2023-03-31-accounts

Annual Report and Financial Statements

for the Year Ended 31 March 2023

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

Charity Registration 1088189 Number

Principal Office Oasis Centre Beacon Road Crowborough East Sussex TN6 1AS 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 2023.

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 (CONTINUED)

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

The trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.

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.

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.

Page 3

CROWBOROUGH COMMUNITY CHURCH TRUST

TRUSTEES' REPORT (CONTINUED)

Achievements and performance

Review of activities

During the year ended 31 March 2023, the church has sought to achieve the calling of Christ upon it . Primarily, we seek to do this as we meet together on a Sunday morning for worship, ministry and the preaching of the Word in order to build up everybody in their 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 around 40 adults.

Church members continue to meet in small groups, usually in people’s homes, with one daytime group meeting at the Oasis, for worship, Bible study, prayer, mutual encouragement and support, and to introduce friends to the Bible’s teaching, with an average attendance of 35 adults across the groups. Recognising the necessity and value of an ever increasing prayer life within the church, we have actively sought to do this by starting a monthly prayer meeting in the afternoon of the 1st Sunday in the month and a weekly prayer meeting on a Tuesday evening at the home of one of our church elders. These have been a great blessing and encouragement to all those who attend.

Both the ladies and the men have started their own meetings this year, meeting around once a month, some structured meetings and some social gatherings, on different days of the week and at different times of the day in order to allow as many as possible to attend. As with the prayer meetings, these have proved to be occasions of great blessing and something which we intend to build upon, inviting our non-Christian friends and acquaintances to participate in.

Wishing to be “salt and light”, particularly in the local area, and having a usable building in which to meet, we have sought to engage with a number of local charitable organisations, many of whom are members of the Community Church or other local churches and all of whom are fully on board with the “vision” of the Community Church as expressed in our trust deed. These include: –

Wealden Dementia Action Alliance (WDAA) and Crowborough Dementia Forum (CDF).

Whose aims are to encourage Towns and Villages in Wealden to be dementia friendly and to support those living with dementia their family and carers.

Crowborough Rotary Club (CRC)

‘Service not Self’. CRC aims are to support the activities of local charities, to raise funds for these and provide volunteers for local events.

Tester & Jones Bereavement Group (T&J)

Funeral Directors support group for those who have lost family and friends which provides opportunities to meet with others in similar circumstances, to share experiences and help them to adjust to change.

Page 4

CROWBOROUGH COMMUNITY CHURCH TRUST

TRUSTEES' REPORT (CONTINUED)

Good Company People (GCP)

To provide support to individuals, and relief for their careers, for those living with various disabilities, including dementia by hosting individuals and groups at peoples’ homes or taking individuals or groups out on trips.

Crowborough Community Forum (CCF)

An ‘Umbrella’ organization, with charitable status to enable fund raising, to support charities in Crowborough and the surrounding area and link these with organizations who may be able to provide funding and/or volunteers to assist in their work. Supported by Crowborough Town Council.

University of the Third Age (U3A)

To enable mature individuals to meet with others to pursue their interests in education or hobbies.

Sporting Moments Foundation Café (SMF)

To enable those with possible dementia or other disabilities to meet to recall sporting events and watch videos of games, have talks from local sports clubs etc as a form of memory stimulation.

Plans for future periods

In the coming year, the continued emphasis will be to build and grow the church, primarily through the means that have already been described. Our Sunday worship meetings, increased home groups, ladies and men’s meetings and increased working with other like-minded organisations.

Church members will continue to be 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 or to be able to invite them to organised church activities.

Financial review

Income to the General Fund decreased from the previous year with total receipts of £76,773 (2022: £80,831). Expenditure in the year amounted to £87,905 (2022: £95,482). The Trust operated at a deficit of £11,132 (2022: £14,651) for the financial year. This leaves a total balance on Unrestricted Funds carried forward of £271,932. 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.

Page 5

CROWBOROUGH COMMUNITY CHURCH TRUST

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CROWBOROUGH COMMUNITY CHURCH TRUST

I report to the Trustees on my examination of the accounts of Crowborough Community Church Trust for the year ended 31 March 2023.

Responsibilities and basis of report

As the charity 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

17 August 2023

Page 7

CROWBOROUGH COMMUNITY CHURCH TRUST

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023

Note Unrestricted funds £ Income and Endowments from: Donations and legacies 2 75,954 Investment income 3 819 Total income 76,773 Expenditure on: Charitable activities 4 87,905 Net expenditure (11,132) Net movement in funds (11,132) Reconciliation of funds Total funds brought forward 283,064 Total funds carried forward 12 271,932	Total 2023 £ 75,954 819 76,773 87,905 (11,132) (11,132) 283,064 271,932	Total 2022 £ 80,221 610
		80,831 95,482
		(14,651)
		(14,651) 297,715
		283,064

The notes on pages 10 to 16 form an integral part of these financial statements. Page 8

ASAT31MARCH	2A23
		2023		2022
	Note	E		E
Fixed assets
Tangibleassets	I	,,L7A,?4?		187,697
		L70,342		187,697
Currentassets
Debtors	I	5,898		6,623
Cashatbankand inhand		97p51		91,112
		103,859		97,735
Creditors: Amountsfallingduewithinoneyear	10	,269)		(2,368)
l{etcurrentassetg		101,590		95,367
Net assets		27t,932		283,064
Fundsofthe charity:
Unrestrictedincomefunds
Unrestrictedfunds		277 932		283,064
Total funds	L2	27L932	#	283.064

CROWBOROUGH COMMUNITY CHURCH TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

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. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

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 2023 (CONTINUED)

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 2023 (CONTINUED)

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 £ 63,092 12,862 75,954	Total 2023 £ 63,092 12,862 75,954	Total 2022 £ 66,611 13,610
			80,221

3 Investment income

Unrestricted funds General £ Interest receivable and similar income; Interest receivable on bank deposits 819	Total 2023 £ 819	Total 2022 £ 610

Page 12

CROWBOROUGH COMMUNITY CHURCH TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (CONTINUED)

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 £ 182 315 300 - 9,005 208 - 1,582 672 990 17,356 7,684 49,611 87,905	Total 2023 £ 182 315 300 - 9,005 208 - 1,582 672 990 17,356 7,684 49,611 87,905	Total 2022 £ 717 25 300 39 10,761 30 782 1,482 152 960 18,874 13,607 47,753
			95,482

5 Grant-making

Analysis of grants Grants	Grants to institutions 2023 £ 2022 £ 7,000 13,200	Grants to individuals 2023 £ 2022 £ 684 407

6 Trustees remuneration and expenses

During the year, one Trustee received remuneration of £4,550 for acting as the Treasurer (2022 - one Trustee received remuneration of £3,520 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 2023 (CONTINUED)

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	2023 £ 46,617 - 2,345 649 49,611	2022 £ 44,727 203 2,300 523
		47,753

The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:

Employees	2023 No 3	2022 No 3

No employee received emoluments of more than £60,000 during the year

8 Tangible fixed assets

Cost At 1 April 2022 At 31 March 2023 Depreciation At 1 April 2022 Charge for the year At 31 March 2023 Net book value At 31 March 2023 At 31 March 2022	Land and buildings £ 150,000 150,000 24,000 3,000 27,000 123,000 126,000	Furniture and equipment £ 10,343 10,343 7,133 1,070 8,203 2,140 3,210	Fixtures and fittings £ 132,572 132,572 74,084 13,286 87,370 45,202 58,488	Total £ 292,915
				292,915
				105,217 17,356
				122,573
				170,342
				187,698

Page 14

CROWBOROUGH COMMUNITY CHURCH TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (CONTINUED)

9 Debtors

Accrued income	2023 £ 5,898	2022 £ 6,623

10 Creditors: amounts falling due within one year

Other taxation and social security Accruals	2023 £ 2,239 30 2,269	2022 £ 2,368 -
		2,368

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 - £2,345 (2022 £2,300).

12 Funds

12 Funds
Unrestricted funds General General Funds Unrestricted funds General General Funds	Balance at 1 April 2022 £ 283,064 Balance at 1 April 2021 £ 297,715	Incoming resources £ 76,773 Incoming resources £ 80,831	Resources expended £ (87,905) Resources expended £ (95,482)	Balance at 31 March 2023 £ 271,932
				Balance at 31 March 2022 £ 283,064

Page 15

CROWBOROUGH COMMUNITY CHURCH TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (CONTINUED)

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 £ 170,342 103,859 (2,269) 271,932 Unrestricted funds General £ 187,697 97,735 (2,368) 283,064	Total funds at 31 March 2023 £ 170,342 103,859 (2,269)
		271,932
		Total funds at 31 March 2022 £ 187,697 97,735 (2,368)
		283,064

Page 16