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2022-12-31-accounts

CHRISTIAN COMMUNITY CHURCH (soLrfH KENT) Accounts- 31st December 2022

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 2022

INDEX

Registered in England and Wales No: 3269700

CHRISTIAN COMMUNITY CHURCH (SOUTH KENT)

REPORT OF THE TRUSTEES

for the year ended 31st December 2022

The Trustees are pleased to present their annual report and financial statements of the charitable company for the year ended 31st December 2022 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: South Kent Community Church The Cornerstone Centre Castle Hill Avenue Folkestone 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 (Chair of Trustees from 1st April 2022) Mr S Griffiths (Chair Finance Sub Committee)

Mr S Hunnibal

Mr M Lamb Mrs J Rawlings (Trust Secretary) Mr M Earl (appointed 2[nd] May 2023) Mr N Lewis (appointed 2[nd] May 2023)

Mrs A Short (appointed 2[nd] May 2023)

Mr R Jones and Mr V Oliver resigned as Trustees with effect from 31[st] March 2022.

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 2022 ( 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 (SKCC) is a charity with a congregation of approximately 250 people spread across the area of Folkestone, Hythe, and surrounding villages. A board of Trustees exists (currently 6 members) who have oversight of the legal and administration of the charity and a leadership team (8 members) who are tasked with the spiritual leadership of the church. The two groups work closely together.

During 2022 a sub-group continued the process of reviewing and updating the Articles of Association with a view to also amending the charity name to South Kent Community Church. Anthony Collins Solicitors were appointed to assist with this work, which remained ongoing at the close of the year.

CHRISTIAN COMMUNITY CHURCH (SOUTH KENT) REPORT OF THE TRUSTEES

for the year ended 31st December 2022 (Continued)

Employment

4

Risk Management/Policies

Covid-19 Response

Charity objectives and activities during 2022

  1. 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.

CHRISTIAN COMMUNITY CHURCH (SOUTH KENT) REPORT OF THE TRUSTEES

for the year ended 31st December 2022 (Continued)

B Charity objectives and activities during 2022 (continued)

  1. 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), is also connected to Churches Together in Folkestone and Hythe and shared joint gatherings across the town throughout the year, including Easter and Christmas services. SKCC is also connected to Forge a network or churches based across Kent, London, Hampshire, and Cornwall enabling a shared relationship and activities. During 2022 Forge hosted various events for leaders and members of SKCC this included a leaders’ retreat, a gathering at the Big Church Festival, and training on Creation Crisis Care.

  2. 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. 3.1 Sunday services were held at The Cornerstone Centre each week with teaching and worship in an informal and relaxed atmosphere, providing practical, biblical teaching using a variety of gifted speakers. Children & youth have their own age-related teaching in groups that meet after sung worship. Additionally, each month we host youth church (3[rd] Sunday) and Kidz Church (4[th] Sunday) from the back hall. These services are tailored specifically to the youth and children and run for the full length of the adult service. The Trustees and Leadership Team noted that the regular pattern of existing members attending on a Sunday morning had been slow to return following the pandemic. However, several new people joined during the year with regular attendance increasing which is encouraging. Sunday services continue to be live streamed to Facebook making it accessible for those within the church family who are unable to attend and to those further afield. Towards the end of the year Trustees invested in PA equipment which made a significant difference to the quality of sound in the building and online. Outside of Sunday mornings, Connect Groups (smaller groups meeting in homes to share life and pray together), and Impact Groups (focus groups such as Bible study, cells) continued for adults and youth.

In addition, the following planned outreach activities were also carried out: Alpha, the Prayer Course, Men’s and Ladies Events and a new initiative known as ‘Blessing Sunday’ where the leadership team set aside a Sunday service to take the church out of the building to bless the community through acts of kindness. Following on from the success of previous years the Trustees were pleased to report a good number of children & youth from SKCC were also able to participate in the Urban Saints Southeast Summer Camp and Satellites youth camp.

CHRISTIAN COMMUNITY CHURCH (SOUTH KENT)

REPORT OF THE TRUSTEES

for the year ended 31st December 2022 ( Continued)

3.3 Involvement * Away , either overseas or in the UK was demonstrated as follows:

The Trustees believe in the principle of tithing and therefore assigned 10% of income received into the general fund at SKCC to needs beyond the direct running of the charity (namely those listed above).

In addition to this, in March and September 2022, SKCC took part in food packs held at The Cornerstone Centre and arranged by the charity Feed the Hungry, the September pack saw food being sent to Burkina Faso. Special offerings were also taken during the year in response to the flooding disaster in Pakistan, and the war in Ukraine. The Trustees also set aside a sum within their budget towards international ministry but as we were still in the aftermath of Covid-19 this wasn’t spent in 2022. However, Trustees were delighted to welcome both Heather Pritchard and Tom MacGregor and his family for home assignment visits during 2022. It was very encouraging to hear firsthand the work they are doing.

CHRISTIAN COMMUNITY CHURCH (SOUTH KENT)

REPORT OF THE TRUSTEES for the year ended 31st December 2022 ( Continued)

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 such a variety of activities and community projects, noting that without our volunteers the charity would not be able to function.

C Bankers

National Westminster Bank plc, Europa House, 49 Sandgate Road, Folkestone, Kent CT20 1RU.

D Reporting Accountants

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

Financial Review

The total income for the year was £294,631 and total expenditure on charitable activities amounted to £336,193. This left a deficit for the year of £49,628 on unrestricted funds and a surplus of £8,066 on restricted funds before the income from the sale of 11 Twiss Avenue. The balance on unrestricted funds at the year-end was £932,837 and restricted funds £33,372.

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 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 funding longer-term projects, particularly in terms of The Cornerstone Centre, which may include its restoration and to meet the needs outlined in the charity objectives. Following the sale of 11 Twiss Avenue, monies held by the charity in Reserves are in excess and Trustees will form a long-term plan to assign the additional reserves that have recently built up to further grow the objects 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. Following the resignation of two Trustees during 2022 the board began the process of seeking new appointments.

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.

CHRISTIAN COMMUNITY CHURCH (SOUTH KENT)

REPORT OF THE TRUSTEES

for the year ended 31st December 2022 ( Continued)

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 20th September 2023

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 2022.

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

22nd September 2023

CHRISTIAN COMMUNITY CHURCH (SOUTH KENT)

STATEMENT OF FINANCIAL ACTIVITIES

(including an income and expenditure account)

for the year ended 31st December 2022

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
Other recognised gains
Gains on sale of fixed assets
20
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Unrestricted Restricted
Total
Funds
Funds
Funds
2022
£
£
£
246,764
39,425
286,189
1,263
-
1,263
4,055
-
4,055
2,724
400
3,124
254,806
39,825
294,631
304,434
31,759
336,193
304,434
31,759
336,193
(49,628)
8,066
(41,562)
5,035
(5,035)
-
469,437
-
469,437
424,844
3,031
427,875
507,993
30,341
538,334
£932,837
£33,372
£966,209		 Total
Funds
2021
£
375,490
11
1,895
308
377,704
334,113
334,113
43,591
-
-
43,591
494,743
£538,334

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 11 to 19 form part of these financial statements

Registered in England and Wales: 3269700

CHRISTIAN COMMUNITY CHURCH (SOUTH KENT)

BALANCE SHEET

as at 31st December 2022

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		 2022
£
373,739
373,739
14,536
545,937
39,111
599,584
7,114
592,470
966,209
-
£966,209
33,372
907,684
25,153
932,837
£966,209		 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

For the year ended 31st December 2022 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: 20th September 2023 and are signed on their behalf by:

A Earl

...................................................... Director

The notes on pages 11 to 19 form part of these financial statements

CHRISTIAN COMMUNITY CHURCH (SOUTH KENT)

NOTES TO THE ACCOUNTS for the year ended 31st December 2022

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 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.

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 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.

CHRISTIAN COMMUNITY CHURCH (SOUTH KENT)

NOTES TO THE ACCOUNTS

for the year ended 31st December 2022 (continued)

Expenditure and Irrecoverable VAT

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

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.

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.

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 2022 (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 2022
£
286,189
£286,189		 2021
£
375,490
£375,490

Of the £286,189 received in 2022 (2021: £375,490) £39,425 was restricted funds (2021: £74,680) and £246,764 (2021: £300,810) 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 NatWest 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
Total		 Christians
Against
Church
2022
Poverty
activity
Total
£
£
£
6,031
69,795
75,826
-
127,831
127,831
-
36,112
36,112
-
10,241
10,241
22,055
22,055
18,106
34,462
52,568
-
3,050
3,050
-
2,772
2,772
-
1,336
1,336
-
4,402
4,402
£24,137
£312,056£336,193		 2021
Total
£
81,609
136,760
28,596
9,351
18,160
50,542
2,970
-
1,339
4,786
£334,113

Of the £336,193 expenditure in 2022 (2021: £334,113), £304,434 was charged to unrestricted funds (2021: £284,863) and £31,759 to restricted funds (2021: £49,250).

CHRISTIAN COMMUNITY CHURCH (SOUTH KENT)

NOTES TO THE ACCOUNTS

for the year ended 31st December 2022 (continued)

6. Net income/(expenditure) for the year

This is stated after charging:
Depreciation
Independent examiner's fee		 2022
£
22,055
3,050		 2021
£
18,160
2,970

7. Analysis of staff costs and trustee remuneration and expenses

Salaries and wages
Social security costs
Employer contribution to defined contribution pension scheme		 2022
£
163,330
10,761
6,231
£180,322		 2021
£
173,823
11,222
6,490
£191,535

No employees had emoluments in excess of £60,000 (2021: 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:

V Oliver- salary (until resigned on 31 March
2022)
V Oliver- national insurance contributions
J Rawlings- salary
J Rawlings- national insurance contributions
J Rawlings-pension contributions		 2022
£
1,875
-
29,116
2,919
1,167
£35,077		 2021
£
7,351
-
28,064
2,654
1,122
£39,191

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 (until spouse resigned 31 March 2022)
J Oliver- national insurance contributions
J Oliver-pension contributions		 2022
£
493
-
20
£513		 2021
£
1,911
-
76
£1,987

CHRISTIAN COMMUNITY CHURCH (SOUTH KENT)

NOTES TO THE ACCOUNTS

for the year ended 31st December 2022 (continued)

8. Staff numbers

The average monthly number of employees during the year was as follows:

The average monthly number of employees during the year was as follows:
Pastoral
Youth and children's worker
Christians Against Poverty
Caretaker
Administration		 2022
Number
3
1
1
-
2
7		 2021
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 £512 (2021: one director £610).

During the year the trustees, their spouses and key management personnel donated £40,020 (2021: £46,775) to the charity in total, with £2,323 of this being restricted.

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 2021
Additions
Disposals
As at 31.12 2022
Depreciation:
As at 31.12 2021
Charge for year
On Disposals
As at 31.12 2022
Net book value:
As at 31.12 2022
As at 31.12 2021		 Freehold
Properties
Equipment
£
£
474,666
60,007
-
21,050
(102,500)
-
372,166
81,057
46,041
37,576
4,962
17,093
(26,188)
-
24,815
54,669
£347,351
£26,388
£428,625
£22,431		 Total
£
534,673
21,050
(102,500)
453,223
83,617
22,055
(26,188)
79,484
£373,739
£451,056

CHRISTIAN COMMUNITY CHURCH (SOUTH KENT)

NOTES TO THE ACCOUNTS

for the year ended 31st December 2022 (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)		 2022
£
10,352
4,184
£14,536
2022
£
545,937
£545,937
2022
£
7,114
-
£7,114		 2021
£
13,818
5,139
£18,957
2021
£
111,486
£111,486
2021
£
7,146
4,089
£11,235

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)		 2022
£
-
-
£-		 2021
£
16,360
74,749
£91,109

The loan from NatWest bank has been paid off in full during the year.

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
£
£
£
£
373,739
-
-
373,739
(18,306)
25,153
32,264
39,111
552,251
-
1,108
553,359
-
-
-
-
£907,684
£25,153
£33,372
£966,209

CHRISTIAN COMMUNITY CHURCH (SOUTH KENT)

NOTES TO THE ACCOUNTS

for the year ended 31st December 2022 (continued)

17. Analysis of charitable funds

Analysis of movements in restricted funds

Burkina Faso
CAP
Cornerstone Centre-Drop in
Feed the hungry
Heather Pritchard
Help fund
KEDESH Students
KEDESH Santario
Men's events
Options
Options Legacy
Post box
Romania
Seabrook after school
SKCC Social events
Toddler group
Tom MacGregor
Winter shelter
Women's events
Youth
Total		 Balance
Incoming
Resources
Funds
1.1.22
resources
expended
Transfers
31.12.22
£
£
£
£
£
1,710
-
(1,004)
-
706
2,604
2,690
-
(5,000)
294
679
1,555
(2,231)
-
3
876
4,505
(4,550)
-
831
457
2,339
(1,500)
-
1,296
6,713
2,400
(1,227)
-
7,886
450
1,875
(1,700)
-
625
(2)
3,712
(3,710)
-
-
194
-
-
-
194
1,446
670
(518)
(35)
1,563
10,000
-
(740)
-
9,260
625
5,824
(5,119)
-
1,330
595
-
-
-
595
56
-
-
-
56
600
-
-
-
600
310
1,501
(988)
-
823
2,287
12,045
(8,000)
-
6,332
673
250
(34)
-
889
68
100
(79)
-
89
-
359
(359)
-
-
£30,341
£39,825
£(31,759)
£(5,035)
£33,372

The restricted funds are for specific projects in the church's 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.

CHRISTIAN COMMUNITY CHURCH (SOUTH KENT)

NOTES TO THE ACCOUNTS

for the year ended 31st December 2022 (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
Canal Ministries
CAP Central
CAP SKCC
Children's work
Cornerstone - Drop In
Dave Richards
Feed the Hungry
Forge Sphere
Forge Training
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
Sponges
Training & equipment
Visiting speakers
Winter shelter
Youth work
Total		 Balance
Incoming
Resources
Recognised
Funds
1.1.22
resources
expended
gains
Transfers
31.12.22
£
£
£
£
£
476,569
254,231
(260,805)
469,437
(31,748)
907,684
500
-
-
-
-
500
-
-
(1,200)
-
1,200
-
451
-
(31)
-
49
469
-
-
(2,000)
-
2,000
-
-
-
(2,200)
-
2,200
-
-
-
(4,992)
-
4,992
-
4,656
-
(1,039)
-
1,500
5,117
1,204
-
(899)
-
695
1,000
1,350
-
-
650
2,000
-
-
(3,000)
-
3,000
-
-
-
(975)
-
3,000
2,025
10
-
(1,740)
-
1,740
10
-
-
(1,278)
-
1,500
222
1,000
-
(4,000)
-
3,000
-
5,000
-
(500)
-
-
4,500
-
-
(500)
-
500
-
-
-
(200)
-
200
-
499
-
-
-
152
651
271
-
(308)
-
228
191
358
-
(115)
-
142
385
-
-
(900)
-
900
-
7,200
-
(4,700)
-
-
2,500
2,800
-
-
-
(2,800)
-
90
-
(2,635)
-
2,545
-
230
-
-
-
(230)
-
921
8
(334)
-
79
674
7
(1,303)
-
1,268
(28)
1,000
-
-
-
-
1,000
-
-
(1,200)
-
1,200
-
-
-
(500)
-
500
-
-
-
(496)
-
500
4
272
-
-
-
(272)
-
-
-
(900)
-
900
-
-
199
(329)
-
110
(20)
-
-
(57)
-
500
443
1,092
-
(2,090)
-
2,748
1,750
830
-
(420)
-
170
580
300
-
-
-
-
300
1,383
368
(2,788)
-
1,917
880
£507,993£254,806£(304,434)
£469,437
£5,035
£932,837

CHRISTIAN COMMUNITY CHURCH (SOUTH KENT)

NOTES TO THE ACCOUNTS

for the year ended 31st December 2022 (continued)

17. 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 church’s 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 PA fund to the general fund as the fund has been used to purchase new PA equipment during the year.

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 £2,336 (2021: £2,246) were due to the fund. They are included in other creditors.

19. Other financial commitments

At 31st December 2022 the charity had commitments under non-cancellable operating leases over the remaining 3½ years of the lease totalling £5,599.

20. Profit on Sale of Property

During the year the charity sold the property at 11 Twiss Avenue with a realised gain of £469,437.

CHRISTIAN COMMUNITY CHURCH (SOUTH KENT)

INCOME AND EXPENDITURE ACCOUNT
for the year ended 31st December 2022
£
£
INCOME
Offerings, donations and legacies
246,548
Interest received
1,263
Restricted and designated income
39,641
Other income
3,124
Rental income
4,055
294,631
EXPENDITURE
Activities relating to work of church
Restricted and designated expenditure
75,388
General project expenditure
438
Pastoral support
127,831
Motor and travel
636
Telephone
2,532
Caretaker salary
-
Heat, light, water and rates
12,756
Insurance and licences
11,422
Repairs and maintenance
11,934
Printing and stationery
3,833
Publicity
1,216
Books and tapes
163
Hospitality
826
Depreciation - Buildings
4,962
- Equipment
17,093

271,030
Management and Administration
Office and administration support
52,568
Computer consumables and software
1,035
Bank charges
1,336
Loan interest
4,402
Professional fees
2,772
Accountancy
3,050
65,163
336,193
NET (EXPENDITURE)/INCOME FOR THE YEAR
£(41,562)		 2021
£
300,182
11
75,308
308
1,895
377,704
81,609
-
136,760
1,079
2,854
4,233
6,167
9,171
9,025
2,779
908
71
1,599
6,329
11,831
274,415
50,542
61
1,339
4,786
-
2,970
59,698
334,113
£43,591


£