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2020-12-31-accounts

Charity No. 1075784 Company No. 3719704

Romney Marsh Community Church

Annual Report & Financial Statements

For the Year Ending 31[st] December 2020

Romney Marsh Community Church

Contents
Page
Charity Information 1
Trustees' Report 2 - 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Accounts 8 -16

Romney Marsh Community Church

Charity Information

Charity Registration No.: 1075784
Company Registration No.: 3719704
Governing Document: Memorandum and Articles of Association
Incorporated on the 25th February 1999
Trustees: Paul Stephen King (Chairman)
Nicholas Peter Barratt
Keren Elizabeth Morrell
Bruce Godfrey Streather
Correspondence Address: Karen Elaine King
Romney Marsh Community Church
The Centre
North Street
New Romney
Kent
TN28 8DW
Legal Advisors: Streathers Solicitors LLP
44 Baker Street
London
W1U 7AL
Independent Examiner: Peter Saltiel
Church & Charity Accounts Service
Planchadeau
23460 Saint-Pierre-Bellevue
France
formerly, 69 Portland Place
Greenhithe, Kent, DA9 9FE
Bankers: Lloyds TSB
43 Sandgate Road
Folkestone
Kent
CT20 1RZ

1

Romney Marsh Community Church

Trustees’ Annual Report For 2020

Company Limited by Guarantee

Registered in England No 3719704 Charity Number 1075784 Registered Address The Centre, 8 North Street, New Romney, Kent, TN28 8DW Trust Deed dated 31/01/99 Elders/Members Nicholas Peter Barratt - Pastor Paul Stephen King Trustees Paul Stephen King Nicholas Peter Barratt Keren Elizabeth Morrell Bruce Godfrey Streather Company Secretary Paul Stephen King

Objects

The objects of the charity are:

Management

The Elders manage the spiritual life of the church and work closely with the apostolic team from Salt & Light Ministries. The Trustees hold the legal responsibility for the company/charity and are responsible to the Members. The staff and volunteers are responsible to their Head of Department, who in turn are responsible to the Elders.

Finance

The Charity is totally self-supporting, giving 12% of its income away to various good causes. The Gift Aid Declaration Scheme and GADAS still provide a successful additional income at no extra cost to our members.

2

Romney Marsh Community Church

Reserves Policy

It is a requirement of the Charites Act that the trustees consider the financial requirements of the Charity on an ongoing basis and formulate a policy which seeks to determine the level of reserves required to be held at any one time to enable the Charity to carry out its charitable activities.

The Charity is founded on biblical principles, one of which is that all things come from God, and He will provide for our every need (Luke 12:22-31). On this basis, whilst the trustees understand the importance of good practice and stewardship in all matters relating to the Charity, they do not believe it is appropriate to make specific financial provision for future liabilities.

Activities

Due to the restrictions imposed by the government to limit social contact in order to reduce the spread of the Corona virus (Covid19) global pandemic access to The Centre has been severely restricted this year from March onward.

Although a difficult time for all, in that most of the activities have not continued as normal, it has been an opportunity to investigate and undertake new ways to be church. Showing Christs love in the local community, by looking after neighbours, doing shopping, phone calls, giving small gifts, helping in practical ways. We may not be able to meet as before, but Jesus has not isolated. There are still lots of ways to spread his word, be it in a more individual way. It is a challenge for all believers to seek out how to continue Jesus’ commission.

The regular Sunday worship services are now streamed on line making them open to people of all faiths or no faith, of any age, nationality, culture or gender, and give a public benefit to all who choose to view and engage; all are welcomed and valued equally. The basis of our teaching and moral and ethical guidance is in line with the scriptures and teaching of Jesus Christ as contained in the Bible.

Some Discipleship groups and youth groups have continued to meet for fellowship, worship, study and ministry midweek via zoom.

An adult Alpha course was run via zoom which although very different was enjoyed by those taking part.

The Food Bank was the only activity to be allowed to continue in person. Risk assessments were undertaken and processes put in place to keep the staff, volunteers and clients safe in accordance with government guidelines, including wearing PPE, social distancing, and changes to the administrative processes.

3

Romney Marsh Community Church

Employees

Nicholas Barratt continues as Pastor of the Church for 20 hours per week.

A Church Receptionist/Caretaker for 10 hours per week.

A Community Liaison Officer for 13 hours per week to deal with finance and funding issues.

A Children’s Worker for 5 hours per week.

A Senior Youth Worker for 8 hours per week.

A Community Support worker for 10 hours per week

Other Work

The charity has two people who are registered with Kent County Council to officiate at wedding ceremonies. Due to Covid 19 no weddings took place during the year.

The ongoing development of the Centre has been put on hold until the pandemic is under control.

Facilities rented out:

Unit 3 in The Centre is occupied by Al’s Gym, but as this has been closed under government restrictions a decision was made by the Trustees to reduce the rent until such time as it is able to reopen.

The Marsh Academy, excluded pupils project has run in unit 5 at various points in the year when the government restrictions have allowed. As the academy still receives state funding for each pupil a decision was made to reduce the rent to 50% for part of the year when they were not able to attend.

Reflective Care Ltd uses an office at the front of the first floor in The Centre.

RMCC are in membership with the Baptist Union of Great Britain and our link with Salt & Light Ministries continues, giving us additional pastoral care for our leaders, and apostolic input.

Paul Stephen King

On behalf of the Trustees of Romney Marsh Community Church

4

Romney Marsh Community Church

Independent Examiner’s Report to the Trustees, Directors and members of the Romney Marsh Community Church

Charity No: 1075784 Company No: 3719704

I report on the accounts of the Trust for the year ended 31st December 2020 which are set out on pages 6 to 16.

Responsibilities and basis of report

As the charity’s trustees of the Company (who are also the directors of the company 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 Company are not required to be audited for this year 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

I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that:

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.

Peter Saltiel Church & Charity Accounts Service Planchadeau 23460 Saint-Pierre-Bellevue France formerly, 69 Portland Place Greenhithe, Kent, DA9 9FE

Dated 22 September 2021

5

Romney Marsh Community Church

Statement of Financial Activities for the Year Ended 31st December 2020 (including income & expenditure account)

Income from:
Donations and legacies
Charitable activities
Sundry Income
Investments
Total
Expenditure on:
Charitable expenditure
Total
Excess of income over expenditure
Fund transfers
Total Funds brought forward
Total funds carried forward
Unrestricted
Restricted
Total
Notes
Fund
Fund
2020
£
£
£
3
3a
67,754
890
68,644
3b
53
922
975
3c
1,757
1,010
2,767
3d
7,909
-
7,909
77,473
2,822
80,295
4
4
78,819
1,672
80,491
78,819
1,672
80,491
(1,346)
1,150
(196)
-
-
-
7
377,878
1,719

379,597
7
376,532
2,869
379,401
Total
2019
£
113,051
2,408
5,365
11,561
Total
2019
132,385
79,773
79,773
52,612
-
326,985
379,597

This Statement of Financial Activities includes all gains and losses recognised in the year. All of the above results are derived from continuing activities.

The notes on pages 8 to 16 form part of these financial statements.

6

Romney Marsh Community Church

Balance Sheet at 31st December 2020

Notes
FIXED ASSETS
The Centre
5
Office furniture
CURRENT ASSETS
Current account & petty cash
105,432
Treasurers account -
The Flame/club.com
43
Junior Youth Club
1,156
SenSes
COIF deposit account
7,083
113,714
Debtors & prepayments
10,280
Net current assets
Total assets
LIABILITIES
Creditors:
6
2,698
Amounts falling due within one year
6
350
Total assets less current liabilities
Net Assets
1
FUNDS
General Fund
Restricted Fund
7
Designated Fund
Junior Youth Club
9
Notes
FIXED ASSETS
The Centre
5
Office furniture
CURRENT ASSETS
Current account & petty cash
105,432
Treasurers account -
The Flame/club.com
43
Junior Youth Club
1,156
SenSes
COIF deposit account
7,083
113,714
Debtors & prepayments
10,280
Net current assets
Total assets
LIABILITIES
Creditors:
6
2,698
Amounts falling due within one year
6
350
Total assets less current liabilities
Net Assets
1
FUNDS
General Fund
Restricted Fund
7
Designated Fund
Junior Youth Club
9
2020
£
258,455
-
123,994
382,449
3,048
379,401
362,051
2,869
13,325

1,156
379,401
65,510
43
1,221
41,994
2019
£
258,455
-
124,744
2019
113,714
10,280
108,768
15,976
2,698
350
3,252
350
383,199
3,602
1
379,597
355,970
1,719
20,687
1,221
379,597

The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

These financial statements were approved by the members of the Board on 21 September 2021

and are signed on their behalf by Paul Stephen King :

7

Romney Marsh Community Church

Notes to the Accounts

1. Basis of Preparation

Basis of Accounting

These financial statements are prepared under the historical cost convention and in accordance with:

The accounts present a true and fair view and no changes in the basis of accounting have been made during the year. There have also been no changes to the previous accounts during the financial year.

Going Concern

The trustees are of a view that there are sufficient reserves to secure the immediate future of the Trust for the next 12 to 18 months and on that basis the charity is a going concern.

Cash Flow Exemption

The charitable company has not produced a Statement of Cash Flows, as the charity is within the small company and charity thresholds.

2. Accounting Policies

Fund Accounting

Unrestricted funds are donations and other income received or generated for the objects of the charity without further specified purpose and are available as general funds.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes and include the tithe of its general income.

Restricted funds are to be used for the specific purposes as laid down by the donor. Expenditure which meets these criteria is identified to the fund.

Income

Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when received.

Expenditure

Restricted and designated fund expenditure is made on a regular basis. Other expenditure is included on an accruals basis when incurred. Governance costs are those related to the running of the Charity, including the Independent Examination and other statutory costs.

Judgements and Estimations

The trustees have not made any significant judgements in the process of applying the accounting policies and there are no areas of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities.

Net current Assets

Current assets are cash at bank with immediate access and debtors. The fixed assets refer to the Charity’s building, The Centre in New Romney, Kent. Current liabilities are obligations to pay for services within one year.

8

Romney Marsh Community Church

Notes to the Accounts (cont’d)

3. Income from

Unrestricted Restricted Total Total
Notes Fund Fund 2020 2019
£ £ £ £
Donations and legacies 3a
General offerings & gifts 55,592 - 55,592 79,881
Missions 3a1 3,407 890 4,297 15,775
Income tax recovered 8,755 - 8,755 17,395
67,754 890 68,644 113,051
Missions 3a1
Missions allocation %
Anugrah Sponsorship of Children - 300 300 284
C & D Richards - - - 2,061
Marsh Christian Schools worker - - - 1,070
Missions - S Paul - 120 120 1,150
Salt & Light - 120 120 3,211
Send a Saint - - - 1,030
Tear Fund - - - 2,417
Tear Fund - Toilet Twinning 745 - 745 500
Pastoral Emergency Fund - - - 2,307
Pastoral Emergency Fund - Pastoral Need 2,617 - 2,617 200
Other Missions 45 350 350 696
3,407 890 4,252 14,926
Charitable activities
Mustard Seed 3b
CAP - 30 30 1,126
Magnox youth equipment - 892 892 -
Riide & Stride - - - 125
Rememberance Day book sales - - - 140
Activity inc 53 - 53 324
53 922 975 1,715
Romney Enterprise Centre
Fundraising/socials & sales - - - -
- - - -
Junior Youth Club 9 - - - 693
- - - 693
Total charitable activities 53 922 975 2,408
Sundry Income 3c
Baptist Union Trust Fund 10 - - - -
Church events 1,507 - 1,507 4,324
Refreshments 44 - 44 565
Bookswap profits 81 - 81 277
Food bank - 1,010 1,010 150
Miscellaneous 125 - 125 49
1,757 1,010 2,767 5,365

9

Romney Marsh Community Church

Notes to the Accounts (cont’d)

3. Income from (cont’d)

4. Expenditure on
Investments
3d
Bank interest
Rental income
Total income
Direct Charitable Expenditure
Missions donations
Total donations
Ministry
Alpha materials
Youth work
Mustard Seed
Food Bank
Junior Youth Club
Pastoral
Worship
Outreach
Refreshments
Church events
Training
Support costs
Missions
Anugrah Sponsorship of Children
C&D Richards
CAP
Other Missions
Sunil Paul
Salt and Light
Send & Saint
Tear Fund
Translocal
Tear Fund - Toilet Twinning
Marsh School Worker
Pastoral Emergency Fund
Unrestricted
Restricted
Total
Total
Notes
Fund
Fund
2020
2019
£
£
£
£
298
-
298
349
7,611
-
7,611
11,212
7,909
-
7,909
11,561
77,473
2,822
80,295
132,385
Unrestricted
Restricted
Total
Total
Notes
Fund
Fund
2020
2019
£
£
£
£
4a
19,621
290
19,911
13,108
19,621
290
19,911
13,108
393
-
393
833
-
-
-
44
273
-
273
1,137
4b
212
422
634
963
-
960
960
90
9
65
-
65
1,306
-
-
-
-
1,257
-
1,257
1,609
7
-
7
319
227
-
227
1,542
782
-
782
427
25
-
25
285
4c
55,957
-
55,957
58,110
78,819
1,672
80,491
79,773
4a
-
-
-
-
1,807
-
1,807
1,764
904
70
974
957
445
-
445
1,909
904
110
1,014
992
2,711
110
2,821
2,756
2,600
-
2,600
-
904
-
904
2,269
-
-
-
64
840
-
840
300
1,875
-
1,875
200
6,631
-
6,631
1,897
19,621
290
19,911
13,108

10

Romney Marsh Community Church

Notes to the Accounts (cont’d)

4. Expenditure on (cont’d)

5. Fixed Assets
Unrestricted
Restricted
Total
Notes
Fund
Fund
2020
£
£
£
Mustard Seed
4b
Lydd House
-
-
-
Magnox youth equipment
-
421
421
Marsh Youth Grant
20
-
20
Members Fund
-

-
-
Police Property Fund
-

1

1
SenSes Activities
-
-
-
SenSes Misc
-
-

-
Rembrance Day Book
-
-
-

Ride & Stride
-

-
-
Tuck Shop
192
-
192
Salaries & NI
-
-
-
Sundry Expenses
-
-
-
212
422
634
Support costs
4c
Wages & NIC
40,391
-
40,391
Premises general maintenance
779
-
779
Premises North Street Maintenance & expen
9
-
9
Romney Enterprise Centre
Building
-
-
-
Maintenance & expenses
6,737
-
6,737
Office Staffing Costs - other
1,145
1,145
Postage, stationery & telephone
1,540
-
1,540
Photocopier
419
-
419
Computer Costs
1,971
-
1,971
Publicity
-
-
-
Regional Development Team
-
-
-
Subscriptions
893
-
893
Accountancy
1,200
-
1,200
Travel
-
-
-
Chapel Sale
-
-
-
Bank Charges & Interest
294
-
294
Miscellaneous expenses
579
-
579
55,957
-
55,957
Total expenditure
78,819
1,672
80,491
Unrestricted
Restricted
Total
Fund
Fund
2020
£
£
£
Romney Enterprise Centre
at 1st January
258,455
-
258,455
Additions
-
-
-
at 31st December
258,455
-
258,455
Total
2019
£
-
-
99
-

28
51

43
187
8
547
-
-
963
35,665
6,330
3,680
-
6,603
981
1,642
(43)
1,131
135
-
969
1,163
44
-
426
(616)
58,110
79,773
Total
2019
£
256,956
1,499
258,455

5. Fixed Assets

11

Romney Marsh Community Church

Notes to the Accounts (cont’d)

5. Fixed Assets (cont’d)

The (Romney Enterprise) Centre was purchased by the Church for the furtherance of its aims and objectives during the year 2000. The purchase was partly funded by a release of trust funds from the Baptist Union Corporation and partly by way of a loan from Lloyds Bank Plc secured against the property by way of a mortgage. The loan was due to be repaid over a 20 year period.

During 2003 an additional mortgage was taken out secured against The Centre to provide funds for capital works required for furtherance of the aims of the charity. Part of this work was also funded by way of a grant awarded to the charity during 2001 from The New Romney Institute.

The trustees decided that as extensive structural improvements have been carried out at The Centre, and that these improvements greatly enhanced the value of the property, the costs associated with these improvements should be capitalised to reflect this. Further works were carried out during 2004 and again these costs were capitalised.

In late 2006 some damage was sustained to The Centre by a third party, which was then subject to an insurance claim. Remedial works were carried out during the latter part of 2008 and during 2009 and it was decided to combine some improvement work in with the repairs. To this end the charity borrowed an additional sum from Lloyds TSB Bank secured against The Centre and the amount of these improvements have been capitalised in the accounts.

The Church is the beneficial owner (subject to the relevant trusts) of the following assets the legal title to which is held by the Church's custodian trustee The Baptist Union Corporation Ltd.

The Chapel value was revised in 2019 due to the fact that it was subject to a contract of sale and having been placed on the open market and independently valued the Trustees had accepted an offer of £140,000 for the sale. This sale completed in January 2020 and the resultant funds are held in trust by the BU Corporation on behalf of the church.

A full breakdown of the trust fund movement is shown in Note 10.

Shown at higher of insured or market value:
Church premises (Chapel) - North Street
BU Corp Trust Fund re Chapel Sale
Total
Total
2020
2019
£
£
137,404
140,000
Total
2019

12

Romney Marsh Community Church

Notes to the Accounts (cont’d)

5. Fixed Assets (cont’d)

6. Creditors - Amounts Falling Due Within One Year
7. Fund Breakdown
Unrestricted
Restricted
Total
Fund
Fund
2020
£
£
£
Office Furniture
Desks, Chairs, Cupboards & Computers
Cost Value
at 1st January
13,625
-
13,625
Additions
-
-
-
at 31st December
13,625

-

13,625
Depreciation
at 1st January
13,625
-

13,625
Additions
-

-
-
at 31st December
13,625
-
13,625
Net Book Value
at 1st January
-

-
-
Additions
-
-

-
at 31st December
-
-
-
Unrestricted
Restricted
Total
Fund
Fund
2020
£
£
£
Accruals
2,698
-
2,698
Deposits Received
350

-
350
3,048
-
3,048
1st Jan
Income
Expenditure
Transfers
£
£
£
£
General Fund
357,191
63,215
(57,200)
-
Designated Fund
20,687
14,258
(21,619)
-
Restricted Fund
1,719
2,822
(1,672)
-
379,597
80,295
(80,491)
-
Restricted Fund Breakdown:
1st Jan
Income
Expenditure
Transfers
£
£
£
£
Missions
(693)
890
(1,250)
-
Mustard Seed
2,231
922
(422)
-
Other
181
1,010
-
-
1,719
2,822
(1,672)
-
Total
2019
£
13,625
-
13,625
12,362
-
13,625
-
-
-
Total
2019
£
3,252
350
3,602
31st Dec
£
363,207
13,325
2,869
379,401
31st Dec
£
(1,053)
2,731
1,191
2,869

6. Creditors - Amounts Falling Due Within One Year

7. Fund Breakdown

13

Romney Marsh Community Church

Notes to the Accounts (cont’d)

7. Fund Breakdown (cont’d)

taff costs and remuneration to Trustees
Represented by:
Cash: Funds held in -
Missions Account
COIF Account
General Fund Account
Net Prepayments
Salaries
Employer's National Insurance
Employer's Pension Contributions
2020
£
2719
150
-
2,869
-
2,869
2020
£
40,391
-
1,145
41,536
2019
£
1,499
220
-
1,719
-

1,719
2019
£
35,665
-
871
36,536

8. Staff costs and remuneration to Trustees

No employee was paid more than £60,000 and the Trustees received no remuneration during the year.

14

Romney Marsh Community Church

9. Junior Youth Club

Junior Youth Club

Accounts to 31/12/20 for Friday Club

Cash book summary from 2019

Cash book summary from 2019
Total Receipts
Total Payments
Closing Balance
£2,526.91
£1,306.06
£1,220.85
Receipts
Opening Bank Balance 01/01/2020 £1,106.14
Opening Cash Float £114.71
Subs £ -
Tuck Sold £ -
Donation £ -
Bank Interest £ -

Total Receipts

£1,220.85

Payments

Payments
Tuck Bought £ -
Equipment purchased & Craft £ -
Postage & stationary £ -
Donation to RMCC £64.71
Party prizes & food £ -
Closing Balance £1,156.14
Total Payments £1,220.85

Closing Balances at 31/12/2020

Bank
Cash
Total
£1,106.14
£50.00
£1,156.14

15

Romney Marsh Community Church

Notes to the Accounts (cont’d)

10. Trust Fund

Details of the Trust Fund held on behalf of the Church by Baptist Union Corporation

Date
Item Details
Jan-20 Proceeds of Sale of The Chapel, North Street
New Romney, Kent
Jan-20 Agents fees deducted from proceeds
3,000.00

Balance credited to Trust Fund
Jun-20 Interest added to fund
265.76
£
Dec-20 Interest added to fund
138.00
£
Trust Fund Balance as at 31-12-20
Trust Fund released as Income credited to RMCC General Fund
Allocated by way of:-
Expenses charged to RMCC General Fund
Increase in Assets in RMCC Balance Sheet
Reduction of Liabilities in RMCC Balance Sheet
140,000.00
£
3,000.00

137,000.00
£
403.76
£
137,403.76
£
-
£
-
£
-
£
-
£
-
£

16