Annual Report and Financial Statements for the Year Ended 31 March 2021
New Life Church Crawley
Charity registration number: 1054438
Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham Chichester West Sussex PO18 8NF
NEW LIFE CHURCH CRAWLEY
Contents
| Reference and Administrative Details | 1 |
|---|---|
| Trustees' Report | 2 to 6 |
| Independent Examiner's Report | 7 |
| Statement of Financial Activities | 8 |
| Balance Sheet | 9 |
| Notes to the Financial Statements | 10 to 17 |
NEW LIFE CHURCH CRAWLEY
Reference and Administrative Details
Trustees Elizabeth Tapp Mark Whitley (resigned 25 October 2020) David Dickson Elizabeth Dickson Rachel Whitley (resigned 25 October 2020) Ian Tapp Principal Office The Glade Furnace green Crawley West Sussex RH10 6JL Charity Registration 1054438 Number Independent Examiner G W Schulz ACMA Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham Chichester West Sussex PO18 8NF Bankers HSBC 9 The Boulevard Crawley West Sussex RH12 1UT
Page 1
NEW LIFE CHURCH CRAWLEY
Trustees' Report
The Trustees present the annual report together with the financial statements of the charity for the year ended 31 March 2021.
Objectives and activities
Objects and aims
The objects of the charity are:
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To advance the Christian faith;
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To relieve sickness and financial hardship through the provision of funds, goods or services of any kind, including through the provision of counselling and support; - To advance education in such ways and such parts of the UK or the world as the church council may think fit.
Public benefit
The Trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Achievements and performance
Review of actvities
In writing this report the Trustees acknowledge the faithfulness of God and His practical provision for the continued development of the Church. This year saw many severe disruptions for New Life and hastened in changes during the Covid Pandemic. However, the Trustees celebrate the continued outworking of His vision and purposes for New Life Church Crawley.
Due to the Covid restrictions, regular Trustees meeting were held online and decisions communicated via email where necessary as allowed under Charity Commission guidelines. The Trustees also agreed that the building should be professionally cleaned by an outside company based in Haywardʼs Heath called A1 Carpet Cleaners. This provides a COVID secure environment for a period of 30 days and will allowed safe use of the building and continued regular cleaning. The continued cleaning of the church conformed to the guidance issued to churches in the UK and advice by the AOG HQ and was monitored by the Trustees.
Ministerial Support & Ministries
The relationship with the AOG was strengthened and renewed when was David accepted as a fully ordained minister within the AOG as well as being appointed to be part of the area team. This has allowed New Life to keep up its relationship and status as an AOG Church. Though limited to mainly online contact, key relationships with UK ministers such as David Thompson, Alistair Taylor, Christy Smith were maintained and had times of speaking into the leadership and life of the church.
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NEW LIFE CHURCH CRAWLEY
Trustees' Report
Due to the disruption it became apparent to the Trustees that we would need to make a significant investment into new equipment and technology to enable online ministry and resources to serve the local congregation and international ministries connected with New Life. This included the purchase of new computer equipment and training from professionals for key volunteers to manage online worship and discipleship resources and events. This also included a short term appointment of Becky Black to help with Communications and Social Media for around 20 hours per month.
The Trustees also agreed to draw up a formal Partnership Agreement with local charity Rivers LPC to serve those in need with food and support and effectively started the New Life Community Foundation under the banner of the church. This allowed us to successfully apply for community grants with the Sussex Community Foundation in partnership with Rivers who managed the day to operations of food distribution.
As well as the pastoral care role undertaken by Liz, the Trustees recognised the need for some further help in the church and community and began a formal partnership with UK based charity Kintsugi Hope who trained Jeredyne Stanley to run the mental health course which was offered to the local church and community. It is hoped this will continue to grow as we continue to engage with the community.
Missions continued to be a feature of life and leadership in New Life with renewed connections in India, Macedonia and Pakistan. Regular online training for youth, leaders and church workers in these countries was undertaken and one short trip to Pakistan took place before Covid lockdown measures were enforced.
Appointments and Resignations
Mark & Rachel Whitley informed the Trustees of their decision that they were stepping down as Trustees at New Life. Mark further confirmed that he was stepping down as an elder and planned as a family to leave the church in due course. Subsequent conversations and correspondence confirmed this is planned the end of October with the final Sunday being 25th October. The Trustees would like to place on record their sincere thanks and appreciation of the work of Mark and Rachel throughout the many years of service with New Life. There was be a formal prayer blessing and giving a gift to honour, bless and release them to the next season.
During the year we were also able to confirm appointments in some key areas of ministry:
Kerry Murray came on board as Children and Families co-ordinator and proved her worth in terms of her professional and pastoral skills in engaging with children and families in the church. This was initially in person but was curtailed as Covid restrictions were imposed. When possible, when regulations allowed, Kerry met with individuals and families but a strong online presence and communication strategy was employed to keep people connected.
Beverley Dickson appointed as Safeguarding co-ordinator based on her skills and professional experience in Social Work and though a deputy was yet to found the Trustees were happy that our connection with Thirty-One Eight was adequate covering.
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NEW LIFE CHURCH CRAWLEY
Trustees' Report
We were also pleased to appoint a Worship Leader, Amelia Singh during this time period. Amelia had proved to be very effective in leading congregational worship, dedicated in her approach and a proficient team builder working well with other band members and the leadership.
Discipleship
Despite the significant challenges, the church leadership worked hard to provide as many opportunities as possible for people to connect in Midweek groups online and in person when possible to provide teaching, relationships and resources for people to grow in their faith. One of these online resources included a Christian Media Company called Right Now Media. The elders agreed to make use of the offer of media and resources from an AOG nationally endorsed company at the cost of £20 per month. This will eventually be rolled out to the whole church for its use and may assist in small group training as well as midweek studies.
A major feature in the year was the launch of the Growing Leaders group where 14 people had been invited to receive monthly teaching and coaching by David and other ministers in order to develop the leadership potential of individuals. This proved to be an effective way to discover and develop the gifts of those who could then go on to serve in different ministries within New Life.
The Trustees agreed that Liz would be trained and then subsequently lead a course on Pastoral Care run by the Association of Christian Counsellors called Resourcing Pastoral Carers. A role description was drawn up for Liz as well as that of team members as the Trustees recognised the critical importance of pastoral care as part of the vision of the church to be a refuge for those who needed.
Finance
Ian and Liz insisted that there was a salary review after almost two years of David being employed for 2 days a week whilst working full time for the church. Neither David nor Beverley were involved in this discussion and Ian and Liz took advice from the AOG National salary recommendations and particularly from retired minister David Thompson who was a regular visitor to the church and familiar with its life and history. There was an Increase from Jan 2021 to David’s salary which was the equivalent of 4 working days per week. The Trustees subsequently discussed and agreed a pay rise for both Karen and Mechelle.
Missions giving was regularly discussed in support of various ministries we connected to. There were regular gifts to missions including India and Pakistan and fund-raising support from Mechelle Frost for Grace and Mercy charity in India. This included giving £1,000 around the Christmas period for the various projects and personnel we are partnership with in some way. It was decided we should give another gift to Madhava & Nirmala of £350 to help pay towards some of the costs of Nirmalaʼs medical treatment for her cancer.
Page 4
NEW LIFE CHURCH CRAWLEY
Trustees' Report
Building Work
David & Bev met on 2nd November 2020 and discussed the work needed done around church grounds. It was decided to give the work to Transforming Properties which is Ianʼs company. This was decided because of speed of turn around, competitive pricing in the past and the ability to project manage with other contractors. Due to a potential conflict of interest, neither Ian nor Liz was involved in this discussion.
The Trustees decided on further building work being necessary and various quotes were obtained for the replacement of doors and windows and also to meet current fire regulations and accessibility needs. Jeff Pollock (Crawley Double Glazing) was to begin work as soon as possible. We were also able to purchase additional outside storage through help from a grant from The Sussex Community Foundation.
Headstone for Vera Clifford
In order to honour the memory and legacy of the late Vera Clifford the Trustees agreed to purchase a headstone for her grave and quotes were obtained with the company Jordan and Sullivan being awarded the work.
Financial review
Income for the year amounted to £62,776 (2020 - £88,487) and expenditure £110,306 (2020 - £72,073), resulting in a deficit of £47,530 (2020 - surplus £16,414). Total funds carried forward amount to £519,519 (2020 - £567,049) of which £508,452 (2020 - £557,299) are unrestricted.
Going concern
After making appropriate enquiries, theTrustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements.
Structure, governance and management
Nature of governing document
New Life Church Crawley is a registered charity, number 1054438, and is constituted under a Trust deed.
Recruitment and appointment of Trustees
The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.
Risk Management
The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.
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NEW LIFE CHURCH CRAWLEY
Trustees' Report
Statement of Trustees' Responsibilities
The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The Trustees 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 annual report was approved by the Trustees of the charity on 26 August 2021 and signed on its behalf by:
......................................... David Dickson Trustee
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NEW LIFE CHURCH CRAWLEY
Independent Examiner's Report to the Trustees of New Life Church Crawley
I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 March 2021 which are set out on pages 8 to 17.
Respective responsibilities of Trustees and examiner
As the charity’s Trustees of New Life Church Crawley you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the New Life Church Crawley's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of New Life Church Crawley as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
...................................... G W Schulz ACMA
Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham Chichester West Sussex PO18 8NF
26 August 2021
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NEW LIFE CHURCH CRAWLEY
Statement of Financial Activities for the Year Ended 31 March 2021
| Note Unrestricted funds £ Income and Endowments from: Donations and legacies 2 50,585 Investment income 3 - Total income 50,585 Expenditure on: Charitable activities 4 99,432 Total expenditure 99,432 Net (expenditure)/income (48,847) Net movement in funds (48,847) Reconciliation of funds Total funds brought forward 557,299 Total funds carried forward 12 508,452 |
Restricted funds £ 12,185 6 12,191 10,874 10,874 1,317 1,317 9,750 11,067 |
Total 2021 £ 62,770 6 62,776 110,306 110,306 (47,530) (47,530) 567,049 519,519 |
Total 2020 £ 88,342 145 |
|---|---|---|---|
| 88,487 | |||
| 72,073 | |||
| 72,073 | |||
| 16,414 | |||
| 16,414 550,635 |
|||
| 567,049 |
The notes on pages 10 to 17 form an integral part of these financial statements. Page 8
NEW LIFE CHURCH CRAWLEY
Balance Sheet as at 31 March 2021
| Note Fixed assets Tangible assets 8 Current assets Debtors 9 Cash at bank and in hand Creditors: Amounts falling due within one year 10 Net current assets Net assets Funds of the charity: Restricted income funds Restricted funds Unrestricted income funds Unrestricted funds Total funds 12 |
2021 £ 416,515 7,998 96,339 104,337 (1,333) 103,004 519,519 11,067 508,452 519,519 |
2020 £ 425,940 8,160 133,655 |
|---|---|---|
| 141,815 (706) |
||
| 141,109 | ||
| 567,049 | ||
| 9,750 557,299 |
||
| 567,049 |
The financial statements on pages 8 to 17 were approved by the Trustees, and authorised for issue on 26 August 2021 and signed on their behalf by:
......................................... David Dickson Trustee
The notes on pages 10 to 17 form an integral part of these financial statements. Page 9
NEW LIFE CHURCH CRAWLEY
Notes to the Financial Statements for the Year Ended 31 March 2021
1 Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
Basis of preparation
New Life Church Crawley meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
Going concern
The Trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
Income and endowments
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
Donations and legacies
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
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NEW LIFE CHURCH CRAWLEY
Notes to the Financial Statements for the Year Ended 31 March 2021
Grant provisions
Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.
Tangible fixed assets
Individual fixed assets costing £500 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
| Asset class | Depreciation method and rate |
|---|---|
| Land and buildings | 2% on cost |
| Furniture and fittings | 25% on cost |
| Equipment | 25% on cost |
Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Liabilities
Liabilities are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Liabilities are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
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NEW LIFE CHURCH CRAWLEY
Notes to the Financial Statements for the Year Ended 31 March 2021
Fund structure
Unrestricted income funds are general funds that are available for use at the Trustees's discretion in furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
Pensions and other post retirement obligations
The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
2 Income from donations and legacies
| Unrestricted funds General £ Donations and legacies; Donations 42,475 Legacies - Gift aid reclaimed 8,110 50,585 3 Investment income Interest receivable and similar income; Interest receivable on bank deposits |
Restricted funds £ 12,185 - - 12,185 Restricted funds £ 6 |
Total 2021 £ 54,660 - 8,110 62,770 Total 2021 £ 6 |
Total 2020 £ 45,458 33,246 9,638 |
|---|---|---|---|
| 88,342 | |||
| Total 2020 £ 145 |
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NEW LIFE CHURCH CRAWLEY
Notes to the Financial Statements for the Year Ended 31 March 2021
4 Expenditure on charitable activities
| Note Evangelism/Training Ministry costs Sunday School Premises expenses Advertising and publicity Equipment Printing, postage and stationery General administrative expenses Subscriptions Hospitality Travel costs Legal and professional fees Bank charges Sundries Independent examination Depreciation Grant funding of activities 5 Staff costs 7 |
Unrestricted funds General £ 7,439 2,395 105 30,590 296 1,930 683 853 2,477 970 1,079 515 56 81 780 14,432 4,522 30,229 99,432 |
Restricted funds £ - - - - - - - - - - - - - - - - 10,874 - 10,874 |
Total 2021 £ 7,439 2,395 105 30,590 296 1,930 683 853 2,477 970 1,079 515 56 81 780 14,432 15,396 30,229 110,306 |
Total 2020 £ 12,529 4,590 1,105 10,601 718 720 583 303 1,679 343 121 185 5 46 600 13,180 2,581 22,184 |
|---|---|---|---|---|
| 72,073 |
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NEW LIFE CHURCH CRAWLEY
Notes to the Financial Statements for the Year Ended 31 March 2021
5 Grant-making
Analysis of grants
| Mission donations | Grants to institutions 2021 £ 2020 £ 15,396 6,430 |
|---|---|
6 Trustees remuneration and expenses
During the year, one Trustee received remuneration in his role as pastor of the church amounting to £18,241 (2020 - £15,000) and benefits in kind in the form of pension contributions amounting to £360 (2020 - £199).
During the year, one Trustee received reimbursement of expenses incurred on behalf of the charity amounting to £338 (2020 - £59).
During the year, the business owned by a Trustee supplied materials and property maintenance work amounting to £7,237 (2020 - £NIL).
7 Staff costs
The aggregate payroll costs were as follows:
| Staff costs during the year were: Wages and salaries Social security costs Pension costs |
2021 £ 29,869 - 360 30,229 |
2020 £ 21,106 879 199 |
|---|---|---|
| 22,184 |
The monthly average number of persons (including senior management team) employed by the charity during the year expressed as full time equivalents was as follows:
| 2021 | 2020 | |||
|---|---|---|---|---|
| No | No | |||
| Staff | 2 | 2 |
No employee received emoluments of more than £60,000 during the year
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NEW LIFE CHURCH CRAWLEY
Notes to the Financial Statements for the Year Ended 31 March 2021
8 Tangible fixed assets
| 8 Tangible fixed assets | |||||
|---|---|---|---|---|---|
| Land and buildings £ Furniture and fixtures £ Cost At 1 April 2020 420,000 17,989 Additions - 389 At 31 March 2021 420,000 18,378 Depreciation At 1 April 2020 8,400 4,497 Charge for the year 8,400 4,595 At 31 March 2021 16,800 9,092 Net book value At 31 March 2021 403,200 9,286 At 31 March 2020 411,600 13,492 9 Debtors Accrued income 10 Creditors: amounts falling due within one year Trade creditors Other taxation and social security Other creditors Accruals |
Furniture and fixtures £ 17,989 389 |
Equipment £ 1,131 4,618 |
Total £ 439,120 5,007 444,127 13,180 14,432 27,612 416,515 425,940 2020 £ 8,160 |
||
| 18,378 | 5,749 | ||||
| 4,497 4,595 |
283 1,437 |
||||
| 9,092 | 1,720 | ||||
| 9,286 | 4,029 | ||||
| 13,492 | 848 | ||||
| 2021 £ 7,998 2021 £ 127 471 135 600 1,333 |
|||||
| 2020 £ 47 - 59 600 |
|||||
| 706 |
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NEW LIFE CHURCH CRAWLEY
Notes to the Financial Statements for the Year Ended 31 March 2021
11 Pension and other schemes
Defined contribution pension scheme
The charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the charity to the scheme and amounted to £360 (2020 - £199).
Contributions totalling £135 (2020 - £59) were payable to the scheme at the end of the year and are included in creditors.
12 Funds
| Unrestricted funds General General Funds Restricted funds Building fund Mission fund Total funds Unrestricted funds General General Funds Restricted funds Building fund Mission fund Total funds |
Balance at 1 April 2020 £ 557,299 6,008 3,742 9,750 567,049 Balance at 1 April 2019 £ 545,708 4,927 - 4,927 550,635 |
Incoming resources £ 50,585 - 12,191 12,191 62,776 Incoming resources £ 81,382 1,081 6,024 7,105 88,487 |
Resources expended £ (99,432) - (10,874) (10,874) (110,306) Resources expended £ (69,791) - (2,282) (2,282) (72,073) |
Balance at 31 March 2021 £ 508,452 6,008 5,059 |
|---|---|---|---|---|
| 11,067 | ||||
| 519,519 | ||||
| Balance at 31 March 2020 £ 557,299 6,008 3,742 |
||||
| 9,750 | ||||
| 567,049 |
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NEW LIFE CHURCH CRAWLEY
Notes to the Financial Statements for the Year Ended 31 March 2021
13 Analysis of net assets between funds
| Tangible fixed assets Current assets Current liabilities Total net assets Tangible fixed assets Current assets Current liabilities Total net assets |
Unrestricted funds General £ 416,515 93,432 (1,332) 508,615 Unrestricted funds General £ 425,940 132,065 (706) 557,299 |
Restricted funds £ - 11,067 - 11,067 Restricted funds £ - 9,750 - 9,750 |
Total funds at 31 March 2021 £ 416,515 104,499 (1,332) |
|---|---|---|---|
| 519,682 | |||
| Total funds at 31 March 2020 £ 425,940 141,815 (706) |
|||
| 567,049 |
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