## **SOUTH KENT COMMUNITY CHURCH**
**(Formerly Christian Community Church South Kent)**
**Accounts – 31st December 2023**
## **SOUTH KENT COMMUNITY CHURCH**
## **(Formerly 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 2023
## **INDEX**
- 1-6. Report of the Trustees and General Information 7. Independent Examiner’s Report to the Trustees 8. Statement of Financial Activities 9. Balance Sheet 10-18. Notes to the Accounts 19. Income and Expenditure Account
**Registered in England and Wales No: 3269700**
1.
## **SOUTH KENT COMMUNITY CHURCH**
## **(Formerly Christian Community Church South Kent)**
## **REPORT OF THE TRUSTEES for the year ended 31st December 2023**
The Trustees are pleased to present their annual report and financial statements of the charitable company for the year ended 31st December 2023 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 South Kent Community Church (formerly Christian Community Church South Kent).
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) Mr M Earl Mr S Griffiths (resigned as Chair Finance Sub Committee November 2023, resigned as Trustee May 2024) Mr S Hunnibal
Mr M Lamb Mr N Lewis Mrs J Rawlings (Trust Secretary) Mrs A Short
## **Objectives and Activities**
The main objects of the charity are
- a) To promote the Christian faith within the United Kingdom and overseas;
- b) To relieve the aged, the poor, the needy, the sick and those generally existing in conditions of hardship and distress;
- c) To advance education;
- 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.
**SOUTH KENT COMMUNITY CHURCH**
2.
**(Formerly Christian Community Church South Kent)**
**REPORT OF THE TRUSTEES for the year ended 31st December 2023 (** 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 (9 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.
Following a review and updating of the Articles of Association, the Charity Commission filed (July 2023) the revised documents and approved the amendment of the charity’s name to South Kent Community Church.
- 1 **Buildings - 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.
- 1.1 Trustees are pleased to report an increase in lettings at The Cornerstone Centre which brings in additional income to tithes and offerings. Porchlight now use the back hall every Friday morning and several other smaller organisations are beginning to make use of the facilities in the back hall which is a modern selfcontained space having been renovated in 2019. Other parts of the building have also been let to external users and this is something the Trustees are keen to develop though they note availability can be limited due to SKCC’s own community project activities requiring the space.
- 1.2 Trustees continue to be mindful of larger works at The Cornerstone Centre requiring significant funding such as repairs to the clock tower at a cost of circa. £50,000 and a new hot air heating system for the main hall at a cost of circa. £60,000. They hope to secure grant funding towards costs relating to the clock tower. Noting these two large projects alongside the ongoing maintenance of the building, the Trustees appointed a part-time buildings manager in April 2023 to oversee and manage all key aspects of building maintenance at The Cornerstone Centre.
- 1.3 The following maintenance works were carried out at The Cornerstone Centre during 2023; multiple roof repairs across the building, particularly in the clocktower. A large section of plasterwork in the main hall was repaired, and the installation of electrical surge protection across the building.
- 2 **Grant-Applications / Legacy Gifts** – During 2023, two legacy gifts were received, both for General funds. The first for £20,000 was received in June and the second for £10,000 received in two payments across September/October.
Additionally, following a successful grant application, the Cole Trust granted the charity £1,000 towards costs relating to the weekly Drop In* held at The Cornerstone Centre (*food/shelter provision for the homeless).
- 3 **Employment**
- 3.1 The charity employs a dedicated team of eight staff members, comprising three full-time and five parttime employees, all of whom are committed to faithfully pursuing the vision of South Kent Community Church. Their roles span pastoral care, administration and finance, youth and children’s work, and debt support in collaboration with Christians Against Poverty. In April 2023, a buildings manager was recruited, enhancing the staff profile significantly. NB The salary paid to Joyce Rawlings is in respect of her paid role as Administrator and does not include any payment in respect of being a Trustee.
**SOUTH KENT COMMUNITY CHURCH**
3.
## **(Formerly Christian Community Church South Kent)**
## **REPORT OF THE TRUSTEES for the year ended 31st December 2023** (Continued)
- 3 **Employment** (continued)
- 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).
- 3.3 The Trustees were keen to keep the principle of an annual increase to salaries that matched cpi and as there were no affordability constraints an increase of 5% was approved for all employees.
- 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 2023.
- 4
## **Risk Management/Policies**
- 4.1 The Trustees acknowledge the critical importance of assessing and managing risks associated with the charity’s objectives and hold overall responsibility for the risk assessment policy. The Operations Team is tasked with implementing and maintaining systems in accordance with this policy on behalf of the Trust.
- 4.2 Each year the Safeguarding Policy is reviewed. To enhance safeguarding procedures, a ‘lessons learnt’ exercise with an external provider was carried out in October 2023, which proved helpful. Additionally, a secure data reporting tool, My Concern, is now used to log safeguarding concerns. All employees and volunteers working with children & vulnerable adults also follow a safer recruitment process, including a DBS check.
- 4.3 The Trustees also annually review the charity’s policies on risk management, conflict of interest, volunteer management, complaints handling and paying staff to identify areas of risk and mitigate potential risks. Additionally, they regularly reviewed income and expenditure reports throughout the year to promptly identify and address any financial risks.
- 4.4 Risk assessments continued to be prepared for each activity undertaken. First aid training was also attended by 10 volunteers.
- B **Charity objectives and activities during 2023**
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.
2. Much of the direct implementation of the charity’s vision continued in southeast Kent, focusing on large and small communities within the area. South Kent Community Church (SKCC) is connected to Churches Together in Folkestone and Hythe, participating in joint gatherings throughout the year, including Easter and Christmas services. SKCC is also part of Forge, a network of churches across Kent, London, Hampshire, and Cornwall, fostering shared relationships and activities. During 2023, Forge hosted various events for SKCC leaders and members, including a leaders’ retreat.
3. The Trustees continued to pursue their constitutional duties in respect of investing in Christian workers, outreach, and wide-ranging youth and children’s work.
- 3.1 Sunday services were held weekly at The Cornerstone Centre, offering practical, biblical teaching in an informal and relaxed atmosphere with a variety of gifted speakers. Children & youth had their own agerelated teaching in groups meeting after sung worship. Additionally, Youth Church (3[rd] Sunday) and Kidz Church (4[th] Sunday) were hosted monthly from the back hall, running concurrently with the adult service and tailored specifically to the youth and children. Sunday services continued to be live-streamed on Facebook, making them accessible to those unable to attend in person and to a wider audience. The installation of new audio equipment (2022/23) further enhanced the sound quality in the building bringing much benefit. 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.
**SOUTH KENT COMMUNITY CHURCH**
## **(Formerly Christian Community Church South Kent)**
## **REPORT OF THE TRUSTEES**
## **for the year ended 31st December 2023** (Continued)
- B **Charity objectives and activities during 2023 (continued)**
- Planned outreach activities included a church family picnic in Hythe and an initiative called ‘Blessing Sunday’, where the Sunday service was dedicated to community acts of kindness in Folkestone. The Trustees were pleased to report that a significant number of youth from SKCC attended the Satellites youth camp. Additionally, a new two-day holiday club organised by SKCC’s youth & children’s worker was a resounding success, reaching maximum capacity with children from within SKCC and the local community participating. In the autumn of 2023, a further new initiative ‘Family Church’ began. It brings together parents with their children ages (0 to school year 6) to learn about Jesus and grow in faith using Bible stories, crafts, games and singing. Family Church runs quarterly throughout the year and has been warmly received.
- 3.2 During 2023, the Trustees continued to work with the Leadership Team in their vision to _‘demonstrate God’s Kingdom in Community – at Home and *Away’_ . **At Home** involvement was demonstrated through the following ‘in house’ community projects:
- **Options** , a pregnancy crisis service offering free unbiased confidential support for unplanned pregnancy, post abortion and pregnancy loss saw a small increase of clientele in 2023.
- **Little Treasures Parent and Toddler Group,** which runs on Monday mornings during term time from The Cornerstone Centre, continued to attract a consistent number of families, with an average attendance of 40 children per session. The team provides opportunity for conversation, refreshments, craft, playtime and singing.
- **Coffee Mornings** at The Gate – are held on the first Friday of the month for all ages and on the third Friday of the month specifically for parents with ‘little ones’. Both events are well attended and appreciated within the community, reaching out to those outside of SKCC.
- **Drop In** , held at The Cornerstone Centre, providing social interaction & food provision for the homeless on Monday and Wednesday afternoons. Numbers of guests using the service ranged between 20 – 40 each session during 2023. A particular highlight for guests is the ‘fish & chips’ lunch.
- **The Mill Youth Club** runs out of the back hall at The Cornerstone Centre on Friday evenings during term-time and sees approximately 20 – 30 young people coming along from within the community. Special events also draw in family members.
- **School Assemblies/Prayer Club** – SKCC’s children’s & youth worker maintains regular visits to 8 local primary schools, conducting assemblies using videos and puppets. The prayer club, initiated in 2022 at a local primary school, remains highly successful with up to 60 children attending each week.
- **Pure Dance** – a new group established in 2023 with the goal of providing affordable, wholesome dance lessons for children and integrating Christian themes to promote character building. This initiative has been warmly welcomed by the local community and is proving rather popular.
- **Christians Against Poverty (CAP)** - The Trustees maintained full funding for CAP Folkestone, led by Angela Burnett. Throughout the year, CAP Folkestone assisted 27 new clients (individuals, couples or families). 5 people reconnected with faith and church. 4 clients achieved debt-free status. Additionally, members of SKCC and the broader community assembled and distributed 30 Christmas hampers with festive treats to CAP families and individuals.
- 3.3 Involvement * **Away,** and outside of SKCC’s remit, either overseas or in the UK was demonstrated as follows:
- In Romania, through the organisations of Aurora Christian Association and Hospice of Hope.
- In Rwanda, through supporting Tom MacGregor and his work with Azizi Life.
- In Mozambique, through supporting Heather Pritchard and her work with Kedesh Santuario.
- In Burkina Faso, through supporting a local school in Kodeni.
- And through supporting the following organisations: Amor Europe, Mission Aviation Fellowship, Folkestone Churches Winter Shelter Project, Rainbow Centre, Kings School of Theology, Canal Ministries, Christians Against Poverty and Scripture Union.
_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 3.3)._
## **SOUTH KENT COMMUNITY CHURCH**
## **(Formerly Christian Community Church South Kent)**
## **REPORT OF THE TRUSTEES**
**for the year ended 31st December 2023 (** Continued)
## B **Charity objectives and activities during 2023 (continued)**
In addition to this, in April and October 2023, SKCC took part in food packs held at The Cornerstone Centre and arranged by the charity Feed the Hungry. Special offerings were also taken during the year in response to the earthquake disasters in Turkey, Syria and Morocco. Fiona Coombs (SKCC leader) travelled to Mozambique in March 2023 to visit Heather Pritchard. This marked SKCC’s first visit to Mozambique and the boys’ home at Kedesh. Fiona was able to report first-hand on the wonderful work Heather is carrying out there. Furthermore, a team of young people from SKCC also began to plan and raise funds for a trip to Moldova in the summer of 2024 with Amor Europe which no doubt will be a lifechanging experience.
The autumn of 2023, saw the arrival of several asylum seekers from Napier Barracks regularly connecting into our Sunday services. A small team was established to offer friendship and support to these guys, who are often only in the area for about 10 weeks.
During 2023, the Trustees were also able to offer use of The Cornerstone Centre as a community hub to Kent County Council and Folkestone & Hythe District Council for drop-in sessions to Ukrainian guests who have been rehomed in the local area following the war in Ukraine.
The Trustees once again express thanks to SKCC employees for their tireless commitment throughout the year. They also gratefully acknowledge the huge number of volunteers from SKCC who contribute their time, energy, and skills often sacrificially, to enable the charity to provide such a variety of activities and community projects, noting that without them, 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 £353,126 and total expenditure on charitable activities amounted to £436,561. This left a deficit for the year of £90,473 on unrestricted funds and a surplus of £7,038 on restricted funds. The balance on unrestricted funds at the year-end, net of fixed assets, was £484,397 and restricted funds £36,567.
The main source of income during the year was donations.
## **Reserves**
The charity adheres to a robust financial management approach centered on establishing and monitoring reserves. This involves striking a balance between taking calculated risks and prudently safeguarding funds. The Trustees’ primary principle is to ensure sufficient reserves are maintained to cover employee salaries and essential expenses at The Cornerstone Centre for up to three months in the event of a severe cash-flow interruption. Beyond immediate needs, reserves are also earmarked for longer-term projects, including restoration efforts at The Cornerstone Centre, and fulfilling the charity’s objectives. Following the sale of 11 Twiss Avenue, the charity’s reserves have exceeded immediate requirements. However, Trustees are developing a strategic plan to allocate these surplus reserves towards expanding the charity’s mission and objectives in part through restoration projects at The Cornerstone Centre.
## **Investments**
The Trustees prioritise safeguarding funds while maximising returns on surplus resources. To achieve this, they opened a 2-year fixed term charity deposit account with Virgin Money during 2023, enabling a higher level of interest on savings whilst also benefitting from government guarantees by diversifying investments across institutions.
**SOUTH KENT COMMUNITY CHURCH**
6.
## **(Formerly Christian Community Church South Kent)**
## **REPORT OF THE TRUSTEES**
## **for the year ended 31st December 2023 (** Continued)
## **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 from within the church with appropriate skills and expertise should the need arise. Interested parties are given details of the background of the charitable company to make them aware of current activities.
James Coombs and Phil Haines (the two main leaders of the church) receive an 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 Articles of Association, 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 has 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.
This Report was approved by the Board on 17th September 2024
A Earl
Signed on its behalf by: …………………………………… Director and Trustee
Folkestone, Kent
**SOUTH KENT COMMUNITY CHURCH**
7.
**(Formerly 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 2023.
## **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
19th September 2024
**SOUTH KENT COMMUNITY CHURCH**
8.
**(Formerly Christian Community Church South Kent)**
## **STATEMENT OF FINANCIAL ACTIVITIES**
_(including an income and expenditure account)_ **for the year ended 31st December 2023**
|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
**Net movement in funds**
**Reconciliation of funds**
Total funds brought forward
**Total funds carried forward**|**Unrestricted Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**2023**
**£**
**£**
**£**
251,824
52,654
304,478
5,728
-
5,728
7,601
-
7,601
35,319
-
35,319
300,472
52,654
353,126
390,945
45,616
436,561
390,945
45,616
436,561
(90,473)
7,038
(83,435)
3,843
(3,843)
-
-
-
-
(86,630)
3,195
(83,435)
932,837
33,372
966,209
£846,207
£36,567
£882,774|**Total**
**Funds**
**2022**
**£**
286,189
1,263
4,055
3,124|
|---|---|---|
|||294,631|
|||336,193|
|||336,193|
|||(41,562)
-
469,437|
|||427,875
538,334|
|||£966,209|
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
9.
## **SOUTH KENT COMMUNITY CHURCH**
## **(Formerly Christian Community Church South Kent)**
|**BALANCE SHEET**
**as at 31st December 2023**
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
**Total net assets**
15
**The funds of the Charity**
Restricted income funds
16
Unrestricted income funds
16
Designated income funds
16
Total unrestricted funds
**Total charity funds**|**2023**
**£**
361,810
361,810
16,158
468,034
56,749
540,941
19,977
520,964
882,774
-
£882,774
36,567
577,803
268,404
846,207
£882,774|**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|
For the year ended 31st December 2023 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: 17th September 2024 and are signed on their behalf by:
A Earl
...................................................... Director
The notes on pages 10 to 18 form part of these financial statements
**SOUTH KENT COMMUNITY CHURCH**
10.
**(Formerly Christian Community Church South Kent)**
## **NOTES TO THE ACCOUNTS**
**for the year ended 31st December 2023**
## 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:
- The charity has entitlement to the funds;
- any performance conditions attached to the items of income have been met or are fully within the control of the charity;
- there is sufficient certainty that receipt of the income is considered probable; and
- the amount can be measured reliably.
- For legacies entitlement is taken as the earlier of:
- The date on which the charity is aware that Probate has been granted;
- the estate has been finalised and notification has been made by the Executors to the Trust that a distribution will be made; or
- when a distribution is received from the Estate.
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.
**SOUTH KENT COMMUNITY CHURCH**
11.
**(Formerly Christian Community Church South Kent)**
## **NOTES TO THE ACCOUNTS**
**for the year ended 31st December 2023** (continued)
- e) **Fund Accounting**
- 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.
- f) **Expenditure and Irrecoverable VAT** 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:
- Expenditure on Charitable activities includes the cost of running the activities of South Kent Community Church _._
- Other expenditure represents those items not falling into any other heading.
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.
- 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.
- 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 losses**
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.
**SOUTH KENT COMMUNITY CHURCH**
12.
## **(Formerly Christian Community Church South Kent)**
## **NOTES TO THE ACCOUNTS**
**for the year ended 31st December 2023** (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|2023
£
304,478
£304,478|2022
£
286,189|
|---|---|---|
|||£286,189|
Of the £304,478 received in 2023 (2022: £286,189) £52,654 was restricted funds (2022: £39,425) and £251,824 (2022: £246,764) 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
**Total**|Christians
Against
Church
2023
Poverty
activity
Total
£
£
£
6,944
147,195
154,139
-
136,272
136,272
-
55,204
55,204
-
8,841
8,841
18,922
18,922
19,225
36,655
55,880
-
3,130
3,130
-
2,782
2,782
-
1,391
1,391
-
-
-
£26,169
£410,392
£436,561|2022
Total
£
75,826
127,831
36,112
10,241
22,055
52,568
3,050
2,772
1,336
4,402|
|---|---|---|
|||£336,193|
Of the £436,561 expenditure in 2023 (2022: £336,193), £390,945 was charged to unrestricted funds (2022: £304,434) and £45,616 to restricted funds (2022: £31,759).
**SOUTH KENT COMMUNITY CHURCH**
13.
**(Formerly Christian Community Church South Kent)**
## **NOTES TO THE ACCOUNTS**
**for the year ended 31st December 2023** (continued)
## 6. **Net income/(expenditure) for the year**
|_This is stated after charging:_
Depreciation
Independent examiner's fee|2023
£
18,922
3,130|2022
£
22,055
3,050|
|---|---|---|
7. **Analysis of staff costs and trustee remuneration and expenses**
|Salaries and wages
Social security costs
Employer contribution to defined contribution pension scheme|2023
£
187,361
12,142
7,088
£206,591|2022
£
163,330
10,761
6,231|
|---|---|---|
|||£180,322|
No employees had emoluments in excess of £60,000 (2022: 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|2023
£
-
-
30,966
3,018
1,226
£35,210|2022
£
1,875
-
29,116
2,919
1,167|
|---|---|---|
|||£35,077|
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|2023
£
-
-
-
-|2022
£
493
-
20|
|---|---|---|
|||£513|
Key management personnel were paid £91,281 in the year and travel expenses of £334.
**SOUTH KENT COMMUNITY CHURCH**
14.
**(Formerly Christian Community Church South Kent)**
## **NOTES TO THE ACCOUNTS**
**for the year ended 31st December 2023** (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
Administration
Buildings Manager|2023
Number
3
1
1
2
1
8|2022
Number
4
-
1
2
-|
|---|---|---|
|||7|
## 9. **Related party transactions**
During the year one of the directors was paid expenses (through the payroll) in respect of telephone in the sum of £320 (2022: one director £512).
During the year the trustees, their spouses and key management personnel donated £55,139 (2022: £40,020) to the charity in total, with £2,005 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 2022
Additions
Disposals
As at 31.12 2023
Depreciation:
As at 31.12 2022
Charge for year
On Disposals
As at 31.12 2023
Net book value:
As at 31.12 2023
As at 31.12 2022|Freehold
Properties
Equipment
£
£
372,166
81,057
-
6,993
-
-
372,166
88,050
24,815
54,669
4,962
13,960
-
-
29,777
68,629
£342,389
£19,421
£347,351
£26,388|Total
£
453,223
6,993
-|
|---|---|---|
|||460,216|
|||79,484
18,922
-|
|||98,406|
|||£361,810|
|||£373,739|
**SOUTH KENT COMMUNITY CHURCH**
15.
**(Formerly Christian Community Church South Kent)**
## **NOTES TO THE ACCOUNTS**
**for the year ended 31st December 2023** (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
15.**Analysis of net assets between funds**|2023
£
11,596
4,562
£16,158
2023
£
468,034
£468,034
2023
£
19,977
£19,977|2022
£
10,352
4,184|
|---|---|---|
|||£14,536|
|||2022
£
545,937|
|||£545,937|
|||2022
£
7,114|
|||£7,114|
||||
|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
£
£
£
£
361,810
-
-
361,810
21,593
-
35,156
56,749
194,400
268,404
1,411
464,215
-
-
-
-|
|---|---|
||£577,803
£268,404
£36,567
£882,774|
**SOUTH KENT COMMUNITY CHURCH**
16.
**(Formerly Christian Community Church South Kent)**
## **NOTES TO THE ACCOUNTS**
**for the year ended 31st December 2023** (continued)
## 16. **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
1.1.23
resources
expended
Transfers
31.12.23
£
£
£
£
£
706
-
-
-
706
294
4,357
(100)
(4,000)
551
3
2,015
(2,325)
1,100
793
831
2,640
(2,500)
(971)
-
1,296
2,748
(1,496)
80
2,628
7,886
4,450
(3,828)
264
8,772
625
3,875
(1,671)
(90)
2,739
-
1,223
(1,313)
90
-
194
-
-
-
194
1,563
765
(1,300)
10
1,038
9,260
-
-
-
9,260
1,330
12,652
(11,943)
(444)
1,595
595
-
-
-
595
56
-
-
-
56
600
-
-
-
600
823
1,974
(1,082)
-
1,715
6,332
14,605
(17,000)
90
4,027
889
200
(35)
-
1,054
89
355
(472)
28
-
-
795
(551)
-
244|
|---|---|
||£33,372
£52,654 £(45,616)
£(3,843)
£36,567|
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.
**SOUTH KENT COMMUNITY CHURCH**
17.
**(Formerly Christian Community Church South Kent)**
## **NOTES TO THE ACCOUNTS**
**for the year ended 31st December 2023** (continued)
16. **Analysis of charitable funds - continued**
## **Analysis of movements in unrestricted funds**
|General Funds
_Designated funds_
After School Clubs
Amor Europe
Assemblies
Approved Building
Maintenance
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
New equipment
Options
Outreach Events
PA
Publicity
Rainbow centre
Reserves
Romania
Rwanda
Safe Place
Scripture Union
Self fund
Sponges
Sunday Mornings
Training & equipment
Twiss Avenue Tithe
Fund
Visiting speakers
Winter shelter
Youth work
**Total**|Balance
Incoming
Resources
Recognised
Funds
1.1.23
resources
expended
gains
Transfers
31.12.23
£
£
£
£
£
907,684
295,976
(283,272)
(342,585)
577,803
500
-
-
-
-
500
-
-
(1,200)
-
1,200
-
469
-
(11)
-
31
489
-
-
(1,212)
-
126,200
124,988
-
-
(1,913)
-
2,000
87
-
-
(1,125)
-
1,200
75
-
-
(4,992)
-
4,992
-
5,117
-
(1,852)
-
(2,117)
1,148
1,000
-
(1,072)
-
599
527
2,000
-
-
-
(1,100)
900
-
-
(1,500)
-
1,500
-
2,025
-
(2,500)
-
475
-
10
30
(5,100)
-
5,090
30
222
-
(1,775)
-
1,319
(234)
-
-
(4,000)
-
4,000
-
4,500
-
(2,709)
-
495
2,286
-
-
(500)
-
500
-
-
-
(200)
-
200
-
651
-
-
-
(651)
-
191
-
(185)
-
308
314
385
-
(52)
-
87
420
-
-
(1,025)
-
1,025
-
2,500
-
(2,500)
-
-
-
-
-
(5,536)
-
5,536
-
-
10
-
-
(10)
-
674
-
(359)
-
325
640
(28)
-
(301)
-
1,528
1,199
1,000
-
-
-
(1,000)
-
-
-
(1,200)
-
1,200
-
-
-
-
-
130,000
130,000
-
-
-
-
500
500
4
-
-
-
496
500
-
-
-
-
-
-
-
-
(900)
-
900
-
(20)
4,456
(4,441)
-
5
-
443
-
-
-
57
500
-
-
(225)
-
750
525
1,750
-
(3,098)
-
1,348
-
-
-
(52,822)
-
54,600
1,778
580
-
(675)
-
420
325
300
-
-
-
-
300
880
-
(2,693)
-
2,420
607|
|---|---|
||£932,837 £300,472 £(390,945)
£-
£3,843
£846,207|
**SOUTH KENT COMMUNITY CHURCH**
18.
**(Formerly Christian Community Church South Kent)**
## **NOTES TO THE ACCOUNTS**
**for the year ended 31st December 2023** (continued)
## 16. **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 PA fund to the general fund as the fund has been used to purchase new PA equipment during the year.
## 17. **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 £1,363 (2022: £2,336) were due to the fund. They are included in other creditors.
## 18. **Other financial commitments**
At 31st December 2023 the charity had commitments under non-cancellable operating leases over the remaining 2 1/2 years of the lease totalling £4,000.
19.
**SOUTH KENT COMMUNITY CHURCH**
## **(Formerly Christian Community Church South Kent)**
|**INCOME AND EXPENDITURE ACCOUNT**
**for the year ended 31st December 2023**
£
£
INCOME
Offerings, donations and legacies
247,328
Interest received
5,728
Restricted and designated income
57,150
Other income
35,319
Rental income
7,601
353,126
EXPENDITURE
**Activities relating to work of church**
Restricted and designated expenditure
153,239
General project expenditure
900
Pastoral support
136,272
Motor and travel
801
Telephone
1,400
Caretaker salary
14,554
Heat, light, water and rates
19,174
Insurance and licences
9,493
Repairs and maintenance
11,983
Printing and stationery
4,730
Publicity
577
Books and tapes
151
Hospitality
1,134
Depreciation - Buildings
4,962
- Equipment
13,960
373,330
**Management and Administration**
Office and administration support
55,880
Computer consumables and software
48
Bank charges
1,391
Loan interest
-
Professional fees
2,782
Accountancy
3,130
63,231
436,561
NET (EXPENDITURE)/INCOME FOR THE YEAR
£(83,435)||**2022**
£
246,548
1,263
39,641
3,124
4,055
294,631
75,388
438
127,831
636
2,532
-
12,756
11,422
11,934
3,833
1,216
163
826
4,962
17,093
271,030
52,568
1,035
1,336
4,402
2,772
3,050
65,163
336,193
£(41,562)|
|---|---|---|
||
||
||
||