CHRISTIAN COMMUNITY CHURCH (soLrfH KENT) Accounts- 31st December 2020
CHRISTIAN COMMUNITY CHURCH (SOUTH KENT)
(A company limited by guarantee and not having a share capital)
Charity number: 1059669 Company number: 3269700
Accounts – 31st December 2020
INDEX
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1-6. Report of the Trustees and General Information 7. Independent Examiner’s Report to the Trustees
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Statement of Financial Activities
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Balance Sheet
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10-18. Notes to the Accounts
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Income and Expenditure Account
Registered in England and Wales No: 3269700
CHRISTIAN COMMUNITY CHURCH (SOUTH KENT)
REPORT OF THE TRUSTEES
for the year ended 31st December 2020
The Trustees are pleased to present their annual report and financial statements of the charitable company for the year ended 31st December 2020 which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes.
The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and 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 the Republic of Ireland (FRS 102) (effective 1st January 2015).
Reference and Administration Details
The charity’s name is Christian Community Church (South Kent) and also operates under the name of South Kent Community Church.
Charity Registration Number: 1059669 Company Number: 3269700 Registered Office and Principal Address: The Cornerstone Centre Castle Hill Avenue Folkestone Kent, CT20 2QR Company Secretary: Mrs J Rawlings
Directors and Trustees
The Trustees of the charitable company (the charity) are its Directors for the purposes of charity law. The Directors and officers who served during the year and since the year end were as follows:
Mr T Burgess (Chair Buildings Sub Committee) Mr A Earl Mr S Griffiths (Chair Finance Sub Committee) Mr S Hunnibal Mr R Jones (Chair of Trustees) Mr M Lamb Mr V Oliver Mrs J Rawlings (Trust Secretary)
Objectives and Activities
The main objects of the charity are
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a) To promote the Christian faith within the United Kingdom and overseas;
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b) To relieve the aged, the poor, the needy, the sick and those generally existing in conditions of hardship and distress;
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c) To advance education;
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d) To promote other charitable objects as decided by the directors from time to time.
In planning the activities of the charitable company the directors have considered the Charity Commission’s guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion.
The main activity of the charity is the operation of a church in the South Kent area.
CHRISTIAN COMMUNITY CHURCH (SOUTH KENT)
REPORT OF THE TRUSTEES
for the year ended 31st December 2020 ( Continued)
Achievements and Performance
The trustees, are also directors of the charity and the terms are used interchangeably in this Report.
A Structure and Organisation
South Kent Community Church is a charity with a congregation of approximately 280 people (includes U18s) spread across the area of Folkestone, Hythe and surrounding villages. A board of trustees exists (8 members) who have oversight of the legal and administration of the charity and a leadership team (10 members) who are tasked with the spiritual leadership of the church. The two groups work closely together.
The Cornerstone Centre, Castle Hill Avenue, Folkestone, CT20 2QR is the home of South Kent Community Church and is used for Sunday gatherings (adults, youth & children), an office base, community projects and private lettings.
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1 Buildings
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1.1 At the beginning of 2020, a renovation project of the back hall at The Cornerstone Centre was completed. This space will be a huge asset for day to day activities of the charity and also for use by the wider community. Sadly, due to Covid-19 and lockdown restrictions the hall remained unused for most of the year. However, the Trustees look forward to resuming activities as soon as government guidelines permit them to do so.
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1.2 LED lighting and additional emergency lighting was installed in the main auditorium of The Cornerstone Centre during 2020. All works were carried out in keeping with Covid-19 safety measures.
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1.3 Following storms in February 2020 the clock tower suffered minor damage and subsequently received an interim fix. However, the Trustees are mindful that further repair will be necessary in the future and therefore appointed an architect to carry out a full inspection, results of which are pending.
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1.4 Following an application to the Home Office for the Places of Worship Protective Security Funding Scheme, the Trustees were pleased to be awarded an 80% grant to install a CCTV system and panic alarm at The Cornerstone Centre. Despite receiving the award in March 2020, Covid-19 meant works were delayed until September 2020.
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1.5 The Trustees also continued to be watchfully aware of their other property (11 Twiss Avenue, Hythe).
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1.6 The Trustees approved a sum of £100,000 (held in the SIBA account) from the proceeds of the sale of the building known as Millfield in 2018 to be paid onto the mortgage held with NatWest bank. In addition, it was agreed for monthly payments on the mortgage to continue at the existing level in order to decrease the overall term, rather than lower monthly payments.
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2 Grant-Applications
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2.1 Other than the Home Office grant mentioned above there were no further grant applications made during 2020.
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3 Employment
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3.1 The charity employs 9 members of staff (3 full-time and 6 part-time) who continue to pursue the vision of South Kent Community Church with commitment and integrity. Roles include pastoral care, administration/finance, caretaking, youth & children and Christians Against Poverty debt manager.
CHRISTIAN COMMUNITY CHURCH (SOUTH KENT)
REPORT OF THE TRUSTEES
for the year ended 31st December 2020 ( Continued)
Achievements and Performance (continued)
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3 Employment (continued)
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3.2 The Trustees continue to delegate day-to-day management and decision making to the operational team members (James Coombs, Phil Haines & Joyce Rawlings).
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3.3 The Trustees were keen to keep the principle of an annual increase that matched CPI and as there were no affordability constraints an increase of 2% was approved for all employees.
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3.4 The trustees continue to be satisfied with the auto-enrolment pension scheme with People’s Pension and made the relevant employer contributions during 2020.
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4 Risk Management/Policies
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4.1 The Trustees continue to recognise the importance of assessing and managing risk associated with the charity’s objectives and as such, have overall responsibility for the risk assessment policy. However, the Operations team implement and maintain relevant systems consistent within the policy on behalf of the Trust. In addition, the Safeguarding Policy is reviewed and updated annually.
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4.2 Throughout the year the Trustees conducted reviews of the charity’s operations in order to identify areas of risk and to initiate planning to mitigate these risks. As part of this, the Trustees receive income/expenditure reports on a monthly basis so that any financial risk can be identified early and appropriate action taken.
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4.3 Although the Trustees had hoped to instigate appropriate training in respect of basic fire and emergency evacuation procedures and fire warden training, the impact of Covid-19 meant this was not possible. New plans for training will be put in place as soon as restrictions are eased.
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4.4 During 2020 the Trustees began to look more formally at identifying specific roles & responsibilities across the Trust. This work continues to be in progress. It is also to be noted that work done towards applying for a revision of the Trust’s Constitution continues to be set aside with a view to completing in 2021.
5 Covid-19 Response
- 5.1 Throughout this report, mention is given to the activities up to March 2020 and the unprecedented impact of the outbreak of Covid-19 beyond this date. As an organisation we have remained adaptable and the Trustees are grateful to the Operations Team for their ability to cope with the many unexpected challenges, particularly with regards to live-streaming Sunday services from homes which James Coombs and Phil Haines facilitated along with their families. The wonders of modern technology enabled us to adapt how we met as a church community through the use of Facebook and Zoom not just on a Sunday but also for Bible studies, prayer meetings, Alpha courses, youth and kids activities which helped maintain regular connection across the church family. Using Facebook for Sunday services also meant some who wouldn’t usually join us at our in person services (due to distance or new to exploring faith) were able to do so which has been really positive and something we will look to continue in some way when services in person resume. In order to assist digital services and with a view to continuing, the Trustees approved a small investment in video equipment.
In addition to on-line provision, we started to introduce a restricted number/ticketed evening service in October which was in person and followed the Government’s Places of Worship guidelines, however, due to a second lockdown these did not continue.
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5.2 Recognising the importance of continuing to connect as a church family whilst unable to meet in person, particular care was given to introduce more regular contact/news via e-mail (and by post to the few not on e-mail), by facilitating a ‘virtual coffee and chat’ connection using Zoom on a Sunday morning after the Facebook service and general encouragement to the church family to remain in contact through ‘telephone hospitality’. In addition, Quiz Nights (enabling invitation to those outside the immediate church family) were held across the year using Zoom and received well.
CHRISTIAN COMMUNITY CHURCH (SOUTH KENT)
REPORT OF THE TRUSTEES for the year ended 31st December 2020 ( Continued)
Achievements and Performance (continued)
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5 Covid-19 Response (continued)
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5.3 A number of SKCC’s community projects (listed under charitable objectives below) had to stop due to the pandemic as they were face to face services. However, CAP (Christians Against Poverty) and Options were able to adapt their services to provide on-line support as required. Millfield Drop In became a drop off service where food bags were delivered to those known to be street homeless (using temporary local B&B accommodation) identified by the council. Similarly, we were able to support the Folkestone Churches Winter Shelter Project. Barney Ridgwell (children & youth worker) adapted the school assemblies programme by providing home produced videos rather than visiting in person. These were shared among all the local schools we have connection and were greatly appreciated. Having recently started ‘Safe Place’ (mental health coffee morning) it was with considerable disappointment that this much needed service had to be put on hold. The Mill (youth club) stopped meeting in March, but was able to resume activities briefly in October in line with National Youth Agency guidelines before a second lockdown saw its closure again.
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5.4 Whilst some of SKCC’s community projects were put on hold, members of the church family responded positively to the call to volunteer for local community hubs, supporting those who were vulnerable during the pandemic.
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5.5 Trustees continued to monitor finances closely during the year, but despite the pandemic, the charity has been able to maintain a stable financial position. In part, due to the closure of The Cornerstone Centre and all activities run out of this building which meant expenditure was minimised but more so, to the voluntary donations from church members which remained at pre Covid-19 levels throughout the year.
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5.6 Following the national lockdown in March, the church office closed and all employees worked from home until August, followed by a short return in September before closing again in November! Regular Zoom meetings took place with staff throughout lockdown to maintain connection, support mental health and wellbeing, and reinforce health and safety standards.
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5.7 Whilst Trustees considered the Government’s furlough scheme and the guidelines set out, the nature of specific individual employee roles meant that each was important in the continuation of the various services required for the day to day running of the church, and as such, decided not to claim.
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5.8 Additional pastoral support was also offered to those most vulnerable within the church family by providing friendly phone calls to keep in regular contact offering practical, emotional and spiritual support as required.
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5.9 In previous years as part of International ministry an annual team visit is made to Romania in support of the charitable connections and churches SKCC has made over a number of years. However, due to Covid19 this was unable to take place in 2020 due to restrictions on international travel.
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5.10 The impact of Covid-19 on the operations of the charity is difficult to measure, however, the charity has shown it is able to cope/adapt with significant change and continues to be a going concern.
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B Charity objectives and activities during 2020
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When initially planning their activities for the year, the Trustees had again been mindful of the spirit and letter of the Charity Commissioners’ guidance on public benefit, remaining aware of the specific guidance related to charities which exist for the advancement of religion.
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Much of the direct outworking of the vision continued to take place in south-east Kent, focusing on large and small settlements within that area. South Kent Community Church (SKCC), which receives apostolic input through Salt and Light Ministries, continues to work in regional association with sister churches on an informal basis.
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The Trustees gratefully acknowledge the huge number of volunteers who contribute their time, energy and skills to enable the charity to provide a variety of activities and community projects. Trustees also noted the adaptability of volunteers in their response to providing support through digital services.
CHRISTIAN COMMUNITY CHURCH (SOUTH KENT)
REPORT OF THE TRUSTEES
for the year ended 31st December 2020 ( Continued)
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B Charity objectives and activities during 2020 (continued)
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3.1 The trustees continued to pursue their constitutional duties in respect of investing in Christian workers, outreach, and wide-ranging youth and children’s work.
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3.2 At the start of 2020, the Trustees maintained community involvement through projects, such as Options (pregnancy crisis counselling), Little Treasures (parent and toddler group), Coffee Mornings at Irene Astor Court and The Gate, Win Pine House (supporting older people), and Millfield Drop In (soup kitchen), The Mill (youth club), Seabrook Club (after school club) and the Schools’ Assemblies project. In addition, an after school club began at Christchurch school and a new initiative called Safe Place was set up, a community group for those struggling with mental health. However, due to Covid-19 the majority of the activities listed above had to cease including the much anticipated youth/children’s annual camp with Urban Saints.
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3.3 The Trustees continued to assign around 10% of income to needs beyond the direct running of the charity including ongoing connections overseas in Romania, Rwanda, Mozambique, Burkina Faso and Amor Europe. In addition, support was given to UK initiatives, such as the Folkestone Rainbow Centre, The Kings School of Theology in Oxford, Salt & Light Ministries, Mission Aviation Fellowship, Scripture Union and the work of the Folkestone Churches Winter Shelter Project.
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3.4 The Trustees also continued to fully fund the local work of Christians Against Poverty (CAP) Folkestone under the management of Angela Burnett. CAP is a ‘face to face’ service which meant Covid-19 had a particular impact on the work. However, Angela was able to maintain support with clients through virtual appointments enabling the vital debt work to continue.
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3.5 At the start of 2020 the leadership team of South Kent Community Church facilitated Sunday church meetings for adults and a Sunday school programme for children/youth, as well as mid-week activities such as Connect Groups, Impact Groups and youth cells thus continuing to develop the spiritual life of the church. However, all in person services/groups stopped in March 2020 in response to the UK going into lockdown due to Covid-19. From 22[nd] March, Sunday services were broadcast from homes onto Facebook and all other groups/services used Zoom to maintain connection. This continued for the remainder of the year. An Alpha course was also run via Zoom which meant connection/invitation could be made with those beyond the local community.
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C Bankers
National Westminster Bank plc, Europa House, 49 Sandgate Road, Folkestone, Kent CT20 1RU.
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D Reporting Accountants
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A J Carter & Co, Chartered Accountants, 22b High Street, Witney, Oxon, OX28 6RB.
Financial Review
The total income for the year was £330,517 and total expenditure on charitable activities amounted to £343,991. This left a surplus for the year of £12,992 on unrestricted funds and a deficit of £26,466 on restricted funds. The balance on unrestricted funds at the year end was £475,819 and restricted funds £18,924.
The main source of income during the year was donations.
Reserves Policy
A longstanding element of financial management within the charity has been the establishment of a principle on which to base the holding of reserves and ongoing monitoring thereof. A balance is sought between the taking of considered risk and the prudent maintenance of funds. Chief amongst a number of obvious principles is to maintain the ability to pay employee salaries for a sufficient period, following any severe cessation of cash-flow. The trustees aim to hold reserves sufficient to pay salaries and meet all essential bills for three months, if circumstances should so demand. In extreme emergency, the trustees also have in mind that they own properties which could be sold/mortgaged.
CHRISTIAN COMMUNITY CHURCH (SOUTH KENT)
REPORT OF THE TRUSTEES
for the year ended 31st December 2020 ( Continued)
Governing Document
Christian Community Church (South Kent) is a company limited by guarantee governed by its Memorandum and Articles of Association dated 1st October 1996. It is registered as a charity with the Charity Commission. Members of the charitable company guarantee to contribute amounts not exceeding £1 to the assets of the charitable company in the event of winding up.
Mandatory meetings of the trustees were held throughout the year, reviewing the charity’s activities and evaluation of its performance, supported by the regular additional work of the trustees’ finance and buildings’ sub-committees.
Structure, Governance and Management
Appointment of Trustees
The directors keep the composition of the board under review and will seek to appoint additional members with appropriate skills and expertise should the need arise. Interested parties are given details of the background of the charitable company in order to make them aware of current activities.
James Coombs and Phil Haines (the two main leaders of the church) receive open invitation to attend Trust meetings. Mutual awareness and shared vision is beneficial to all whilst voting rights remain solely with trustees, who are free (should they wish at any time) to ask the two leaders to withdraw, allowing trustees to discuss an item in private.
To be appointed a trustee they must be over 18, recommended by other trustees and a member of the charity.
According to the Charity’s Instrument and Articles of government, the board of directors is sovereignly responsible for appointing new directors. By custom, non-binding advice is sought from the appointed church leadership. There are regulations concerning the maintaining of a majority of directors who draw no income from the charity of any kind and the number of directors may not fall below three. No trustees received any remuneration from the charity in their role as trustee.
This Report was approved by the Board on 30th June 2021
R A Jones
Signed on its behalf by: …………………………… Director and Trustee
Folkestone, Kent
CHRISTIAN COMMUNITY CHURCH (SOUTH KENT)
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES
I report to the trustees on my examination of the accounts of Christian Community Church (South Kent) (the charitable company) for the year ended 31st December 2020.
Responsibilities and Basis of Report
As the charity’s trustees (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).
Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent Examiner’s Statement
Since the charitable company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the charitable company as required by section 386 of the 2006 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 of section 396 of the 2006 Act 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; or
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the accounts have not been prepared in accordance with methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
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.
A P Williams FCCA A J Carter & Co Chartered Accountants
22b High Street Witney Oxon OX28 6RB
26th July 2021
CHRISTIAN COMMUNITY CHURCH (SOUTH KENT)
STATEMENT OF FINANCIAL ACTIVITIES
(including an income and expenditure account)
for the year ended 31st December 2020
| Note Income from: Donations and grants 3 Investments 4 Other trading activities - Rental income Other income - Sundry income Total incoming resources Expenditure on: Charitable activities 5 Total expenditure Net income/(expenditure) and net movement in funds for the year Transfer between funds Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted Restricted Total Funds Funds Funds 2020 £ £ £ 279,770 49,579 329,349 169 - 169 999 - 999 - - - 280,938 49,579 330,517 308,572 35,419 343,991 308,572 35,419 343,991 (27,634) 14,160 (13,474) 40,626 (40,626) - 12,992 (26,466) (13,474) 462,827 45,390 508,217 £475,819 £18,924 £494,743 |
Total Funds 2019 £ 323,277 451 895 201 |
|---|---|---|
| 324,824 | ||
| 406,082 | ||
| 406,082 | ||
| (81,258) - |
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| (81,258) 589,475 |
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| £508,217 |
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derives from continuing activities.
The notes on pages 10 to 18 form part of these financial statements
Registered in England and Wales: 3269700
CHRISTIAN COMMUNITY CHURCH (SOUTH KENT)
BALANCE SHEET
as at 31st December 2020
| Note Fixed assets Tangible assets 11 Total fixed assets Current assets Debtors 12 Investments 13 Cash at bank and in hand Total current assets Liabilities Creditors falling due within one year 14 Net current assets Total assets less current liabilities Creditors:falling due after more than 1 year 15 Total net assets 16 The funds of the Charity Restricted income funds 17 Unrestricted income funds 17 Designated income funds 17 Total unrestricted funds Total charity funds |
2020 £ 454,616 454,616 16,639 111,476 25,444 153,559 12,503 141,056 595,672 100,929 £494,743 18,924 443,706 32,113 475,819 £494,743 |
2019 £ 448,734 |
|---|---|---|
| 448,734 | ||
| 15,185 221,306 47,535 |
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| 284,026 16,875 |
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| 267,151 | ||
| 715,885 207,668 |
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| £508,217 | ||
| 45,390 | ||
| 426,272 36,555 |
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| 462,827 | ||
| £508,217 |
For the year ended 31st December 2020 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors Responsibilities
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
The directors acknowledge their responsibilities for complying with the requirements of the act with respect to the accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the special provisions relating to companies subject to the Small Companies Regime within part 15 of the Companies Act 2006
These accounts were approved by the board of directors and authorised for issue on: 30th June 2021 and are signed on their behalf by:
R A Jones
...................................................... Director
The notes on pages 10 to 18 form part of these financial statements
CHRISTIAN COMMUNITY CHURCH (SOUTH KENT)
NOTES TO THE ACCOUNTS
for the year ended 31st December 2020
1. Accounting Policies
The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
- a) Basis of Preparation and Assessment of Going Concern
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 Reporting Financial Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective 1st January 2015) – (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
Christian Community Church (South Kent) meets the definition of a public benefit entity under FRS 102.
The directors consider that there are no material uncertainties about the charity’s ability to continue as a going concern.
b) Income Recognition Policies
Items of income are recognised and included in the accounts when all of the following criteria are met:
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The charity has entitlement to the funds;
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any performance conditions attached to the items of income have been met or are fully within the control of the charity;
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there is sufficient certainty that receipt of the income is considered probable; and
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the amount can be measured reliably.
Income received in advance of a specific performance or provision of other specified service is deferred until the criteria for income recognition are met.
c)
Donated Services and Facilities
In accordance with the Charities SORP (FRS 102) the general time of volunteers is not recognised in the accounts.
d) Interest Receivable
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Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the bank.
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e) Fund Accounting
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Unrestricted funds are available to spend on activities that further any of the purposes of the Charity. Designated funds are unrestricted funds of the Charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for the particular areas of the Charity’s work or for specific projects being undertaken by the Charity.
CHRISTIAN COMMUNITY CHURCH (SOUTH KENT)
NOTES TO THE ACCOUNTS
for the year ended 31st December 2020 (continued)
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f) Expenditure and Irrecoverable VAT
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Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
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Expenditure on Charitable activities includes the cost of running the activities of South Kent Community Church .
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Other expenditure represents those items not falling into any other heading.
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Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
- g) Tangible Fixed Assets
Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on the straight line basis as follows:
| Asset |
Annual |
|---|---|
| Category | Rate |
| Equipment | 25% per annum |
| Freehold property | 2 % per annum |
| Freehold land | 0% per annum |
h) Debtors
Trade and other debtors are recognised at the settlement amounts due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any trade discounts due.
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i) Cash at Bank and in Hand Cash at bank and cash in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
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j) Creditors and Provisions
Creditors and provisions are recognised where the Charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
- k) Pensions
The charity operates a defined contribution scheme, the assets of which are held outside the charity. The contributions by the charity in the year are detailed in note 7.
- l) Operating bases
The charity classifies the lease of the photocopier as an operating base, the title to the equipment remains with the lessor. Rental charges are charged on a straight line basis over the terms of the lease.
Legal Status of the Charity
The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1.
CHRISTIAN COMMUNITY CHURCH (SOUTH KENT)
NOTES TO THE ACCOUNTS
for the year ended 31st December 2020 (continued)
3. Income from donations
| Gifts, donations and grants | 2020 £ 329,349 £329,349 |
2019 £ 323,277 |
|---|---|---|
| £323,277 |
Of the £329,349 received in 2020 (2019: £323,277) £49,579 was restricted funds (2019: £50,720) and £279,770 (2019: £272,557) unrestricted funds.
The charity benefits greatly from the involvement and enthusiastic support of its many volunteers, details of which are given in our annual report. In accordance with FRS 102 and the Charities SORP (FRS 102) the economic contribution of general volunteers is not recognised in the accounts.
4. Investment income
All of the Charity investment income arises from money held in deposit accounts at Nat West bank.
5. Analysis of expenditure on charitable activities
| Expenditure on projects Pastoral support Property costs, licences and insurance Office and resources costs Depreciation Staff and administration support Accountancy Professional fees Bank charges Loan interest Other expenditure Total |
Christians Against Church 2020 Poverty activity Total £ £ £ 5,605 62,976 68,581 - 142,349 142,349 - 47,559 47,559 - 9,212 9,212 - 14,510 14,510 17,259 32,844 50,103 - 2,880 2,880 - - - - 1,296 1,296 - 7,501 7,501 - - - £22,864 £321,127 £343,991 |
2019 Total £ 109,192 118,932 91,912 12,456 9,412 49,238 3,180 120 1,295 10,312 33 £406,082 |
|---|---|---|
Of the £343,991 expenditure in 2020 (2019: £406,082), £308,572 was charged to unrestricted funds (2019: £329,368) and £35,419 to restricted funds (2019: £76,714).
6. Net income/(expenditure) for the year
| This is stated after charging: Depreciation Independent examiner's fee |
£ 14,510 2,880 |
£ 9,412 3,180 |
|---|---|---|
CHRISTIAN COMMUNITY CHURCH (SOUTH KENT)
NOTES TO THE ACCOUNTS
for the year ended 31st December 2020 (continued)
7. Analysis of staff costs and trustee remuneration and expenses
| Salaries and wages Social security costs Employer contribution to defined contribution pension scheme |
2020 £ 178,799 11,541 6,646 £196,986 |
2019 £ 156,472 10,273 5,844 |
|---|---|---|
| £172,589 |
No employees had emoluments in excess of £60,000 (2019: Nil).
Two of the directors and key management personnel of the charitable company are also pastors and administrators within the church and have received the following amounts from the charitable company relating to their pastoral/administration services:
| relating to their pastoral/administration services: | ||
|---|---|---|
| V Oliver- salary V Oliver- national insurance contributions J Rawlings- salary J Rawlings- national insurance contributions J Rawlings-pension contributions |
2020 £ 7,286 - 27,814 2,631 1,107 £38,838 |
2019 £ 7,140 - 27,264 2,579 1,090 |
| £38,073 |
The company's Memorandum and Articles of Association specifically prohibits them from receiving any remuneration or benefit in respect of their role as directors of the company or trustees of the charity. They are remunerated in their capacity as pastors/administrators of the church as expressly permitted.
One of the director’s spouses is also remunerated by the charitable company for administration services:
| J Oliver- salary J Oliver- national insurance contributions J Oliver-pension contributions |
2020 £ 1,894 - 75 £1,969 |
2019 £ 1,860 - 74 £1,934 |
|---|---|---|
8. Staff numbers
The average monthly number of employees during the year was as follows:
| Pastoral Youth and children's worker Christians Against Poverty Caretaker Administration |
2020 Number 4 1 1 1 2 9 |
2019 Number 4 1 1 1 2 |
|---|---|---|
| 9 |
CHRISTIAN COMMUNITY CHURCH (SOUTH KENT)
NOTES TO THE ACCOUNTS
for the year ended 31st December 2020 (continued)
9. Related party transactions
During the year one of the directors was paid expenses in respect of telephone and travel in the sum of £763 (2019: one director £1,670).
During the year the trustees, their spouses and key management personnel donated £45,971 (2019: £49,832) to the charity in total.
10. Corporation tax
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
11. Tangible fixed assets
| Cost: As at 31.12 2019 Additions As at 31.12 2020 Depreciation: As at 31.12 2019 Charge for year As at 31.12 2020 Net book value: As at 31.12 2020 As at 31.12 2019 Debtors Other debtors Prepayments |
Freehold Properties £ 474,666 - |
Equipment £ 25,015 20,392 45,407 17,564 8,181 25,745 £19,662 £7,451 2020 £ 12,155 4,484 £16,639 |
Total £ 499,681 20,392 |
|---|---|---|---|
| 474,666 | 520,073 | ||
| 33,383 6,329 |
50,947 14,510 |
||
| 39,712 | 65,457 | ||
| £434,954 | £454,616 | ||
| £441,283 | £448,734 | ||
| 2019 £ 11,388 3,797 £15,185 |
12. Debtors
CHRISTIAN COMMUNITY CHURCH (SOUTH KENT)
NOTES TO THE ACCOUNTS
for the year ended 31st December 2020 (continued)
13. Current asset investments
| Cash on deposit | 2020 £ 111,476 £111,476 |
2019 £ 221,306 |
|---|---|---|
| £221,306 |
14. Creditors: amounts falling due within one year
| Other creditors and accruals Bank loan (secured) |
2020 £ 7,860 4,643 £12,503 |
2019 £ 9,413 7,462 |
|---|---|---|
| £16,875 |
15. Creditors: amounts falling due after more than one year
| Secured bank loan (falling due in less than 5 years) Secured bank loan (falling due in more than 5 years) |
2020 £ 18,573 82,356 £100,929 |
2019 £ 29,848 177,820 £207,668 |
|---|---|---|
The loan from NatWest bank is repayable by monthly instalments and is secured on the property The Cornerstone Centre, Castle Hill Avenue.
16. Analysis of net assets between funds
| Tangible fixed assets Cash at bank and in hand Other net current assets/(liabilities) Creditors of more than one year Total |
General Designated Restricted Fund Funds Funds Total £ £ £ £ 454,616 - - 454,616 (25,743) 32,504 18,683 25,444 115,762 (391) 241 115,612 (100,929) - - (100,929) |
|---|---|
| £443,706 £32,113 £18,924 £494,743 |
CHRISTIAN COMMUNITY CHURCH (SOUTH KENT)
NOTES TO THE ACCOUNTS
for the year ended 31st December 2020 (continued)
17. Analysis of charitable funds
Analysis of movements in restricted funds
| Bereavement care Burkina Faso CAP CCTV grant Community bases Cornerstone Centre Cornerstone Centre-Drop in Feed the hungry Garfield Weston Foundation Heather Pritchard Help fund Integrate KRAN Men's events Options Post box Romania Seabrook after school SKCC Social events Toddler group Tom MacGregor Winter shelter Women's events Youth Total |
Balance Incoming Resources Funds 1.1.20 resources expended Transfers 31.12.20 £ £ £ £ £ 25 - - (25) - 2,079 1,550 (2,079) - 1,550 11,621 3,283 (473) (13,216) 1,215 - 15,207 - (15,207) - 3,725 - - (3,725) - 8,300 - - (8,300) - - 4,475 (4,722) 292 45 - 300 - - 300 270 - - (270) - 2,658 2,148 (4,000) 4 810 1,390 6,733 (986) - 7,137 529 - (529) - - 368 - (368) - - 194 - - - 194 1,085 814 (749) - 1,150 791 2,752 (2,261) 20 1,302 2,852 1,244 (3,515) - 581 56 - - - 56 600 - - - 600 196 126 (12) - 310 7,286 10,947 (15,621) 333 2,945 765 - (104) - 661 68 - - - 68 532 - - (532) - |
|---|---|
| £45,390 £49,579 £(35,419) £(40,626) £18,924 |
The restricted funds are for specific projects in the churches activities and pastoral care.
Transfers have been made from the restricted funds to the general fund at the discretion of the trustees to cover operating costs.
A transfer has been made from the CCTV grant to unrestricted funds as the grant has been used in the year to part fund a new CCTV system.
CHRISTIAN COMMUNITY CHURCH (SOUTH KENT)
NOTES TO THE ACCOUNTS
for the year ended 31st December 2020 (continued)
17. Analysis of charitable funds (continued)
Analysis of movements in unrestricted funds
| General Funds Designated funds After School Clubs Amor Europe Assemblies Burkina Faso CAP Central CAP SKCC Children's work Cornerstone - Drop In Dave Richards Forge Sphere Heather Pritchard International Ministry Kedesh Boys Home KST L T Discretion Local Area Folkestone Local Area Hythe MAF Millfield Tithe Mortgage extra New equipment Options Outreach Events PA Publicity Rainbow centre Richard Colbrook Romania Rwanda Safe Place Scripture Union Self fund Training & equipment Visiting speakers Winter shelter Youth work Total |
Balance Incoming Resources Funds 1.1.20 resources expended Transfers 31.12.20 £ £ £ £ £ 426,272 280,185 (275,410) 12,659 443,706 500 - (41) - 459 100 - (1,200) 1,100 - 982 - - (482) 500 - - (2,000) 2,000 - - - (4,992) 4,992 - 4,656 - (140) 1,500 6,016 893 - (937) 1,007 963 156 - (872) 1,553 837 - - (3,000) 3,000 - 155 (145) (1,595) 1,595 10 99 (250) (2,750) 3,901 1,000 10,000 - (335) (5,000) 4,665 - - - 500 500 - - (200) 200 - - - (250) 899 649 21 - (205) 479 295 277 - (225) 223 275 - - (900) 900 - 11,700 - (3,000) - 8,700 - - - 700 700 2,216 - (2,638) 422 - 1,016 - - (16) 1,000 1,000 - (48) - 952 668 - (750) 82 - 614 - - 386 1,000 - - (1,200) 1,200 - 373 - - (373) - - - (500) 500 - 500 - (187) (313) - - - (91) 300 209 75 - (900) 825 - 238 1,108 (1,137) (209) - (714) - (1,349) 2,714 651 (3) - (240) 865 622 300 - - - 300 733 40 (1,480) 2,517 1,810 |
|---|---|
| £462,827 £280,938£(308,572) £40,626 £475,819 |
CHRISTIAN COMMUNITY CHURCH (SOUTH KENT)
NOTES TO THE ACCOUNTS
for the year ended 31st December 2020 (continued)
- Analysis of charitable funds (continued)
Name of unrestricted fund Description, nature and purposes of the fund
General fund
The 'free reserves' after allowing for all designated funds.
The designated funds are for specific projects in the churches activities and pastoral care.
Transfers have been made to the designated funds from the general fund at the discretion of the trustees to fund specific projects.
Likewise, when no longer required funds are transferred back to the general funds.
18. Pension commitments
The charity operates a defined contribution scheme the assets of which are held separately from those of the charity in an independently administered fund. At the balance sheet date unpaid contributions of £2,505 (2019: £2,626) were due to the fund. They are included in other creditors.
19. Other financial commitments
At 31st December 2020 the charity had commitments under non-cancellable operating leases over the remaining 1/2 year of the lease totalling £839.
CHRISTIAN COMMUNITY CHURCH (SOUTH KENT)
| INCOME AND EXPENDITURE ACCOUNT | INCOME AND EXPENDITURE ACCOUNT | INCOME AND EXPENDITURE ACCOUNT | INCOME AND EXPENDITURE ACCOUNT | ||
|---|---|---|---|---|---|
| for the year ended | 31st December | 2020 | 2019 | ||
| £ | £ | £ | |||
| INCOME | |||||
| Offerings and donations | 279,017 | 271,031 | |||
| Interest received | 169 | 451 | |||
| Restricted and designated income | 50,332 | 52,291 | |||
| Other income | - | 156 | |||
| Rental income | 999 |
895 | |||
| 330,517 | 324,824 | ||||
| EXPENDITURE | |||||
| Activities relating to work of church | |||||
| Restricted and designated expenditure | 68,581 | 109,192 | |||
| Pastoral support | 142,349 | 118,932 | |||
| Motor and travel | 907 | 2,571 | |||
| Telephone | 2,956 | 2,127 | |||
| Hall hire and rent | - | 70 | |||
| Caretaker salary | 4,534 | 4,419 | |||
| Heat, light, water and rates | 9,216 | 7,631 | |||
| Insurance and licences | 7,838 | 7,473 | |||
| Repairs and maintenance | 25,971 | 72,319 | |||
| Printing and stationery | 4,489 | 4,497 | |||
| Publicity | 382 | 557 | |||
| Books and tapes | 68 | 70 | |||
| Hospitality | 410 | 1,094 | |||
| Depreciation - Buildings | 6,329 | 6,329 | |||
| - Equipment | 8,181 | 3,083 | |||
| 282,211 | 340,364 | ||||
| Management and Administration | |||||
| Office and administration support | 50,103 | 49,238 | |||
| Computer consumables and software | - | 1,540 | |||
| Bank charges | 1,296 | 1,295 | |||
| Loan interest | 7,501 | 10,312 | |||
| Accountancy | 2,880 | 3,180 | |||
| Legal and professional | - | 120 | |||
| Sundry expenditure | - | 33 | |||
| 61,780 | 65,718 | ||||
| 343,991 | 406,082 | ||||
| NET (EXPENDITURE)/INCOME FOR THE | YEAR | £(13,474) | £(81,258) |