Annual Report and Financial Statements for the Year Ended 31 March 2022 ## 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 Page 1 ## **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 2022. ## **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 twentieth 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. 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. Page 2 ## **CROWBOROUGH COMMUNITY CHURCH TRUST** ## **Trustees' Report** 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 Lead Elder 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. ## _**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. Page 3 ## **CROWBOROUGH COMMUNITY CHURCH TRUST** ## **Trustees' Report** ## _**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 2022, the church has sought to achieve the calling of Christ upon it , initially, by returning to our normal meetings and outreach activities which had been severely restricted during the previous year because of the worldwide Covid pandemic and subsequent lockdown. At the beginning of the year, all of our meetings were still being held under Covid restrictions but as these were gradually lifted our main Sunday morning service, most home groups, babies and toddlers and the weekly café all resumed as restrictions were lifted, albeit under government guidelines around mask wearing and social distancing. As the year has gone on these restrictions have all been removed and by the end of the year, in most instances, all restrictions had gone. ## • 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 between 40 and 50 adults. Most are now meeting in person although “zoom” facilities are still available and used by a number of people who, mainly for health reasons, are not meeting in person yet. Church members continue to meet in small groups, usually in person, although some groups are still using zoom where appropriate , for worship, Bible study, mutual encouragement and support, and prayer, and to introduce friends to the Bible’s teaching, with an average attendance of 40 adults across the groups. ## • 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. Page 4 ## **CROWBOROUGH COMMUNITY CHURCH TRUST** ## **Trustees' Report** • 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. ## **Plans for future periods** In the coming year, the main emphasis will be to build and grow the church, something which slowed due to the pandemic but must now be given much greater emphasis. To this end, church members are being encouraged to make every effort to build relationships with their neighbours and friends; integrating themselves with secular activities where appropriate, in order to build relationship with people and so be able to introduce them to Jesus on a personal level themselves all to be able to invite them to organised church activities. There is also a desire to start a men’s group, both to build up and encourage the men within our church and to encourage them to be a godly witness in their home, social and work environments. We recognise that there is a need for an increase in our prayer life, individually, in small groups and corporately. We will seek to do this in our main Sunday services, home groups and a monthly prayer meeting. ## **Financial review** Income to the General Fund decreased from the previous year with total receipts of £80,831 (2021: £87,328). Expenditure in the year amounted to £95,482 (2021: £87,900). The Trust operated at a deficit of £14,651 (2021: £572) for the financial year. This leaves a total balance on Unrestricted Funds carried forward of £283,064. 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. ## **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. Page 5 ## **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: - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charities SORP; - make judgements and estimates that are reasonable and prudent; - state whether applicable accounting stand9rds have been followed, subject to any material departures disclosed and explained in the financial statements; and - 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 18 July 2022 and signed on its behalf by: **----- Start of picture text -----**
Ann
Trustee
**----- End of picture text -----**
Page 6 ## **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 2022 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: 1. accounting records were not kept in respect of Crowborough Community Church Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records; or 3. 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 18 July 2022 Page 7 ## **CROWBOROUGH COMMUNITY CHURCH TRUST** ## **Statement of Financial Activities for the Year Ended 31 March 2022** |**Note**
**Unrestricted**
**funds**
**£**
**Income and Endowments from:**
Donations and legacies
2
80,221
Investment income
3
610
Total income
80,831
**Expenditure on:**
Charitable activities
4
95,482
Total expenditure
95,482
Net expenditure
(14,651)
Net movement in funds
(14,651)
**Reconciliation of funds**
Total funds brought forward
297,715
Total funds carried forward
12
283,064|**Total**
**2022**
**£**
80,221
610
80,831
95,482
95,482
(14,651)
(14,651)
297,715
283,064|**Total**
**2021**
**£**
86,667
661| |---|---|---| |||87,328| |||87,900| |||87,900| |||(572)| |||(572)
298,287| |||297,715| 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 2022** |||**2022**|**2021**| |---|---|---|---| ||**Note**|£|£| |**Fixed assets**|||| |Tangible assets|8|187,697|202,288| |**Current assets**|||| |Debtors|9|6,623|6,346| |Cash at bank and in hand||91,112|91,293| |||97,735|97,639| |**Creditors: Amounts falling due within one year**|10|(2,368)|(21212)| |**Net current assets**||951367|95,427| |**Net assets**||283,064|297?15| |**Funds of the charity:**|||| |**Unrestricted income funds**|||| |Unrestricted funds||283,064|297,715| |**Total funds**|12|283,064|2971715| The financial statements on pages 8 to 16 were approved by the Trustees, and authorised for issue on 18 July 2022 and signed on their behalf by: Ai�i�········ 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 2022** ## **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. Page 10 ## **CROWBOROUGH COMMUNITY CHURCH TRUST** ## **Notes to the Financial Statements for the Year Ended 31 March 2022** ## _**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 £1,000 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. Page 11 ## **CROWBOROUGH COMMUNITY CHURCH TRUST** ## **Notes to the Financial Statements for the Year Ended 31 March 2022** ## **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|**Unrestricted**
**funds**
**General**
**£**
66,611
13,610
80,221|**Total**
**2022**
**£**
66,611
13,610
80,221|**Total**
**2021**
**£**
73,405
13,262| |---|---|---|---| ||||86,667| ## **3 Investment income** |**Unrestricted**
**funds**
**General**
**£**
Interest receivable and similar income;
Interest receivable on bank deposits
610|**Total**
**2022**
**£**
610|**Total**
**2021**
**£**
661| |---|---|---| Page 12 ## **CROWBOROUGH COMMUNITY CHURCH TRUST** ## **Notes to the Financial Statements for the Year Ended 31 March 2022** ## **4 Expenditure on charitable activities** |**Note**
Youth & children's work
Evangelical outreach
Visiting speakers
Premises hire
Property costs
Conferences & training
Subscriptions & fees
Office costs
Miscellanous costs
Independenet examination
Depreciation
Grant funding of activities
5
Staff costs
7|**Unrestricted**
**funds**
**General**
**£**
717
25
300
39
10,761
30
782
1,482
152
960
18,874
13,607
47,753
95,482|**Total**
**2022**
**£**
717
25
300
39
10,761
30
782
1,482
152
960
18,874
13,607
47,753
95,482|**Total**
**2021**
**£**
129
32
150
-
8,997
-
-
1,254
435
960
17,801
13,946
44,196| |---|---|---|---| ||||87,900| ## **5 Grant-making** |**Analysis of grants**
Grants|**Grants to institutions**
**2022**
**£**
**2021**
**£**
13,200
13,396|**Grants to individuals**
**2022**
**£**
**2021**
**£**
407
550| |---|---|---| ## **6 Trustees remuneration and expenses** During the year, one Trustee received remuneration of £3,520 for acting as the Treasurer (2021 - one Trustee received remuneration of £3,223 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. Page 13 ## **CROWBOROUGH COMMUNITY CHURCH TRUST** ## **Notes to the Financial Statements for the Year Ended 31 March 2022** ## **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|**2022**
**£**
44,727
203
2,300
523
47,753|**2021**
**£**
41,743
104
2,276
73| |---|---|---| |||44,196| 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|**2022**
**No**
3|**2021**
**No**
2| |---|---|---| No employee received emoluments of more than £60,000 during the year ## **8 Tangible fixed assets** |**Cost**
At 1 April 2021
Additions
At 31 March 2022
**Depreciation**
At 1 April 2021
Charge for the year
At 31 March 2022
**Net book value**
At 31 March 2022
At 31 March 2021|**Land and**
**buildings**
**£**
150,000
-
150,000
21,000
3,000
24,000
126,000
129,000|**Furniture**
**and**
**equipment**
**£**
6,060
4,283
10,343
4,545
2,588
7,133
3,210
1,515|**Fixtures**
**and fittings**
**£**
132,572
-
132,572
60,799
13,286
74,085
58,487
71,773|**Total**
**£**
288,632
4,283| |---|---|---|---|---| |||||292,915| |||||86,344
18,874| |||||105,218| |||||187,697| |||||202,288| Page 14 ## **CROWBOROUGH COMMUNITY CHURCH TRUST** ## **Notes to the Financial Statements for the Year Ended 31 March 2022** ## **9 Debtors** **2022 2021 £ £** Accrued income 6,623 6,346 **10 Creditors: amounts falling due within one year 2022 2021 £ £** Other taxation and social security 2,368 2,212 ## **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 - £2,300 (2021 £2,276). ## **12 Funds** |**12 Funds**||||| |---|---|---|---|---| |**Unrestricted funds**
**_General_**
General Funds
**Unrestricted funds**
**_General_**
General Funds|**Balance at**
**1 April**
**2021**
**£**
297,715
**Balance at**
**1 April**
**2020**
**£**
298,287|**Incoming**
**resources**
**£**
80,831
**Incoming**
**resources**
**£**
87,328|**Resources**
**expended**
**£**
(95,482)
**Resources**
**expended**
**£**
(87,900)|**Balance at**
**31 March**
**2022**
**£**
283,064| |||||**Balance at**
**31 March**
**2021**
**£**
297,715| Page 15 ## **CROWBOROUGH COMMUNITY CHURCH TRUST** ## **Notes to the Financial Statements for the Year Ended 31 March 2022** ## **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**
**£**
187,697
97,735
(2,368)
283,064
**Unrestricted**
**funds**
**General**
**£**
202,288
97,639
(2,212)
297,715|**Total funds**
**at 31**
**March**
**2022**
**£**
187,697
97,735
(2,368)| |||283,064| |||**Total funds**
**at 31**
**March**
**2021**
**£**
202,288
97,639
(2,212)| |||297,715| Page 16