**REGISTERED COMPANY NUMBER: 03990456 (England and Wales)**
**Report of the Trustees and**
**Financial Statements**
**for the Year Ended 31 March 2022**
**for**
**South Normanton Community Church**
**South Normanton Community Church**
## **Contents of the Financial Statements for the Year Ended 31 March 2022**
||**Page**||
|---|---|---|
|**Report of the Trustees**|1 to|4|
|**Independent Examiner's Report**|5||
|**Statement of Financial Activities**|6||
|**Balance Sheet**|7||
|**Notes to the Financial Statements**|8 to|13|
**South Normanton Community Church (Registered number: 03990456)**
## **Report of the Trustees for the Year Ended 31 March 2022**
The Trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable the in UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
The objectives of the Charity are:
(a) To advance the Christian faith in the UK and overseas - by the church providing activities in the local community and overseas. Locally the church offers regular weekly worship, teaching, fellowship and guidance within the community. Overseas the church is involved in humanitarian projects as well as directly supporting two roles.
(b) To develop evangelism and outreach, providing opportunity for all to respond to the Gospel of Jesus Christ and to commit their lives to him.
(c) To serve, through social action and evangelism - the under privileged, deprived and/or those who feel rejected.
(d) To provide a relevant and Biblical approach to worship using music, drama and other means of a high quality, essential for effective communication in today's culture and to enable Christians to encourage each other in their faith and disciple other people.
(e) To strengthen the faith of Christians through sound biblical teaching, fellowship and prayer so they are able to stand for Christ in today's world.
(f) To promote and encourage work with children and young people, recognising that they need to be nurtured and respected and to integrate them into the church.
Page 1
**South Normanton Community Church (Registered number: 03990456)**
## **Report of the Trustees**
## **for the Year Ended 31 March 2022**
## **ACHIEVEMENT AND PERFORMANCE**
We are continuing to meet as church members. Our aim continues to be to work in the best interests of the wider community.
## South Normanton Community Church (www.southnormantoncommunitychurch.com)
We continued to develop moral learning and foundational teaching increasing faith and hope in individual lives and the wider community. Our pastoral care extends into the local community, not just within the confines of the church, and this has continued to grow at a steady pace.
## Partnership Working
In line with our aims and objectives we have developed links with:
- South Normanton Church Together, which is the churches working together to benefit the community,
- I. initially with the establishment of a foodbank (part of the Trussell Trust Network)
- II. South Normanton and Pinxton Development Project (SNaP) which provides youth and community.
- III. Other Churches in the village and Elim Churches for training and oversight.
## Thrive
Ongoing improvements are being made to the building.
Thrive is the base for SNaP Development Project which provides a range of activities for youth. The delivery of services has been sustained and improved by working more closely with our partners.
We also hold SNCC small group meetings and a "Friendly Bench" outreach. We negotiate with other partners to explore how by working together we can provide much needed services to local people.
Thrive also provides office space for our Pastor, Administrator and rented office space occupied by Release, an independent charity.
## Faso Fund
The FASO Fund continues to support work in Burkina Faso, South Africa and has expanded to include work in India and Romania.
Donations and gifts have continued to be received this year.
## The Charity Shop
The charity shop has now operated for 12 years and income generated is used to support the work of the Faso Fund.
The shop has also acted as a catalyst for the local community, empowering many local people as volunteers. They are overseen by the shop manager and the assistant manager.
Page 2
**South Normanton Community Church (Registered number: 03990456)**
## **Report of the Trustees for the Year Ended 31 March 2022**
## **FINANCIAL REVIEW**
The Statement of Financial Activities is set out on Page 6 of the financial statements.
The Trustees are pleased with the results and year end financial position.
## Investment Powers
These are governed by the Memorandum and Articles of Association which permit the funds to be invested in any investments, security or property that the Trustees see fit.
## Reserves Policy
It is our expressed desire to operate with three months reserves in place. However we are constrained to a certain degree by the method in which our funders operate. Our policy is to only commit ourselves to expenditure after the funding has been approved.
## Changes in fixed assets
The movements in fixed asset are set out in the notes to the accounts.
## **FUTURE PLANS**
The trustees regularly review ongoing performance against objectives. Our current plans are detailed below:-
- Continue our strategy of working into the community by expanding the work from Thrive and developing our relationship with South Normanton and Pinxton Development Project and South Normanton Church Together.
- After recognising the need to train and develop our personnel, a formal training programme has been implemented and is reviewed regularly, and is seen as an on-going requirement to maintain the quality of our service delivery.
- We are committed to working in partnership alongside other organisations to benefit the local community.
- Challenging social injustice by addressing financial, social, educational and environmental needs, and continuing to develop improved methods to measure the outcomes of our projects.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing Document**
The organisation is a charitable company limited by guarantee with no share capital, incorporated on 11 May 2000 and registered as a Charity on 19 March 2001. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association.
## **Recruitment and Appointment of Trustees**
The Board of Trustees, consisting of the six appointed members, administer the Charity.
## **Trustee Induction and Training**
New Trustees undergo an orientation day to brief them on their legal obligations under charity and company law, the content of the Memorandum and Articles of Association, the committee and decision making processes, the business plan and recent financial performance of the Charity. During the induction day they meet key employees and other trustees. Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role.
## **Related parties**
Full disclosure of all related parties and the transactions therewith are contained in the notes to the financial statements.
Page 3
**South Normanton Community Church (Registered number: 03990456)**
## **Report of the Trustees for the Year Ended 31 March 2022**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Public Benefit**
The Trustees have had regard to the guidance, which from early 2008 meant we should report on the Charity's public benefit.
Two underlying principles are:
|i.|There must be an identifiable benefit or benefits - that arise from our aims, and|
|---|---|
|ii.|Benefit must be to the public, or a section of the public, who our aims intend to benefit|
As well as benefiting people with spiritual well-being, we serve the community in general. The public benefit of each of our activities is detailed in the section 'Achievements and Performance'.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number**
03990456 (England and Wales)
## **Registered Charity number**
1085935
## **Registered office**
39 High Street South Normanton Alfreton Derbyshire DE55 2AG
## **Trustees**
Mr R King Mrs C A King Ms E Whatton (resigned 3.1.2022) Mr D Cook Mr M A Comins (appointed 1.9.2021) Mrs Z C Presland (appointed 1.9.2021) Mrs A L Turner (appointed 1.9.2021)
## **Independent Examiner**
Wayne Thomas ACA Bates Weston LLP Chartered Accountants The Mills Canal Street Derby DE1 2RJ
## **Bankers**
Unity Trust Bank Plc PO Box 7193 Planetary Road Wilenhall WV1 9DG
Approved by order of the board of trustees on 30 October 2022 and signed on its behalf by:
Mr R King - Trustee
Page 4
## **Independent Examiner's Report to the Trustees of South Normanton Community Church**
## **Independent examiner's report to the trustees of South Normanton Community Church ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2022.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (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 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**
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 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 the 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.
Wayne Thomas ACA Bates Weston LLP Chartered Accountants The Mills Canal Street Derby DE1 2RJ
24 November 2022
Page 5
## **South Normanton Community Church**
## **Statement of Financial Activities**
## **for the Year Ended 31 March 2022**
|Unrestricted
funds
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and grants
2
79,697
Other trading activities
3
-
Other income
-
**Total**
79,697
**EXPENDITURE ON**
**Charitable activities**
4
Charitable Activities
85,500
**NET INCOME/(EXPENDITURE)**
(5,803)
**RECONCILIATION OF FUNDS**
Total funds brought forward
159,568
**TOTAL FUNDS CARRIED FORWARD**
153,765|Restricted
funds
£
43,020
50,097
-
93,117
100,259
(7,142)
54,736
47,594|2022
Total
funds
£
122,717
50,097
-
172,814
185,759
(12,945)
214,304
201,359|2021
Total
funds
£
146,478
26,625
650|
|---|---|---|---|
||||173,753|
||||146,599|
||||27,154
187,150|
||||214,304|
The notes form part of these financial statements
Page 6
## **South Normanton Community Church (Registered number: 03990456)**
## **Balance Sheet**
## **31 March 2022**
|Unrestricted
funds
Notes
£
**FIXED ASSETS**
Tangible assets
8
76,500
**CURRENT ASSETS**
Debtors
9
5,636
Cash at bank and in hand
73,833
79,469
**CREDITORS**
Amounts falling due within one year
10
(2,203)
**NET CURRENT ASSETS**
77,266
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
153,766
**NET ASSETS**
153,766
**FUNDS**
11
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Restricted
funds
£
-
1,579
48,632
50,211
(2,618)
47,593
47,593
47,593|2022
Total
funds
£
76,500
7,215
122,465
129,680
(4,821)
124,859
201,359
201,359
153,766
47,593
201,359|2021
Total
funds
£
78,415
6,619
132,555
139,174
(3,285)
135,889
214,304
214,304
159,568
54,736
214,304|
|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 30 October 2022 and were signed on its behalf by:
Mr R King - Trustee
The notes form part of these financial statements
Page 7
**South Normanton Community Church**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Shop income represents the amounts receivable for goods sold to customers. It is recognised at the point of sale.
Donations, grants and gifts are accounted for when received. Any resultant deed of covenant or gift aid tax claim is included as part of the income for the year.
No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102).
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Expenditure includes any VAT which cannot be fully recovered and is included within the costs of activities.
Direct charitable expenditure is allocated to the relevant category or mission outreach as shown in the income and expenditure account. Administrative expenditure is classified according to the nature of the cost.
Support costs are those that assist the work of the charity but do not directly represent charitable activities and include management, finance, and governance costs. They are incurred directly in support of expenditure on the objects of the charity.
## **Tangible fixed assets and depreciation**
Tangible fixed assets are stated at historical cost less accumulated depreciation. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost over the expected useful economic lives.
|Freehold property|- 2% on cost|
|---|---|
|Music PA Equipment|- 25% on cost|
|Equipment|- 25% on cost|
|Trailers and motor vehicles|- 25% on cost|
|Computer equipment|- 25% on cost|
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Page 8
continued...
**South Normanton Community Church**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2022**
## **1. ACCOUNTING POLICIES - continued**
## **Taxation**
The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.
## **Fund accounting**
Funds held by the Charity are either:
Unrestricted general funds - these are funds which can be used for any purpose which is in accordance with the Charity's objectives and at the discretion of the Trustees.
Restricted funds - these are funds that can only be used for a particular restricted purpose within the objectives of the Charity. Restrictions arise when specified by either the donor or by way of indication when certain funds are raised. Expenditure is accounted for on a paid basis with any liabilities being met by the general fund until sufficient funds are received to settle these.
## **Pension costs and other post-retirement benefits**
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
## **Company details**
The Charity is a company limited by guarantee. The members of the company are the trustees named on page 1. In the event of the Charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the Charity.
## **2. DONATIONS AND GRANTS**
|Donations
Grants
Gift aid recoverable
Grants received, included in the above, are as follows:
HMRC CJRS Grant
Restart grant|2022
£
101,093
4,147
17,477
122,717
2022
£
1,480
2,667
4,147|2021
£
110,127
17,880
18,471|2021
£
110,127
17,880
18,471|
|---|---|---|---|
|||146,478||
||||2021
£
17,880
-|
||||17,880|
Page 9
continued...
**South Normanton Community Church**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2022**
## **3. OTHER TRADING ACTIVITIES**
## **4.**
## **5.**
|**OTHER TRADING ACTIVITIES**||||||
|---|---|---|---|---|---|
|Shop income
**CHARITABLE ACTIVITIES COSTS**
Charitable Activities
**NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets|Direct
Costs
£
144,784||2022
£
50,097
Support
costs
£
40,975
2022
£
1,915|2021
£
26,625
Totals
£
185,759|2021
£
26,625|
|||||2021
£
1,916||
## **6. TRUSTEES' REMUNERATION AND BENEFITS**
During the year salary of £6,390 was paid to a trustee for non trustee services provided (2021: £6,215).
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021.
## **7. STAFF COSTS**
The average number of staff during the year was 6, (2021 - 5). This includes 3 staff members who were employed by other agencies and we act as a 'salary bureau'.
||2022|2021|
|---|---|---|
||£|£|
|Salaries and wages|46,807|32,595|
||||
||||
During the year no employee received emoluments exceeding £60,000.
Page 10
continued...
## **South Normanton Community Church**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2022**
|**8.**
**TANGIBLE FIXED ASSETS**
Freehold
Music PA
property
Equipment
Equipment
£
£
£
**COST**
At 1 April 2021 and
31 March 2022
85,000
4,986
9,785
**DEPRECIATION**
At 1 April 2021
6,800
4,771
9,785
Charge for year
1,700
215
-
At 31 March 2022
8,500
4,986
9,785
**NET BOOK VALUE**
At 31 March 2022
76,500
-
-
At 31 March 2021
78,200
215
-
**9.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other debtors
Gift aid recoverable
Prepayments
**10.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
Social security and other taxes
Accruals
**11.**
**MOVEMENT IN FUNDS**
At 1.4.21
£
**Unrestricted funds**
General fund
159,568
**Restricted funds**
FASO Fund
9,319
Special Projects Fund
31,302
Cybercafe Fund
4,068
Charity Shop Fund
10,047
54,736
**TOTAL FUNDS**
214,304|Computer
equipment
£
694
694
-
694
-
-
2022
£
1,890
4,591
734
7,215
2022
£
2,554
203
2,064
4,821
Net
movement
in funds
£
(5,802)
(986)
(222)
727
(6,662)
(7,143)
(12,945)|Totals
£
100,465
22,050
1,915
23,965
76,500
78,415
2021
£
1,890
4,066
663
6,619
2021
£
602
613
2,070
3,285
At
31.3.22
£
153,766
8,333
31,080
4,795
3,385|
|---|---|---|
|||47,593|
|||201,359|
Page 11
continued...
**South Normanton Community Church**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2022**
## **11. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
FASO Fund
Special Projects Fund
Cybercafe Fund
Charity Shop Fund
**TOTAL FUNDS**|Incoming
resources
£
79,697
34,024
-
3,688
55,405
93,117
172,814|Resources
Movement
expended
in funds
£
£
(85,499)
(5,802)
(35,010)
(986)
(222)
(222)
(2,961)
727
(62,067)
(6,662)
(100,260)
(7,143)
(185,759)
(12,945)|
|---|---|---|
## **Comparatives for movement in funds**
|**Unrestricted funds**
General fund
**Restricted funds**
FASO Fund
Special Projects Fund
Cybercafe Fund
Charity Shop Fund
**TOTAL FUNDS**|At 1.4.20
£
59,240
9,407
32,528
3,478
2,597
48,010
107,250|Prior
year
adjustment
£
79,900
-
-
-
-
-
79,900|Net
movement
in funds
£
20,428
(88)
(1,226)
590
7,450
6,726
27,154|At
31.3.21
£
159,568
9,319
31,302
4,068
10,047|
|---|---|---|---|---|
|||||54,736|
|||||214,304|
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
FASO Fund
Special Projects Fund
Cybercafe Fund
Charity Shop Fund
**TOTAL FUNDS**|Incoming
resources
£
72,126
47,231
-
4,349
50,047
101,627
173,753|Resources
Movement
expended
in funds
£
£
(51,698)
20,428
(47,319)
(88)
(1,226)
(1,226)
(3,759)
590
(42,597)
7,450
(94,901)
6,726
(146,599)
27,154|
|---|---|---|
Page 12
continued...
**South Normanton Community Church**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2022**
## **11. MOVEMENT IN FUNDS - continued**
The FASO Fund has been set up to provide health, care, education and general holistic provisions, as well as to further the Christian faith in Burkino Faso and other parts of Africa.
The Special Projects fund was established to fund youth work in the local area, outside of the remit of the Cyber Café. This involves preparing young people for life in the workplace and funding the provision of activities in school and in after school clubs.
The Cyber Café has been set up to serve the needs of the local community by the provision of a drop-in centre and training facility for young people.
The Charity Shop was established to raise money to support / deepen the work of the FASO Fund.
## **12. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 March 2022.
Page 13