2020-12-31-accounts - Tabernacle Christian Centre Trust

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				Page
Reference and administrative		details ofthe trust, its Trustees	and advisers
Trustees' report				2-7
Independent auditors'	report	on the financial statements		8-10
Statement offinancial	activities
Balance sheet				12
Notes to the financial	statements			13-30

Trustees		Pastor Derrick Wilson,	Pastor Derrick Wilson,	Chairman	Chairman
		Pastor Paulette Wilson
		Sunil Chothi (resigned		20 May 2021)
		Victoria Shaw
		Claudette Christie
		Ronald Montague
Charity registered
number		1075130
Principal office		210 Latimer Road
		London
		W10 6QY
Independent	auditors	Jacksons Chartered	Accountants
		First Floor
		Albion House
		Albion Street
		Hull
		East Yorkshire
		HU1 3TE
Bankers		National Westminster		Bank Pic
		159Rushey Green
		London
		SE64BJ
Accountants		SMG Business Accountants			Ltd - Chartered	Certified Accountants
		London Canary Wharf		Oflice
		Spaceworks, 25 Cabot Square
		London
		E144QZ

						As restated
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
		Note	2020 8	2020	2020 8	2019f
Income from:
Donations and legacies			246,224	746	246,970	252,963
Charitable activities			223,348		223,348	244,438
Other trading activities			207		207	2,632
Investments			249		249	732
Total income			470,028	746	470,774	500,755
Expenditure on:
Raising funds			281		281	500
Charitable activities			383,127		383,127	412,626
Other expenditure			17,414		17,414	20,657
Total expenditure			400,822		400,822	433,783
Net movement In funds			69,206	746	69,952	65,982
Reconciliation offunds:
Total funds brought	forward as
previously stated			497,087	9,135	506,222	380,196
Prior year adjustment						59,044
Total funds brought	forward as
restated			497,087	9,135	506,222	439,240
Net movement in funds			69,206	746	69,952	66,982
Total funds carried	forward		566,293	9,881	576,174	505,222

								As restated
				Note		2020		2019f
Fixed assets
Tangible assets				12		844,385		856,000
						844,385		856,000
Current assets
Debtors				13	79,656		43,685
Cash at bank and	in hand				64,248		74,477
					143,904		118,162
Creditors: amounts	falling		due within one
year				14	(190,212)		(196,359)
Net current liabilities						(46,308)		(78,197)
Total assets less	current		liabilities			798,077		777,803
Creditors: amounts	falling		due after more
than one year				15		(221,903)		(271,581)
Net assets excluding		pension asset				576,174		506,222
Total net assets						576,174		506,222
Charity funds
Restricted funds				18		9,881		9,135
Unrestricted funds				18		566,293		497,087
Total funds						576,174		506,222

Freehold buildings	2%straight	line
Motor vehicles	25% straight	line
Fixtures and fittings	10%straight	line
Office equipment	15%straight	line
Computer equipment	15%straight	line

			Unrestricted	Restricted	Total
			funds	funds	funds
			2020	2020	2020
			6
Donations			185,110	746	185,856
Government	grants —Covid Job retention	scheme	61,114		61,114
Total 2020			246,224	746	246,970
			Unrestricted	Restricted	Total
			funds	funds	funds
			2019f	2019 6	2019f
Donations			252,247	716	252,963

					Unrestricted	Total
					funds	funds
					2020 8	2020f
	Income from charitable		activities	- School	223,348	223,348
					As restated	As restated
					Unrestricted	Total
					funds	funds
					2019f	2019f
	Income from charitable		activities	—School	244,438	244,438
5.	Investment	income
					Unrestricted	Total
					funds	funds
					2020	2020
					8
	investment	income - other local		unlisted	249	249
					Unrestricted	Total
					funds	funds
					2019f	2019
	Investment	income - other local		unlisted	732	732

	Unrestricted	Total
	funds	funds
	2020f	2020f
Church	47,431	47,431
School	335,696	335,696
Total 2020	383,127	383,127

			As restated
	Unrastncted	Restricted	Total
	funds	funds	funds
	2019f	2019	2019f
Church	41,723		41,723
Relief		5,140	5,140
School	365,763		365,763
Total 2019	407,486	5,140	412,626

			Unrestricted	Total
			funds	funds
			2020	2020
			6	6
Oiherresources	expended	1	845	845
Oiherresources	expended	2	16,569	16,569
Total 2020			17,414	17,414

				Unrestricted	Total
				funds	funds
				2019f	2019 k
Bank	charges	and	interest	1,253	1,253
Loan	interest			19,404	19,404
Total	2019			20,657	20,657

	Activities
	undertaken	Support	Total
	directly	costs	funds
	2020f	2020f	2020f
Church		47,431	47,431
School	5,088	330,608	335,696
Total2020	5,088	378,039	383,127

	Activities		As restated
	undertaken	Support	Total
	directly	costs	funds
	2019f	2019f	2019f
Church		41,724	41,724
Relief	5,140		5,140
School	15,407	350,355	365,762
Total 2019	20,547	392,079	412,626

										Total
								Church	School	funds
								2020	2020	2020
									8	8
Non- contracted		saff							(240)	(240)
Books, publications			and	teaching		aids			420	420
School trips, swimming				and	examination		fees		921	921
Insurance,	licenses,		permits		and	inspection fee			577	577
Bad debts									3,410	3,410
Total 2020									5,088	5,088
										Total
								Church	School	funds
								2019	2019f	2019
Non- contracted		saff							1,813	1,813
Books, publications			and	teaching		aids			785	785
School trips, swimming				and	examination		fees		6,710	6,710
Relief and donations								5,140		5,140
Insurance,	licenses,		permits		and	inspection fee			479	479
Bad debts									5,620	5,620
Total 2019								5,140	15,407	20,547

				Total
		Church	School	funds
		2020f	2020 6	2020f
Staff costs			201,886	201,886
Depreciation		12,066		12,068
Pastors allowance		14,923		14,923
Conferences and training		200	296	496
Relief and donations		2,050		2,050
Equipment rental and other	costs		1,108	1,108
Printing postage and stationery			101	101
Insurance, licenses, permits	and inspection fee	2,479	2,548	5,027
Audit fees		1,920		1,920
Other professional and admin costs		1,917	3,262	5,179
Subscriptions and software	renewals	200	1,193	1,393
Rent, rates and council tax		956	109,696	110,652
Water, Gas and electric		9,351	2,582	11,933
Telephone, mobile and internet		1.113	798	1,911
Cleaning, repairs, maintenance and renewals		254	5,641	5,895
Motor running costs and expenses			1,497	1,497
Total 2020		47,431	330,608	378,039

Analysis ofsupport costs	(continued)
				Total
		Church	School	funds
		2019f	2019f	2019f
Staff costs		377	227,032	227,409
Depreciation		12,850	886	13,736
Pastors allowance		18,203		18,203
Conferences and training			856	856
Equipment rental and other	costs		1,032	1,032
Printing postage and stationery			474	474
Insurance, licenses, permits	and inspection fee	517	2,743	3,260
Audit fees		1,920		1,920
Other professional and admin costs		120	5,431	5,551
Subscriptions and software	renewals	258	211	469
Rent, rates and council tax		911	94,517	95,428
Water, Gas and electric		5,618	9,308	14,926
Telephone, mobile and internet		768	639	1,407
Cleaning, repairs, maintenance and renewals		182	6,543	6,725
Motor running costs and expenses			682	682
Total 2019		41,724	350,354	392,078

Staff costs
				2020f	2019f
Wages and	salaries			199,146	212,992
Social security costs				918	11,708
Contribution	to defined	contribution	pension schemes	1,822	2,709
				201,886	227,409

accom	modation	at the church. Th	e value of pastoral	allowances to trustee	s were as follows:
					2020f	2019f
Pastor	Derrick	Wilson	Passtoral	allowance	8,140	9,780
Pastor	Paulette	Wilson	Passtoral	allowance	6,783	8,423

			Fixtures
	Freehold	Motor	and	Office	Computer
	property f	vehicles E	fittings E	equipment E	equipment E	Totalf
Cost or valuation
At 1 January 2020	1,000,000	29,814	14,170	38,607	34,926	1,117,517
Additions				452		452
At 31 December 2020	1,000,000	29,814	14,170	39,059	34,926	1,117,969

				Freehold	Motor	Motor	Fixtures and		Office	Computer
				property	vehicles		fittings	equipment		equipment
						6	6		6	6
										Total
	Depreciation
	At 1 January 2020			144,000	29,814	14,170	38,607		34,926	261,517
	Charge for the year			12,000				68		12,068
	At 31 December 2020			156,000	29,814	14,170	38,675		34,926	273,585
	Net book value
	At 31 December 2020			844,000				384		844,384
	At 31December 2019			856,000						856,000
13.	Debtors
									2020 6	2019f
	Due within one year
	Trade debtors								51,881	11,207
	Other debtors								1,000	1,000
	Prepayments and accrued income								26,775	31,478
									79,656	43,685
14.	Creditors: Amounts	falling due		within one	year
									2020f	2019f
	Bank loans								63,319	57,071
	Payments received on		account						13,307	12,119
	Trade creditors								35,370	37,514
	Other taxation and social security								22,594	29,810
	Pension contributions		payable						590	133
	Other creditom								13,351	f8,532
	Accruals and deferred		income						41,681	41,180

14.	Creditors:	Amounts	fallin	g due within one y	ear (continued)
						2020 6	2019 f
						190,212	196,359
15.	Creditors:	Amounts	falling due after more than one year
						2020	2019f
	Bank loans					221,903	271,581
16.	Financial	instruments
						2020	2019f
	Financial assets
	Financial assets measured			at fair value through	income and expenditure	64,248	74,477

						Balance at
			Balance at 1			31
			January			December
			2020f	Income	Expenditure 6	2020
Unrestricted		funds
Unrestricted		fund	497,087	470,028	(400,822)	566,293
Restricted		funds
Restricted	Fund		9,135	746		9,881
Total offunds			506,222	470,774	(400,822)	576,174

	Statement		offunds - prior year
				As restated				Balance at
				Balance at				31
				1January				December
				2019f	Income f	Expenditure	f	2019f
	Unrestricted		funds
	Unrestricted		fund	425,581	500,049	(428,643)		497,087
	Restricted		funds
	Restricted	Fund		13,559	716	(5,140)		9,135
	Total offunds			439,240	500,765	(433,783)		505,222
19.	Summary	offunds
	Summary	offunds - current year
								Balance at
				Balance at 1				31
				January				December
				2020f	Income	Expendituref		2020
	General funds			497,087	470,028	(400,822)		566,293
	Restricted	funds		9,135	746			9,881
				506,222	470,774	(400,822)		576,174

Summary offunds -prior year
	As restated			Be(ance at
	Be)ence at			31
	1January			December
	2019f	income f	Expenditure	2019
General funds	425,681	500,049	(428,643)	497,087
Restricted funds	13,559	716	(5,140)	9,135
	439,240	500,765	(433,783)	506,222

Analysts	of n	et assets between	funds - current period
				Unrestricted	Restricted	Total
				funds	funds	funds
				2020 6	2020f	2020 6
Tangible fixed		assets		844,385		844,385
Current assets				134,024	9,881	143,905
Creditors	due within one year			(190,212)		(190,212)
Creditors	due	in more than one year		(221,903)		(221,903)
Difference				(1)		1
Total				566,293	9,881	576,174
Analysis	of net assets between		funds - prior period
				Unrestricted	Restricted	Totei
				funds	funds	funds
				2019f	2019f	2019 6
Tangible	fixed	assets		856,000		856,000
Current assets				109,027	9,135	118,162
Creditors	due	within one year		(196,359)		(196,359)
Creditors	due	in more than one year		(271,581)		(271,581)
Total				497,087	9,135	506,222

At 31 Dec cancellable	ember 2020 the trust had commitments to make fu operating leases as follows:	ture minimum lease payments	under non-
		2020	2019f
Not later than 1 year		100,000	100,000
Later than	1 year and not later than 5years	400,000	400,000
Later than	5years	50,000	f50,000
		550,000	650,000

					2020	2019f
Pastor D Wilson - Pastoral	allowance	and	pension	contribution	8,140	9,780
Pastor D Wilson - Pastoral	allowance	and	pension	contribution	8,783	8,423
Ms E Wilson —Remuneration	and pension		contribution		28,053	25,833
					42,978	44,036