Insurance Costs (incl above)
Pension Contributions (incl above)
2020
£
25,618
0
0
25,618
2019
£
25,511
0
0
25,511

The Charity had 1 employee during the financial year.

No employees received emoluments of over £50,000. (2019: None)

The Charity operates payroll under a PAYE scheme.

10. Trustees and Other Related Parties

David Fiddy received payments during this financial period. David Fiddy is a trustee. The total cost during the year was £25,618

11. Risk Assessment

The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The trustees have also examined other operational and business risks which they may face and confirm that they have established systems to mitigate the significant risks.

12. Reserves Policy

The trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial committements held. The trustees aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The trustees will endeavour not to set aside funds unnecessarily.

The trustees have decided that sufficient funds will be set aside to cover building running costs during the financial year.

13. Missions

The trustees have taken the policy that 10% of the general income will be allocated to Missions during the financial year.

LAS

7 of 7

19/02/2021

ROCK COMMUNITY CHURCH

NEW PARK STREET

DEVIZES

WILTSHIRE

SN10 1DY

Registered Charity: 1050624

STATEMENT OF ACCOUNT

AND

INDEPENDENT EXAMINATION REPORT FOR THE YEAR ENDED 31[ST] DECEMBER 2020

Luke Silver Accountancy & Taxation Services 1 Eastcote Road Tiffield Towcester Northamptonshire NN12 8AS

Mobile: 07710 456376

E-mail: luke-silver@puresilver.org.uk

Independent Examiner’s Report on the Accounts

Accruals Accounts

Report to the trustees/members of Rock Community Church

Registered Charity Number 1050624

On the accounts for the year ended 31[st] December 2020

Set out on the following pages

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity¹s 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; follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and

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 Commissioners. 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 seeking 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:

(1) which gives me reasonable cause to believe that in any material respect the requirements

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed L A Silver

Date: 15 February 2021

Luke Silver, HNC Business & Finance

Accountancy Practitioner

1 Eastcote Road, Tiffield, Towcester, Northamptonshire. NN12 8AS

Independent Examiners Report to the Trustees and Church Council

Introduction

Thank you for submitting the accounts for independent examination. They have been well maintained and the treasurer and others responsible are to be commended for their hard work.

Charity Law and Financial Regulations

The independent examination has been carried out in accordance with the Charities (Accounts and Reports) Regulations 1995 (Statutory Instruments No 2724) and the Accounting by Charities Statement of Recommended Practice (SORP).

Signing of Accounts

I shall be obliged if you will please forward a copy of the signature page for my records after the accounts have been signed by a representative appointed by the Trustees and Church Council. A spare copy is enclosed.

Conclusion

There are no other matters I feel need to be brought to your attention.

Please do not hesitate to contact me for further clarification or for further assistance.

Luke Silver

Date: 15 February 2021

ROCK COMMUNITY CHURCH

REPORT OF THE TRUSTEES AND CHURCH COUNCIL FOR THE YEAR ENDED 31[ST] DECEMBER 2020

ACTIVITIES REVIEW

The financial results are set out in the enclosed accounts.

The principal activity throughout the year under review was that of the advancement of the Christian faith and the extension of the Kingdom of God.

TRUSTEES AND CHURCH COUNCIL MEMBERS

The trustees and church council during the year were as follows:

David Samuel Fiddy

11 Dowse Road, Devizes, Wiltshire. SN10 3FN

Nicholas Rigby Herrod-Taylor

Crookwood Mill Farm, Stert, Devizes. SN10 3JA

Wendy Doreen Hodder

3A Castle Lane, Devizes, Wiltshire. SN10 1HJ

Caroline Reid

22 The Clock Inn Park, Lydeway, Devizes. SN10 3PP

STATEMENT

We certify that the books, vouchers and information produced to enable the independent examination of our accounts to be conducted contain a full and correct record of our financial transactions and activities to the best of our knowledge and belief.

SIGNED ON BEHALF OF THE TRUSTEES

Please print name: D S Fiddy Date: 17th March 2021

Rock Community Church

Statement of Financial Activities for the year ended 31st December 2020

Notes Unrestricted
Funds
2020
£
Resources Arising
Donations, Legacies and Similar
3a
42,886
Incoming Resources
Income from Activities for
3b
0
Generating Funds
Investment Income
3c
2
Other Incoming Resources
3d
16
Total Incoming Resources
42,904
Resources Used
Direct Charitable Expenditure
Grants Payable in Furtherance of
4a
967
the Charitable Objects
Costs of Activities in Furtherance
4b
25,986
of the Charitable Objects
Resources Expended on Managing
4c
724
and Administering the Charity
Total Resources Expended
27,677
Net Movement in Funds
15,227
Fund Balances b/fwd at 01.01.20
152,605
Transfers
29,849
Gains and Losses Building Valuation
0
Fund Balances c/fwd at 31.12.20
197,681
Restricted
Total
Total
Funds
2020
31.12.20
31.12.19
£
£
£
661
43,547
77,754
0
0
0
0
2
2
0
16
1,708
661
43,565
79,464
5,280
6,247
5,548
5,694
31,680
29,221
3,336
4,060
4,941
14,310
41,987
39,710
(13,649)
1,578
39,754
65,737
218,342
178,588
(29,849)
0
0
0
0
0
22,239
219,920
218,342

LAS

1 of 7

19/02/2021

Rock Community Church Rock Community Church
Balance Sheet Notes 2020 2019
£ £ £ £
Fixed Assets
Tangible Assets 2 180,141 180,188
180,141 180,188
Current Assets
Cash at Bank & In Hand 6 51,138 53,891
Creditors:amounts falling due within one year 7 0 0
Net Current Assets 51,138 53,891
Total Assetsless current liabilities 231,279 234,079
Creditors:amounts falling due in more than a 8 11,359 15,737
year
Net Assets 219,920 218,342
Capital and Reserves
Income Funds:
General Fund 197,681 152,605
Designated Funds 5 0 0
Restricted Funds 5 22,239 65,737
219,920 218,342

LAS

2 of 7

19/02/2021

Rock Community Church

Notes to the Accounts for the year ended 31st December 2020

1.Accounting Policies

(a) These accounts have been prepared on a accruals basis and include income which has been received or that is receivable at the year end.

(b) The recommendations of charities SORP have been followed in the preparation of these accounts.

2. Tangible Fixed Assets
Equipment
Cost
01-Jan-20
Revaluation
Cost at
31-Dec-20
Depreciation
01-Jan-20
Charge
Depreciation at
31-Dec-20
Net Book Value
31-Dec-20
Net Book Value
31-Dec-19
Church
General
Restricted
2019
Building
Equipment
Equipment
Total
£
£
£
£
180,000
25,184
5,360
210,544
0
0
0
180,000
25,184
5,360
210,544
0
25,048
5,308
30,356
0
34
13
47
0
25,082
5,321
30,403
180,000
102
39
180,141
180,000
136
52
180,188

The annual committements under non-cancelling operating leases and capital committements are as follows: 31st December 2020 : None 31st December 2019 : None

LAS

3 of 7

19/02/2021

Notes to the Accounts for the year ended 31st December 2020 (continued)

3. Incoming Resources
a) Donations, Legacies and Similar
Incoming Resources
Gifts and Donations
5
Gift Aid Donations
Gift Aid Tax Rebate
Visiting Ministers (Offerings)
b) Income from Activities for Generating
Funds
Fund Raising
c) Investment Income
Bank Interest
d) Other Incoming Resources
Other Income
Grants
Total Incoming Resources
Unrestricted
Funds
2020
£
35,724
4,355
2,807
0
42,886
0
0
2
2
16
0
16
42,904
Restricted
Total
Total
Funds
2020
31.12.20
31.12.19
£
£
£
661
36,385
68,532
0
4,355
5,902
0
2,807
3,320
0
0
0
661
43,547
77,754
0
0
0
0
0
0
0
2
2
0
2
2
0
16
1,708
0
0
0
0
16
1,708
661
43,565
79,464

LAS

4 of 7

19/02/2021

Notes to the Accounts for the year ended 31st December 2020 (continued)

4. Resources Expended
a) Grants Payable in Furtherance of the Charitable
Objects
Overseas Mission Support
Overseas Missions Projects
Appeals
UK & Local Evangelism
Visiting Missionaries
AoG Dues
Other
b) Costs of Activities in Furtherance of the
Charitable Objects
Salaries and Expenses
Visiting Ministries
Youth
Little Acorns
Lunch Club
Insurance
Structural Work / Maintenance
Equipment Costs
Other
c) Resources Expended on Managing and
Administering the Charity
Administration
Utilities
Mortgage Interest
Depreciation
Sundries
Professional Fees
Total Resources Expended
Unrestricted
Funds
2020
£
0
0
0
0
0
967
0
967
25,618
0
0
0
0
0
0
0
368
25,986
45
0
0
34
200
445
724
27,677
Restricted
Total
Total
Funds
2020
31.12.20
31.12.19
£
£
£
4,400
4,400
2,225
0
0
0
0
0
0
280
280
57
0
0
0
0
967
866
600
600
2,400
5,280
6,247
5,548
0
25,618
25,511
0
0
300
0
0
228
94
94
241
105
105
546
612
612
600
4,883
4,883
263
0
0
1,347
0
368
185
5,694
31,680
29,221
0
45
56
2,020
2,020
2,477
1,023
1,023
1,613
13
47
63
0
200
34
280
725
698
3,336
4,060
4,941
14,310
41,987
39,710

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Notes to the Accounts

for the year ended 31st December 2020 (continued)

5. Designated & Restricted Funds

5. Designated & Restricted Funds
Balance Income Transfer Expend Balance
01-Jan-20 31-Dec-20
£ £ £ £ £
Restricted Funds
Youth / Children 218 40 0 0 258
Little Acorns 272 98 0 94 276
Lunch Club 762 257 (250) 105 664
1,252 395 (250) 199 1,198
Restricted Funds
Missions 11,105 0 4,289 5,280 10,114
Building 15,689 266 8,366 13,394 10,927
26,794 266 12,655 18,674 21,041
6. Cash at Bank and in Hand
31-Dec-20 31-Dec-19
£ £
Current Account 44,134 46,888
Deposit Account 3,672 3,671
Property Trust Account 3,332 3,332
Cash in Hand 0 0
51,138 53,891
7. Creditors: Amounts Falling Due Within One Year
31-Dec-20 31-Dec-19
£ £
Tax and National Insurance 0 0
Independent Examiners Fees 0 0
0 0
8. Creditors: Amounts Falling Due In More Than One Year
31-Dec-20 31-Dec-19
£ £
Assemblies of God Property Trust Mortgage 11,359 15,737
11,359 15,737

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Notes to the Accounts for the year ended 31st December 2020 (continued)

9. Staff Costs and Numbers

9. Staff Costs and Numbers
Gross Wages and Salaries
Employer's National Insurance Costs (incl above)
Pension Contributions (incl above)
2020
£
25,618
0
0
25,618
2019
£
25,511
0
0
25,511

The Charity had 1 employee during the financial year.

No employees received emoluments of over £50,000. (2019: None)

The Charity operates payroll under a PAYE scheme.

10. Trustees and Other Related Parties

David Fiddy received payments during this financial period. David Fiddy is a trustee. The total cost during the year was £25,618

11. Risk Assessment

The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The trustees have also examined other operational and business risks which they may face and confirm that they have established systems to mitigate the significant risks.

12. Reserves Policy

The trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial committements held. The trustees aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The trustees will endeavour not to set aside funds unnecessarily.

The trustees have decided that sufficient funds will be set aside to cover building running costs during the financial year.

13. Missions

The trustees have taken the policy that 10% of the general income will be allocated to Missions during the financial year.

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