**SHEKINAH CHRISTIAN CHURCH PENZANCE TRUST**
Registered Charity Number 1059804
**STATEMENT OF ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021**
**Alverton Accountants Chartered Certified Accountants Office Suite 5 Camelot Court Alverton Street Penzance Cornwall TR18 2QN**
**Tel: (01736) 360664 Email: kristin@alvertonaccountants.co.uk**
**SHEKINAH CHRISTIAN CHURCH PENZANCE TRUST**
## **Independent Examiner’s Report to the Trustees of Shekinah Christian Church Penzance Trust.**
I report on the accounts of the Trust for the period ended 31 March 2021, which is set out on pages 2 to 7.
## **Respective Responsibilities of Trustees and Examiner**
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the 2011 Act
- to follow the procedures laid down in the general Directions given by the commission under section 145(5)(b) of the 2011 Act
- to state whether particular matters have come to my attention
## **Basis of Independent Examiner’s Report**
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the next statement.
## **Independent Examiner’s Statement**
In connection with my examination, no matter has come to my attention:
1. which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 130 of the 2011 Act and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act
- have not been met or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
**Name: Relevant professional qualification or body:**
**KRISTIN CAROL SIMMONS ACCA 1299292**
**Signature: ………………………………………..**
**Date: ………………………………….**
**SHEKINAH CHRISTIAN CHURCH PENZANCE TRUST**
## **STATEMENT OF ASSETS AND LIABILITIES AS AT 31 MARCH 2021**
|**MONETARY ASSETS**
**2021**
Bank Current Accounts - Main Account
111,579
- Designated Account
7,331
- Hope Account
2,588
Cash in Hand
300
121,798
**OTHER ASSETS**
**Date of Purchase**
Equipment;
PA Equipment
July 1999
Software (Adobe)
July 2008
Digital Projector
July 2016
Dehumidifiers
3 March 2017 & 8 January 2018
Security Cameras
22 June 2013
Apple iMac
21 November 2013
Signs
2 February 2017 & 12 March 2018
Chairs
16 December 2014 & 6 February 2018
Ceiling in Crèche
30 April 2015
Baffle Boards
1 December 2015
Coffee Machine
6 March 2017
Microphone
5 December 2016
Keyboard Amp
25 March 2018
PA Desk
6 September 2018
Vacuum Cleaner
9 July 2018
iPad
6 August 2018
Sail flags
10 December 2018
Air Cooler
7 May 2019
iMac
1 August 2020
Sail Flags
16 October 2020|**2020**
93,184
5,844
435
300
99,763
**Cost**
1,683
1,278
820
224
1,548
1,149
421
1,689
3,518
2,529
168
140
979
2,035
312
329
108
315
1,324
114|
|---|---|
## **Signed on behalf of the Trustees**
## **Approved by the Trustees on**
…………………………………………. Nigel Clark, Treasurer
……………………………………..
**SHEKINAH CHRISTIAN CHURCH PENZANCE TRUST**
## Page 2
## **RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 MARCH 2021**
**----- Start of picture text -----**
RECEIPTS 2021 2020
Building --- 7,200
Tithes and Offerings 91,397 81,037
Gift Aid Tax Refunds 15,741 16,752
Special Offering --- 508
Designated Fund Receipts --- 508
Hope Account Gifts 5,074 5,823
Donation --- 30
Children’s Clubs --- 38
Outreach Parties --- 136
Ministry Contributions 100 75
The Ark --- 198
Sundry Receipts 202 990
Rent --- 1,330
Fun Day --- 2,545
Friendship Group --- 118
Books/CD 21 9
Reimbursement 86 109
Total Receipts for the Year 112,621 117,406
Opening Balances - Bank Accounts 99,464 84,582
- Cash 300 300
99,764 84,882
£212,385 £202,288
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**----- End of picture text -----**
The Notes on pages 6 and 7 form part of these Accounts
**SHEKINAH CHRISTIAN CHURCH PENZANCE TRUST**
## Page 3
## **RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 MARCH 2021**
**----- Start of picture text -----**
PAYMENTS 2021 2020
Wages 36,697 39,359
PAYE and National Insurance 6,974 7,500
Pension Policy Premiums 3,456 3,401
Ministry Gifts --- 1,788
Mileage 517 833
Payments from Designated Fund 7,802 6,400
Payments from Hope Account 3,160 6,194
Administration, Stationery and Literature 780 1,720
Refreshments 117 805
Website 675 1,017
Rent of Rooms etc. 17,004 17,004
Cleaning 203 405
Telephone 694 553
Leaders Expenses 228 469
Independent Examiners Fee 432 432
Children’s Work and Youth Group 100 599
The Ark --- 99
Friendship Group --- 121
Loan --- 300
Speaker Expenses --- 1,684
Sundry Expenses 1,524 2,314
Technical 171 363
Utilities 2,411 3,280
Insurance 250 243
Centre Maintenance 4,173 1,276
Survey Fees --- 1,190
Pastoral Expenses 81 178
Resources 201 241
Fun Day 122 1,967
Covid Compliance 1,378 ---
Pantomime --- 475
89,150 102,210
**----- End of picture text -----**
**SHEKINAH CHRISTIAN CHURCH PENZANCE TRUST**
## Page 4
## **RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 MARCH 2021**
**----- Start of picture text -----**
- Cont/d -
PAYMENTS (Cont/d) 2021 2020
Capital Expenditure
Air Cooler --- 315
Sail Flags 113 ---
Apple iMac 1,324 ---
1,437 315
TOTAL PAYMENTS FOR THE YEAR 90,587 102,525
Closing Balances - Bank Accounts 121,498 99,463
- Cash 300 300
121,798 99,763
£212,385 £202,288
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**----- End of picture text -----**
The Notes on pages 6 and 7 form part of these Accounts
**SHEKINAH CHRISTIAN CHURCH PENZANCE TRUST**
## Page 5
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021**
- 1) The Trustees have elected to prepare accounts on a receipts and payments basis as the gross recorded income from all sources does not exceed £250,000 and the charity is not a company incorporated under the Companies Acts.
- 2) Payments from the Designated Fund during the year have been;
|**Local Projects**
Gifts
Homeless Support
Hope Project
**Mission Projects**
Compassion
Ground Level
Christian Concern
Stand By Me
Stand By Me Shoe Appeal|**2021**
800
---
2,000
2,800
672
1,310
250
520
---
2,752||**2020**
800
58
3,350
4,208
600
960
---
120
400
2,080|
|---|---|---|---|
|||||
**SHEKINAH CHRISTIAN CHURCH PENZANCE TRUST**
## Page 6
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021**
## **- Cont/d -**
**2021 2020 Worldwide Projects** Shoe Appeal – Lousa, Portugal 500 --Oxfam Beirut Appeal 500 --DEC Yemen 500 --Mission India 350 --DRC 400 --2,250 0 **Miscellaneous Expenses** ----£7,802 £6,288
One tenth of all unspecified income of the Trust, plus specific offerings and gifts are deposited in the Designated Fund Bank Account which is used at the Trustees’ discretion to support local community projects, missions work overseas and members.
- 3) Charles Fleming was reimbursed £517 for mileage expenses and £165 for telephone.
- 4) Marian Fleming (Lib) was reimbursed £529 for telephone expenses.
**SHEKINAH CHRISTIAN CHURCH PENZANCE TRUST**
Page 7
## **TRANSACTIONS WITH CONNECTED PERSONS**
The following transactions with connected persons took place during the period.
- 1) Charles Fleming was appointed as leader of Shekinah Christian Church prior to the formation of the Trust and this appointment has continued under the Trust. During the period of the accounts, he has been paid gross wages of £29,764 and Pension Policy Premiums of £2,157 have been paid on his behalf. During the year he has been reimbursed for the mileage on his own vehicle as per note 3 to the accounts.
- 2) During the period, expenses were reimbursed as indicated in notes 3 and 4 on page 7 of the accounts.
- 3) Marian Fleming (Lib), wife of Charles Fleming, was paid gross wages of £14,128 for administration support and Pension Policy Premiums of £332 have been paid on her behalf.
## **Signed on behalf of the Trustees**
…………………………………….. Nigel Clark Treasurer
Date: ………………………………