Annual Report and Financial Statements for the Year Ended 31 March 2021
Crowborough Community Church Trust
Charity registration number: 1088189
Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham Chichester West Sussex PO18 8NF
CROWBOROUGH COMMUNITY CHURCH TRUST
Contents
| Reference and Administrative Details | 1 |
|---|---|
| Trustees' Report | 2 to 6 |
| Independent Examiner's Report | 7 |
| Statement of Financial Activities | 8 |
| Balance Sheet | 9 |
| Notes to the Financial Statements | 10 to 16 |
CROWBOROUGH COMMUNITY CHURCH TRUST
Reference and Administrative Details
Trustees
John Lovell Alan Penney Mark Ridley Judith Goode Anneka Ridley-Smith
Principal Office Oasis Centre Beacon Road Crowborough East Sussex TN6 1AS Charity Registration 1088189 Number
Independent Examiner G W Schulz ACMA Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham Chichester West Sussex PO18 8NF Bankers HSBC Bank plc 105 Mount Pleasant Tunbridge Wells Kent TN1 1QP
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CROWBOROUGH COMMUNITY CHURCH TRUST
Trustees' Report
The Trustees present the annual report together with the financial statements of the charity for the year ended 31 March 2021.
Structure, governance and management
Nature of governing document
The Charitable Trust was formed under a Declaration of Trust dated 16th November 1999, and amended by a Supplementary Declaration of Trust dated 10th July 2001.
Recruitment and appointment of Trustees
The management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.
Organisational structure and decision making
The Crowborough Community Church was started in 1997 by members of the King's Church, Uckfield. For the first few years the financial and administrative arrangements for the Crowborough Community Church were a part of the King's Church Uckfield Trust (registered charity number 802429).
Crowborough Community Church Trust was registered with the Charity Commission on 24th August 2001. It took over the administration of the Crowborough Fund from the King's Church Uckfield Trust on 1st April 2002.
This report therefore represents the nineteenth year of financial activity for the Crowborough Community Church Trust.
The Church is not a building, but a gathering of ordinary people of different ages and diverse backgrounds, whose lives have been changed by Jesus Christ, the Son of God. The New Testament reveals the Church as a community of believers who, through their love for and their desire to serve Jesus Christ, were committed to love and care for each other, and to bring a blessing to the community living around them. Crowborough Community Church, its elders, trustees and members are committed to the restoration of these New Testament principles. In this objective, they join with the many churches in this area, this country and all over the world that are rediscovering the excitement of knowing Jesus Christ.
The vision is to see the people of Crowborough and the surrounding villages come into the experience of knowing Jesus as their Lord, guide and Saviour and friend. Crowborough Community Church is a member of the Evangelical Alliance, and from its beginning has chosen to be a part of the Newfrontiers group of churches, a Christian organisation that, through its member churches, pursues similar objectives both in the UK and overseas. The church has close relations with other Newfrontiers churches in the region as part of the Catalyst group within Newfrontiers.
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CROWBOROUGH COMMUNITY CHURCH TRUST
Trustees' Report
The church is also a member of Crowborough and Rotherfield Churches Together, which brings together a majority of the Christian churches of the area. The Church helps support a number of the joint activities of Churches Together. During the year, grants have been made (see the notes to the Accounts) to support the Church’s objectives where this can be made more effectively on a larger scale than Crowborough Community Church could achieve independently, and where another charity has more specific overseas objectives.
Directions relating to the charitable trust are made by the Trustees in consultation with the Elders, who are responsible for governing the life, activities and teaching of the church. Day to day decisions on expenditure alongside budgets being set are monitored and administered by the Trustees. Any intended additional or exceptional expenditure, not within the budget, must first be referred to the Trustees for approval. New Trustees are appointed by the Elders or other recognised spiritual leaders of the Church. They are selected from the members of the Church to ensure the Trustee body is whole heartedly involved in seeing the mission of the Church worked out in practice. On being appointed, new Trustees spend time with the existing Trustees, and receive copies of relevant written documents, to ensure they understand their responsibilities, the legal and financial framework in which the Church operates, and how their role as Trustee contrasts with that of the Elders.
The Pastor of the church, Jonathan Hayward, is employed by the Trust, and together with the other Elders or recognised spiritual leaders is responsible for the spiritual leadership of the Church Fellowship. It is the work of every member of the Church that will make the difference in the church achieving its great commission, as set by Jesus Christ. This is done through “being salt and light” among the people they come into contact with every day, through prayer, by visiting the sick and lonely, being involved in discipling and training others, in public worship and teaching, and in administration. The financial resources of the church are almost exclusively given by the members, and their private assets and equipment are regularly used in the work of the church. Much of this work is carried out privately, without recognition, and the hours and value of that time cannot be quantified.
Risk Management
All major insurable risks, including equipment, property and public liability at church meetings, were covered by appropriate insurance policies. A Child Protection Policy is in force, and includes the process for the recruitment of all volunteers for children’s work (including DBS checks and child protection training). Procedures are in place to reduce the risk of embezzlement, and the financial position of the Trust is reviewed regularly to ensure its ongoing financial viability.
Objectives and activities
Objects and aims
The primary aims of the Trust are to advance the Christian faith and to provide relief to those who are sick or in need within Crowborough and the surrounding villages, and in other parts of the United Kingdom and the world as the Trustees decide are appropriate.
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CROWBOROUGH COMMUNITY CHURCH TRUST
Trustees' Report
Public benefit
The Trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Grant making policies
Each year the Trustees set aside a sum equivalent to 10% of the General Fund income which is used to make grants to organisations and individuals in furtherance of the Trust’s objectives. Grants in addition to this sum may also be made if the Trustees agree that it is appropriate. Details of the grants made during this financial year can be found in the notes to the accounts.
Achievements and performance
Review of activities
During the year ended 31 March 2021, the main ways in which the church has sought to achieve the calling of Christ upon it have been drastically changed due to the worldwide Covid pandemic and subsequent lockdown.
From the beginning of the year, all of our normal meetings on Sundays, weekday home groups and other church meetings along with our outreach activities such as the café and mother and toddler group and all “in person” meetings had to cease.
Where possible, many of these meetings were quickly started again using the “zoom” platform.
• Fulfilling the objectives in teaching and preaching.
The church continues to meet on Sunday mornings for worship, instructing Christian believers in the faith, and to welcome those of the community who visit in order to discover more about Christianity. This is in keeping with the church’s mission statement ‘worshipping God, becoming like Jesus, sharing God’s love with the world’. Typical Sunday attendance is still around 50 adults, all of whom have engaged well with “zoom” meetings which has meant that we could continue our interactive style of worship.
Church members continue to meet in small groups using “zoom”, where facilities and ability of use permit, for worship, Bible study, mutual encouragement and support, and prayer, and to introduce friends to the Bible’s teaching, with an average attendance of 50 adults across the groups.
Throughout the year and throughout the pandemic lockdown, elders, trustees, home group leaders and, indeed, all church members have been encouraged to contact each other regularly by telephone or other media platforms in order to encourage and uphold each other through difficult circumstances.
Our regular outreach meetings, the café and the mother and toddler group have both had to stop because of the pandemic but, as with our other church meetings, the leaders of these groups have sought to keep contact with the attendees of these events, encouraging and upholding them and helping out where possible.
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CROWBOROUGH COMMUNITY CHURCH TRUST
Trustees' Report
• Supporting churches and Christian workers, both in the United Kingdom and overseas.
Once again this has been primarily achieved through grants to Catalyst (Newfrontiers) supported projects. The church continues to regularly give to the Catalyst family of Newfrontiers churches which supports apostolic work across more than 30 nations, as well as a regular monthly gift to the project CRY (care and relief to the young) a charitable project set up by our sister church in Southampton serving suffering and needy children in a host of different nations in third world contexts and finally, a third monthly payment to a Munich church plant, a work initially set up by Catalyst and headed up by Nathan Adams.
• The members of the church have continued to apply the principles of church life outlined in the New Testament to “be salt and light” in the local communities where they live and work, and in having an impact on social attitudes in the wider national society. This is a very major part of the purpose of the church and much of it is done without publicity and the enormous amount of time spent in this way cannot be quantified.
Financial review
Income to the General Fund increased from the previous year with total receipts of £87,328 (2020 - £75,907). Expenditure in the year amounted to £87,900 (2020 - £99,892). The Trust operated at a deficit of £572 (2020 - £23,985) for the financial year. This leaves a total balance on Unrestricted Funds carried forward of £297,715 (2020 - £298,287). There have been no Restricted Funds transactions this year. The balance carried forward on Restricted Funds is nil.
Policy on reserves
The Trustees consider the present level of reserves should be retained in order to support the current level of activities and expenditure. This policy will be reviewed when the church’s growth enables a stable and regularannual surplus to be generated. The Trustees confirm that the financial position is reviewed regularly.
Plans for future periods
As we move into a New Year the future development of the church is difficult to plan for is the pandemic and subsequent lockdown continues.
As soon as restrictions are lifted we will seek to resume “in person” meetings as much as possible. However, it has become apparent over the past year that “zoom”, other media platforms and modern technology can be used to engage with our own church family and with those outside of the church setting so we will look at using these to greater effect.
Going concern
After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements.
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CROWBOROUGH COMMUNITY CHURCH TRUST
Trustees' Report
Statement of Trustees' Responsibilities
The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The Trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The annual report was approved by the Trustees of the charity on 31 August 2021 and signed on its behalf by:
......................................... ......................................... Alan Penney Anneka Ridley-Smith Trustee Trustee
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CROWBOROUGH COMMUNITY CHURCH TRUST
Independent Examiner's Report to the trustees of Crowborough Community Church Trust
I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 March 2021 which are set out on pages 8 to 16.
Respective responsibilities of Trustees and examiner
As the charity’s Trustees of Crowborough Community Church Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the Crowborough Community Church Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of Crowborough Community Church Trust as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
...................................... G W Schulz ACMA
Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham Chichester West Sussex PO18 8NF
31 August 2021
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CROWBOROUGH COMMUNITY CHURCH TRUST
Statement of Financial Activities for the Year Ended 31 March 2021
| Note Unrestricted funds £ Income and Endowments from: Donations and legacies 2 86,667 Investment income 3 661 Total income 87,328 Expenditure on: Charitable activities 4 87,900 Total expenditure 87,900 Net expenditure (572) Net movement in funds (572) Reconciliation of funds Total funds brought forward 298,287 Total funds carried forward 12 297,715 |
Total 2021 £ 86,667 661 87,328 87,900 87,900 (572) (572) 298,287 297,715 |
Total 2020 £ 75,091 816 |
|---|---|---|
| 75,907 | ||
| 99,892 | ||
| 99,892 | ||
| (23,985) | ||
| (23,985) 322,272 |
||
| 298,287 |
The notes on pages 10 to 16 form an integral part of these financial statements. Page 8
CROWBOROUGH COMMUNITY CHURCH TRUST
Balance Sheet as at 31 March 2021
| Note Fixed assets Tangible assets 8 Current assets Debtors 9 Cash at bank and in hand Creditors: Amounts falling due within one year 10 Net current assets Net assets Funds of the charity: Unrestricted income funds Unrestricted funds Total funds 12 |
2021 £ 202,288 6,346 91,293 97,639 (2,212) 95,427 297,715 297,715 297,715 |
2020 £ 220,089 6,950 74,366 |
|---|---|---|
| 81,316 (3,118) |
||
| 78,198 | ||
| 298,287 | ||
| 298,287 | ||
| 298,287 |
The financial statements on pages 8 to 16 were approved by the Trustees, and authorised for issue on 31 August 2021 and signed on their behalf by:
......................................... ......................................... Alan Penney Anneka Ridley-Smith Trustee Trustee
The notes on pages 10 to 16 form an integral part of these financial statements. Page 9
CROWBOROUGH COMMUNITY CHURCH TRUST
Notes to the Financial Statements for the Year Ended 31 March 2021
1 Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
Basis of preparation
Crowborough Community Church Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
Going concern
The Trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
Income and endowments
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
Donations and legacies
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
Gift aid
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category.
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CROWBOROUGH COMMUNITY CHURCH TRUST
Notes to the Financial Statements for the Year Ended 31 March 2021
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Grant provisions
Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.
Tangible fixed assets
Individual fixed assets costing £500 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
| Asset class | Depreciation method and rate |
|---|---|
| Land and buildings | 2% on revalued amount |
| Furniture and equipment | 25% on cost |
| Fixtures and fittings | 10% on cost |
Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Liabilities
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
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CROWBOROUGH COMMUNITY CHURCH TRUST
Notes to the Financial Statements for the Year Ended 31 March 2021
Fund structure
Unrestricted income funds are general funds that are available for use at the Trustees' discretion in furtherance of the objectives of the charity.
Pensions and other post retirement obligations
The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
2 Income from donations and legacies
| Donations and legacies; Donations Gift aid reclaimed 3 Investment income Interest receivable and similar income; Interest receivable on bank deposits 4 Expenditure on charitable activities Note Youth & children's work Evangelical outreach Page |
Unrestricted funds General £ 73,405 13,262 86,667 Unrestricted funds General £ 661 Unrestricted funds General £ 129 32 12 |
Total 2021 £ 73,405 13,262 86,667 Total 2021 £ 661 Total 2021 £ 129 32 |
Total 2020 £ 61,494 13,597 |
|---|---|---|---|
| 75,091 | |||
| Total 2020 £ 816 |
|||
| Total 2020 £ 236 818 |
CROWBOROUGH COMMUNITY CHURCH TRUST
Notes to the Financial Statements for the Year Ended 31 March 2021
| Note Visiting speakers Property costs Conferences & training Subscriptions & fees Office costs Life insurance Miscellanous costs Independenet examination Depreciation Grant funding of activities 5 Staff costs 7 |
Unrestricted funds General £ 150 8,997 - - 1,254 - 435 960 17,801 13,946 44,196 87,900 |
Total 2021 £ 150 8,997 - - 1,254 - 435 960 17,801 13,946 44,196 87,900 |
Total 2020 £ 450 20,773 533 949 2,168 473 771 960 17,801 7,949 46,011 |
|---|---|---|---|
| 99,892 |
5 Grant-making
Analysis of grants
| Grants | Grants to institutions 2021 £ 2020 £ 13,396 7,149 |
Grants to individuals 2021 £ 2020 £ 550 800 |
|---|---|---|
6 Trustees remuneration and expenses
During the year, one Trustee received remuneration of £3,223 for acting as the Treasurer (2020 - one Trustee received remuneration of £3,894 for acting as the Treasurer).
The only other payments made to the Trustees, or any person connected with them, consisted of reimbursements of expenditure incurred on behalf of the charity in furthering the charity's objects.
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CROWBOROUGH COMMUNITY CHURCH TRUST
Notes to the Financial Statements for the Year Ended 31 March 2021
7 Staff costs
The aggregate payroll costs were as follows:
| Staff costs during the year were: Wages and salaries Social security costs Pension costs Staff expenses |
2021 £ 41,743 104 2,276 73 44,196 |
2020 £ 41,999 978 2,247 787 |
|---|---|---|
| 46,011 |
The monthly average number of persons (including senior management team) employed by the charity during the year expressed as full time equivalents was as follows:
| Employees | 2021 No 2 |
2020 No 2 |
|---|---|---|
No employee received emoluments of more than £60,000 during the year
8 Tangible fixed assets
| Cost At 1 April 2020 At 31 March 2021 Depreciation At 1 April 2020 Charge for the year At 31 March 2021 Net book value At 31 March 2021 At 31 March 2020 |
Land and buildings £ 150,000 150,000 18,000 3,000 21,000 129,000 132,000 |
Furniture and equipment £ 6,060 6,060 3,030 1,515 4,545 1,515 3,030 |
Fixtures and fittings £ 132,572 132,572 47,513 13,286 60,799 71,773 85,059 |
Total £ 288,632 |
|---|---|---|---|---|
| 288,632 | ||||
| 68,543 17,801 |
||||
| 86,344 | ||||
| 202,288 | ||||
| 220,089 |
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CROWBOROUGH COMMUNITY CHURCH TRUST
Notes to the Financial Statements for the Year Ended 31 March 2021
9 Debtors
2021 2020 £ £ Accrued income 6,346 6,950 10 Creditors: amounts falling due within one year 2021 2020 £ £ Other taxation and social security 2,212 3,118
11 Pension and other schemes
Defined contribution pension scheme
The charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the charity to the scheme and amounted to - £2,276 (2020 £2,247).
12 Funds
| 12 Funds | ||||
|---|---|---|---|---|
| Unrestricted funds General General Funds Unrestricted funds General General Funds |
Balance at 1 April 2020 £ 298,287 Balance at 1 April 2019 £ 322,272 |
Incoming resources £ 87,328 Incoming resources £ 75,907 |
Resources expended £ (87,900) Resources expended £ (99,892) |
Balance at 31 March 2021 £ 297,715 |
| Balance at 31 March 2020 £ 298,287 |
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CROWBOROUGH COMMUNITY CHURCH TRUST
Notes to the Financial Statements for the Year Ended 31 March 2021
13 Analysis of net assets between funds
| 13 Analysis of net assets between funds | ||
|---|---|---|
| Tangible fixed assets Current assets Current liabilities Total net assets Tangible fixed assets Current assets Current liabilities Total net assets |
Unrestricted funds General £ 202,288 97,639 (2,212) 297,715 Unrestricted funds General £ 220,089 81,316 (3,118) 298,287 |
Total funds at 31 March 2021 £ 202,288 97,639 (2,212) |
| 297,715 | ||
| Total funds at 31 March 2020 £ 220,089 81,316 (3,118) |
||
| 298,287 |
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