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2021-12-31-accounts

CHRISTIAN COMMUNITY CHURCH (soLrfH KENT) Accounts- 31st December 2021

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 2021

INDEX

Registered in England and Wales No: 3269700

CHRISTIAN COMMUNITY CHURCH (SOUTH KENT)

REPORT OF THE TRUSTEES

for the year ended 31st December 2021

The Trustees are pleased to present their annual report and financial statements of the charitable company for the year ended 31st December 2021 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 the 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) issued in October 2019.

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) (resigned 31st March 2022) Mr M Lamb Mr V Oliver (resigned 31st March 2022) Mrs J Rawlings (Trust Secretary)

Objectives and Activities

The main objects of the charity are

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 2021 ( 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.

1 Buildings

CHRISTIAN COMMUNITY CHURCH (SOUTH KENT) REPORT OF THE TRUSTEES for the year ended 31st December 2021 (Continued)

  2. 3

Employment

*During the year, Trustees recorded resignations from Gary Lamb (September 2021) and Eric Brooks (November 2021)

Risk Management/Policies

Covid-19 Response

The Trustees recorded the following time-line for activities:

From January – March 2021 Sunday services, connect group gatherings and prayer meetings continued to be livestreamed/hosted on Zoom. Community projects from The Cornerstone Centre remained on pause.

In April 2021, there was a return to Sunday gatherings at The Cornerstone Centre, though there were restrictions in place, such as limited capacity, booking a seat, face masks, social distance, no congregational singing and no refreshments. Activities for children & youth remained on-line as did prayer meetings, Bible studies and connect groups.

In May 2021, staff returned to using the office premises at The Cornerstone Centre and from June 2021, The Mill, Toddler Group & Drop In resumed activities from the building in line with covid-19 guidance. We also began to serve refreshments on a Sunday morning but with a take away service using disposable cups.

CHRISTIAN COMMUNITY CHURCH (SOUTH KENT) REPORT OF THE TRUSTEES

for the year ended 31st December 2021 (Continued)

July 2021, measures continued to be in place as above for Sunday services, other than congregants were permitted to sing (with a face covering) and social distancing was relaxed.

In August 2021, regular activities for children & youth also returned to The Cornerstone Centre or outdoor spaces near to the building.

In September 2021, the majority of activities at The Cornerstone Centre and at The Gate in Hythe had returned in some form.

November to December 2021, saw a spike in covid cases, which meant pausing some of the community projects again and whilst Sunday gatherings and Christmas activities remained, they were also adjusted accordingly.

CHRISTIAN COMMUNITY CHURCH (SOUTH KENT) 5. REPORT OF THE TRUSTEES

for the year ended 31st December 2021 (Continued)

  1. The Trustees once again express thanks to all employees for their tireless commitment throughout the year and 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.

  2. 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.

  3. 3.2 During 2021, the Trustees maintained community involvement through projects, such as Options (pregnancy crisis counselling), Little Treasures (parent and toddler group), Irene Astor Court & The Gate (coffee mornings), Drop In (social interaction & food provision for the homeless), and The Mill (youth club). The School’s Assemblies Project and After School Clubs have yet to be reinstated post-covid 19. In addition, an Alpha course took place over Zoom for the first time which was successful in reaching those not only local to SKCC but also further afield.

  4. 3.3 The Trustees were pleased to report that the much-anticipated Urban Saints children & youth camps were able to go ahead during the summer of 2021 (covid-19 restrictions in place) with a good number of children & youth from SKCC participating.

  5. 3.4 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.

  6. 3.5 The Trustees also continued to fully fund the local work of Christians Against Poverty (CAP) Folkestone under the management of Angela Burnett.

  7. 3.6 The Sunday church gatherings for adults, youth & children were adapted according to covid-19 guidance throughout the year. The church family benefitted greatly from being able to meet in person again from April 2021. The Trustees noted that numbers, whilst good, have not returned to the regular pattern of precovid levels, however, there has been an increase in visitors/new members which is encouraging. Midweek groups also gradually returned to in-person meetings having been on-line since the start of the pandemic.

  8. C Bankers

National Westminster Bank plc, Europa House, 49 Sandgate Road, Folkestone, Kent CT20 1RU. Trustees were advised that their long-standing business relationship manager at NatWest was moving on at the end of March 2021 and a new manager would be appointed.

A J Carter & Co, Chartered Accountants, 22b High Street, Witney, Oxon, OX28 6RB.

Financial Review

The total income for the year was £377,704 and total expenditure on charitable activities amounted to £334,113. This left a surplus for the year of £32,174 on unrestricted funds and a surplus of £11,417 on restricted funds. The balance on unrestricted funds at the year end was £507,993 and restricted funds £30,341

The main source of income during the year was donations and a legacy.

CHRISTIAN COMMUNITY CHURCH (SOUTH KENT)

REPORT OF THE TRUSTEES

for the year ended 31st December 2021 ( Continued)

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 and the day to day running of The Cornerstone Centre for a sufficient period, following any severe cessation of cash-flow. The Trustees hold reserves sufficient to pay salaries and meet all essential bills for three months, if circumstances should so demand. Any additional reserves are with a view to fund longer term projects, particularly in terms of The Cornerstone Centre, which may include its restoration, paying off the loan on the building and to meet the needs outlined in the charity objectives to continue the function of the charity.

Structure Governance and Management

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.

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 are 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 7th September 2022

A Earl

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 2021.

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:

  1. accounting records were not kept in respect of the charitable company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. 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

  4. 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

15th September 2022

CHRISTIAN COMMUNITY CHURCH (SOUTH KENT)

STATEMENT OF FINANCIAL ACTIVITIES

(including an income and expenditure account)

for the year ended 31st December 2021

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
2021
£
£
£
300,810
74,680
375,490
11
-
11
1,895
-
1,895
308
-
308
303,024
74,680
377,704
284,863
49,250
334,113
284,863
49,250
334,113
18,161
25,430
43,591
14,013
(14,013)
-
32,174
11,417
43,591
475,819
18,924
494,743
£507,993
£30,341
£538,334		 Total
Funds
2020
£
329,349
169
999
-
330,517
343,991
343,991
(13,474)
-
(13,474)
508,217
£494,743

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 2021

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		 2021
£
451,056
451,056
18,957
111,486
59,179
189,622
11,235
178,387
629,443
91,109
£538,334
30,341
476,569
31,424
507,993
£538,334		 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

For the year ended 31st December 2021 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: 7th September 2022 and are signed on their behalf by:

A Earl

...................................................... 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 2021

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:

The Financial Statements have been prepared in accordance with the Charities: Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Standard applicable in the UK and the Republic of Ireland (FRS 102) (issued in October 2019) - (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:

For legacies entitlement is taken as the earlier of:

Receipt of a legacy, in whole or in part, is only considered probably when the amount can be measured reliably and the Charity has been notified of the Executors intention to make a distribution. Where legacies have been notified to the Charity, or the Charity is aware of the granting of the probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

Income received in advance of a specific performance or provision of other specified service is deferred until the criteria for income recognition are met.

CHRISTIAN COMMUNITY CHURCH (SOUTH KENT)

NOTES TO THE ACCOUNTS

for the year ended 31st December 2021 (continued)

Expenditure and Irrecoverable VAT

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

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.

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.

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.

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.

CHRISTIAN COMMUNITY CHURCH (SOUTH KENT)

NOTES TO THE ACCOUNTS

for the year ended 31st December 2021 (continued)

m) Grants

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, and any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

2.

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.

3. Income from donations

Gifts, donations, legacies and grants 2021
£
375,490
£375,490		 2020
£
329,349
£329,349

Of the £375,490 received in 2021 (2020: £329,349) £74,680 was restricted funds (2020: £49,579) and £300,810 (2020: £279,770) 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
Bank charges
Loan interest
Total		 Christians
Against
Church
2021
Poverty
activity
Total
£
£
£
5,114
76,495
81,609
-
136,760
136,760
-
28,596
28,596
-
9,351
9,351
18,160
18,160
17,411
33,131
50,542
-
2,970
2,970
-
1,339
1,339
-
4,786
4,786
£22,525
£311,588£334,113		 2020
Total
£
68,581
142,349
47,559
9,212
14,510
50,103
2,880
1,296
7,501
£343,991

Of the £334,113 expenditure in 2021 (2020: £343,991), £284,863 was charged to unrestricted funds (2020: £308,572) and £49,250 to restricted funds (2020: £35,419).

CHRISTIAN COMMUNITY CHURCH (SOUTH KENT)

NOTES TO THE ACCOUNTS

for the year ended 31st December 2021 (continued)

6. Net income/(expenditure) for the year

This is stated after charging:
Depreciation
Independent examiner's fee		 2021
£
18,160
2,970		 2020
£
14,510
2,880
  1. Analysis of staff costs and trustee remuneration and expenses
Salaries and wages
Social security costs
Employer contribution to defined contribution pension
scheme		 2021
£
173,823
11,222
6,490
£191,535		 2020
£
178,799
11,541
6,646
£196,986

No employees had emoluments in excess of £60,000 (2020: 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		 2021
£
7,351
-
28,064
2,654
1,122
£39,191		 2020
£
7,286
-
27,814
2,631
1,107
£38,838

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 directors spouses is also remunerated by the charitable company for administration services:

J Oliver- salary
J Oliver- national insurance contributions
J Oliver-pension contributions		 2021
£
1,911
-
76
£1,987		 2020
£
1,894
-
75
£1,969

CHRISTIAN COMMUNITY CHURCH (SOUTH KENT)

NOTES TO THE ACCOUNTS

for the year ended 31st December 2021 (continued)

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		 2021
Number
4
1
1
1
2
9		 2020
Number
4
1
1
1
2
9

9. Related party transactions

During the year one of the directors was paid expenses in respect of telephone and travel in the sum of £610 (2020: one director £763).

During the year the trustees, their spouses and key management personnel donated £46,775 (2020: £45,971) 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 2020
Additions
As at 31.12 2021
Depreciation:
As at 31.12 2020
Charge for year
As at 31.12 2021
Net book value:
As at 31.12 2021
As at 31.12 2020		 Freehold
Properties
Equipment
£
£
474,666
45,407
-
14,600
474,666
60,007
39,712
25,745
6,329
11,831
46,041
37,576
£428,625
£22,431
£434,954
£19,662		 Total
£
520,073
14,600
534,673
65,457
18,160
83,617
£451,056
£454,616

CHRISTIAN COMMUNITY CHURCH (SOUTH KENT)

NOTES TO THE ACCOUNTS

for the year ended 31st December 2021 (continued)

12. Debtors

Other debtors
Prepayments
13.Current asset investments
Cash on deposit
14.Creditors: amounts falling due within one year
Other creditors and accruals
Bank loan (secured)
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)		 2021
£
13,818
5,139
£18,957
2021
£
111,486
£111,486
2021
£
7,146
4,089
£11,235
2021
£
16,360
74,749
£91,109		 2020
£
12,155
4,484
£16,639
2020
£
111,476
£111,476
2020
£
7,860
4,643
£12,503
2020
£
18,573
82,356
£100,929

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
£
£
£
£
451,056
-
-
451,056
(1,565)
31,424
29,320
59,179
118,187
-
1,021
119,208
(91,109)
-
-
(91,109)
£476,569
£31,424
£30,341 £538,334

CHRISTIAN COMMUNITY CHURCH (SOUTH KENT)

NOTES TO THE ACCOUNTS

for the year ended 31st December 2021 (continued)

17. Analysis of charitable funds

Analysis of movements in restricted funds

Burkina Faso
CAP
Community bases
Cornerstone Centre-Drop in
Feed the hungry
Heather Pritchard
Help fund
KEDESH Students
KEDESH Santario
Men's events
Options
Options Legacy
Overseas Legacy
Post box
Romania
Seabrook after school
SKCC Social events
Toddler group
Tom MacGregor
Winter shelter
Women's events
Total		 Balance
Incoming Resources
Funds
1.1.21
resources
expended
Transfers
31.12.21
£
£
£
£
£
1,550
160
-
-
1,710
1,215
6,511
(122)
(5,000)
2,604
-
9,625
-
(9,625)
-
45
2,770
(2,786)
650
679
300
2,526
(1,950)
-
876
810
2,347
(2,700)
-
457
7,137
1,943
(2,367)
-
6,713
-
2,250
(1,800)
-
450
-
1,480
(1,482)
-
(2)
194
-
-
-
194
1,150
720
(424)
-
1,446
-
10,000
-
-
10,000
-
20,000
(20,000)
-
-
1,302
2,597
(3,236)
(38)
625
581
164
(150)
-
595
56
-
-
-
56
600
-
-
-
600
310
185
(185)
-
310
2,945
11,342
(12,000)
-
2,287
661
60
(48)
-
673
68
-
-
-
68
£18,924
£74,680£(49,250)£(14,013)
£30,341

The restricted funds are for specific projects in the churches activities and pastoral care.

Transfers have been made to the restricted funds from the general fund at the discretion of the trustees to fund specific projects and cover deficits.

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 Community bases fund to unrestricted funds as the income has been used in the year to part fund a new video system.

CHRISTIAN COMMUNITY CHURCH (SOUTH KENT)

NOTES TO THE ACCOUNTS

for the year ended 31st December 2021 (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
Romania
Rwanda
Safe Place
Scripture Union
Self fund
Training & equipment
Visiting speakers
Winter shelter
Youth work
Total		 Balance
Incoming
Resources
Funds
1.1.21
resources
expended
Transfers
31.12.21
£
£
£
£
£
443,706
302,396
(252,504)
(17,029)
476,569
459
-
-
41
500
-
-
(1,200)
1,200
-
500
-
(49)
-
451
-
-
(2,000)
2,000
-
-
-
(4,992)
4,992
-
6,016
-
-
(1,360)
4,656
963
-
(696)
937
1,204
837
-
-
513
1,350
-
-
(3,000)
3,000
-
10
-
(1,740)
1,740
10
1,000
-
(3,000)
3,000
1,000
4,665
-
-
335
5,000
500
-
(500)
-
-
-
-
(200)
200
-
649
-
(250)
100
499
295
-
(228)
204
271
275
-
(142)
225
358
-
-
(900)
900
-
8,700
-
(1,500)
-
7,200
700
-
-
2,100
2,800
-
-
(2,410)
2,500
90
1,000
-
(520)
(250)
230
952
-
(79)
48
921
-
-
(743)
750
7
1,000
-
-
-
1,000
-
-
(1,200)
1,200
-
-
-
(500)
500
-
-
-
(500)
500
-
209
-
(27)
90
272
-
-
(900)
900
-
-
628
(557)
(71)
-
651
-
(2,578)
3,019
1,092
622
-
(170)
378
830
300
-
-
-
300
1,810
-
(1,778)
1,351
1,383
£475,819£303,024 £(284,863)
£14,013
£507,993

CHRISTIAN COMMUNITY CHURCH (SOUTH KENT)

NOTES TO THE ACCOUNTS

for the year ended 31st December 2021 (continued)

  1. 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.

A transfer has been made from the New equipment fund to unrestricted funds as the fund has been used in the year to part fund a new video system.

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 £2,246 (2020: £2,505) were due to the fund. They are included in other creditors.

19. Other financial commitments

At 31st December 2021 the charity had commitments under non-cancellable operating leases over the remaining 4 1/2 years of the lease totalling £7,199.

CHRISTIAN COMMUNITY CHURCH (SOUTH KENT)

INCOME AND EXPENDITURE ACCOUNT
for the year ended 31st December 2021
£
£
INCOME
Offerings, donations and legacies
300,182

Interest received
11
Restricted and designated income
75,308
Other income
308
Rental income
1,895
377,704

EXPENDITURE
Activities relating to work of church
Restricted and designated expenditure
81,609
Pastoral support
136,760

Motor and travel
1,079
Telephone
2,854
Caretaker salary
4,233
Heat, light, water and rates
6,167
Insurance and licences
9,171
Repairs and maintenance
9,025
Printing and stationery
2,779
Publicity
908
Books and tapes
71
Hospitality
1,599
Depreciation - Buildings
6,329
- Equipment
11,831

274,415

Management and Administration
Office and administration support
50,542
Computer consumables and software
61
Bank charges
1,339
Loan interest
4,786
Accountancy
2,970
59,698
334,113

NET INCOME/(EXPENDITURE) FOR THE YEAR
£43,591
£		 2020
£
279,017
169
50,332
-
999
330,517
68,581
142,349
907
2,956
4,534
9,216
7,838
25,971
4,489
382
68
410
6,329
8,181
282,211
50,103
-
1,296
7,501
2,880
61,780
343,991
(13,474)