## **CALIFORNIA CHRISTIAN CENTRE** ## **178 STONEHOUSE LANE** ## **CALIFORNIA** ## **BARTLEY GREEN** ## **BIRMINGHAM** **B32 3AH** **Registered Charity No 1052789** ## **STATEMENT OF ACCOUNT** # **AND** **INDEPENDENT EXAMINATION REPORT FOR THE YEAR ENDED 31 DECEMBER 2021** **Luke Silver Accountancy & Taxation Services 12 Oliver Street Pontypridd Mid Glamorgan CF37 2RD** **Mobile: 07710 456376** **E-mail: luke-silver@puresilver.org.uk** **INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS** ## **Receipts and Payments Accounts** ## **Report to the trustees/members of California Christian Centre** ## **Registered Charity number 1052789** ## **On the accounts for the year ended 31 December 2021** ## **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 charity’s trustees consider that an audit is not required for this year (under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to: - Examine the accounts (under section 145 of the 2022 Act; - To follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act; and - 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 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 - to keep accounting records in accordance with section130 of the 2011 Act; and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met: or - (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: 28 July 2022** Luke Silver HNC Business & Finance Accountancy Practitioner - 12 Oliver Street, Pontypridd, Mid Glamorgan. CF37 2RD ## **CALIFORNIA CHRISTIAN CENTRE** ## **Report of the Trustees and the Church Council** ## **For the year ended 31[st] December 2021** ## **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. ## **CHURCH COUNCIL** The trustees and members of the Church Council during the year were as follows: **J H Shepherd,** 38 Broadhidley Drive, Birmingham. B32 3QN **R W Nock,** 22, Bartley Crescent, Birmingham, B31 1UU. **B A Johnson,** 260 Jiggins Lane, Bartley Green, Birmingham. B32 3HJ **M E Shepherd,** 38 Broadhidley Drive, Birmingham. B32 3QN **H L Nock,** 22, Bartley Crescent, Birmingham, B31 1UU. **J H Price,** 51 Redhall Road, Lower Gornal, Dudley. DY3 2NN **D Yarnall,** 101 Redstone Close, Redditch. B98 9AF ## **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 AND CHURCH COUNCIL** Please print name: ________________________________ Date _____________ **INDEPENDENT EXAMINER’S REPORT TO THE CHURCH COUNCIL** ## **INTRODUCTION** Thank you for submitting the accounts for independent examination. ## **1. 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) ## **2. 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. ## **3. CONCLUSION** There are no other matters I feel need to be brought to your attention. Please do not hesitate to contact me for clarification of for further assistance. ## **Luke A Silver** ## **28 July 2022** ## **California Christian Centre - 1052790** ## **Statement of Financial Activities** ## **For the period from 01 January 2021 to 31 December 2021** ||**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Prior year**| |---|---|---|---|---|---| ||**funds**|**funds**|**funds**|**funds**|**total funds**| |**_Receipts_**|||||| |Planned giving|37,882.97|—|—|37,882.97|43,627.05| |Collections and other giving|5.00|—|—|5.00|1,643.61| |Other voluntary receipts|—|—|—|—|4,110.92| |Gift Aid recovered|27.03|—|—|27.03|8,865.51| |Other receipts|70.00|—|—|70.00|26.21| |Activities for generating funds|—|—|—|—|—| |Investment Income|—|—|—|—|—| |Receipts from church activities|—|—|—|—|—| |**Total receipts**|**37,985.00**|**—**|**—**|**37,985.00**|**58,273.30**| |**_Payments_**|||||| |Cost of generating funds|1,352.26|—|—|1,352.26|663.79| |Missionary and Charitable Giving|360.00|—|—|360.00|409.22| |Parish Share|—|—|—|—|—| |Clergy and Staffing costs|29,211.11|—|—|29,211.11|29,075.89| |Church Running Expenses|8,402.64|167.11|—|8,569.75|6,647.97| |Hall Running Costs|—|—|—|—|—| |Church Repairs & Maintenance|6,793.60|—|—|6,793.60|2,376.00| |Hall Repairs & Maintenance|39.18|—|—|39.18|—| |New Building work|—|—|—|—|—| |Governance Costs|289.00|—|—|289.00|274.00| |**Total payments**|**46,447.79**|**167.11**|**—**|**46,614.90**|**39,446.87**| |**Net incoming / outgoing resources before transfer**|**(8,462.79)**|**(167.11)**|**—**|**(8,629.90)**|**18,826.43**| ||||||| |**_Transfers_**|||||| |Gross transfers between funds - in|—|—|—|—|300.00| |Gross transfers between funds - out|—|—|—|—|(300.00)| |**Net incoming / outgoing before other gains / losses**|**(8,462.79)**|**(167.11)**|**—**|**(8,629.90)**|**18,826.43**| |**_Other recognised gains / losses_**|||||| |Gains / losses on investment assets|—|—|—|—|—| |Gains on revaluation, fixed assets, charity's own use|—|—|—|—|—| |**Net movement in funds**|**(8,462.79)**|**(167.11)**|**—**|**(8,629.90)**|**18,826.43**| |**_Reconciliation of funds_**|||||| |**Total funds brought forward**|**30,931.53**|**1,198.56**|**—**|**32,130.09**|**13,303.66**| |**Total funds carried forward**|**22,468.74**|**1,031.45**|**—**|**23,500.19**|**32,130.09**| 29 June 2022 Page 1 **California Christian Centre - 1052790** ## **Balance Sheet detailed** |||**31/12/2021**
**31/12/2020**
**As at**
**As at**| |---|---|---| |**Current assets**
—
6501: Bank current account - Barclays
—
24,234.25
6502: Bank current account - HSBC
32,038.27
—
6505: Bank deposit account
—
115.94
6590: Cash in hand
91.82
**24,350.19**
**Total Current assets**
**32,130.09**
**Liabilities**
850.00
6699: Agency collections
—
**850.00**
**Total Liabilities**
**—**
**23,500.19**
**Net Asset surplus (deficit)**
**32,130.09**
**Reserves**
(8,629.90)
Excess / (deficit) to date
—
32,130.09
Z01: Starting balances
32,130.09
**23,500.19**
**Total Reserves**
**32,130.09**
22,468.74
Unrestricted
30,931.53
—
Designated
—
1,031.45
Restricted
1,198.56
—
Endowment
—
**Represented by Funds**
**23,500.19**
**32,130.09**
**Total**||| |||| |||| 29 June 2022 Page 1