| INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF |
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF |
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF |
||||||
|---|---|---|---|---|---|---|---|---|
| Pinehurst Community Church Trust |
||||||||
| I repo* on the accounts of the Trust for the Year | ended 31"December 2021, which | are | set out | on | ||||
| pages 4to 10 | ||||||||
| RESPECTIVE RESPONSIBILITIES OF THE TRUSTEES AND EXAMINER | ||||||||
| The trustees are responsible for the preparation |
of the accounts. | The trustees | consider | than a | audit Is | |||
| not required for this year under section 144(2) of |
the Charities | Act 2011 (the 2011Act)) an | that an | |||||
| independent examination is needed. |
||||||||
| It is my responsibility to: |
||||||||
| Examine the accounts under section 145 of the |
2011Act; | |||||||
| - Follow the procedures laid down in the General |
Directions given |
by the Charity | Commission | rs under | ||||
| section 145(5)(b) of the 2011 Act; and |
||||||||
| - To state whether pa*icular matters have come |
to my attention. | |||||||
| BASISOF INDEPENDENT EXAMINER'S REPORT |
| In connection with my examination, |
no material | matters | have come to | have come to | have come to | my attention which |
|||
|---|---|---|---|---|---|---|---|---|---|
| gives me cause to believe that in, any material | respect, | : | |||||||
| the accounting records were |
not kept in | accordance | with section | 130of the Charities | A | ol | |||
| the accounts did not accord |
with the accounting | records; or | |||||||
| the accounts did not comply |
with the applicable | requirements | concerning the form |
and | ontent | ||||
| of accounts set out in the Charities requirement that the accounts give |
(Accounts and Reports) Regulations a 'true and fair' view which is not |
a | 2008 other than any matter considered as p |
*ofan | |||||
| independent examination. |
|||||||||
| I have come across no other matters in connection with |
the | examination | to which attention | sho | Id be | ||||
| drawn in this report in order to enable a proper |
understanding | of the accounts to be reached. | |||||||
| Paul Stacey FCA 1"Floor Offices |
|||||||||
| 2a Highfield Road |
|||||||||
| BH24 1RQ | 20/9/22 |
| NOTES TO THE ACCOUNTS | - continued | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Forthe year ended 31stDecember 2021 | |||||||||
| 3.FZXEDASSETS | Freehold | IT | Fixtures S2 |
Total | |||||
| Property E |
Equipment f |
Fittings E |
E | ||||||
| Cost asat 1stJanuary 2021 Additions |
1,252,642 2,334 |
7,175 2,578 |
53,507 | 1,313,324 4,912 |
|||||
| Disposals Cost asat 31stDecember 2021 |
1254 | 976 | 9 | 753 | 53 507 | 1 | 318296 | ||
| Depreciation asat 1stJanuary 2021 Charge for year |
4,595 1,223 |
52,893 614 |
57,488 1,837 |
||||||
| Disposals Depreciation asat 31stDecember 2021 |
5 | 819 | 53 507 | 39326 | |||||
| Net BookValue 1stJanuary 2021 | 1252 | 642 | 2 | 879 | 614 | 1 | 2$5836 | ||
| Net Book Value 31stDecember 2021 | 12549763934 | 0 | 1 | 268910 | |||||
| 2020 | |||||||||
| 4.DEBTORS | E | ||||||||
| Debtors | 20 | ||||||||
| Gift Aid Tax claimed | 2,599 | 2,319 | |||||||
| Prepayrnents | 2 156 4774 |
1265 3$83 |
|||||||
| S.CASH AT BANK AND IN | HAND | E | f | ||||||
| CAF Cash Account | 12,024 | 5,766 | |||||||
| CAF Gold Account | 105,473 | 107,796 | |||||||
| Petty Cash | 79 117$76 |
79 113641 |
|||||||
| 6.LIABILITIES:Amounts Accrual |
falling due | within | one | year | 845 | 996 | |||
| Sundry Creditors |
419 1264 |
115 1111 |
|||||||
| 7.ACCUNULATED FUNDS |
2021 | 2020 | |||||||
| Restricted Funds | |||||||||
| Building Fund |
124,008 | 125,786 | |||||||
| 3ulias House | (40) | ||||||||
| Church | 752,334 | 750,000 | |||||||
| Laurels Development Total Restricted Funds |
390 | 000 | 1,266,342 | 390000 | 1,265,746 | ||||
| Designated Funds Westpolnt Little Pines |
(1,316) 213 |
(1,316) 452 |
|||||||
| Family Unrestricted Funds |
346 | (756) 114411 |
346 | (518) 106720 |
|||||
| TOTAL FUNDS AS AT 31ST DECEI8IBER2021 | 1379997 | 1371949 |
| NOTES TO THE ACCOUNTS - continued | NOTES TO THE ACCOUNTS - continued | NOTES TO THE ACCOUNTS - continued | ||||
|---|---|---|---|---|---|---|
| Forthe year ended 31stDecember | 2021 Unrestricted |
Designated | Restricted | Total | To tal |
|
| (b) RESOURCES EXPENDED Cont | Funds | Funds | Funds | 2021 | 2 020 |
|
| Building Cleaning and Caretaking Electricity Gas |
493 1,063 843 |
493 1,063 843 |
709 991 768 |
|||
| Insurance Repairs 5 Maintenance Repairs 5 Maintenance Water |
Church The Laurels |
1,812 674 381 298 |
1,611 | 1,812 2,285 381 298 |
1,623 10,845 759 384 |
|
| 5564 | 1$11 | 7175 | 16078 | |||
| Mission and Gifts | ||||||
| Bible Education Services |
40 | 40 | 240 | |||
| Commission | 1,700 | 1,700 | 1,250 | |||
| Miscellaneous gifts Operation Mobilisation |
100 1,200 |
100 1,200 |
1,200 | |||
| Church Member relief fund |
554 | 554 | ||||
| 3594 | 3594 | 2690 | ||||
| Service 83.Other Costs |
||||||
| Catering and refreshments Farewell |
1,392 | 1,392 | 563 136 |
|||
| Outreach | 43 | 43 | 522 | |||
| Resources and Service Costs | 47 | 47 | 303 | |||
| Training | 171 | 171 | ||||
| Sundry | 246 1900 |
246 1900 |
75 1598 |
|||
| Staff Costs | ||||||
| Rates | 2,329 | 2,329 | 3,152 | |||
| Salaries | 37015 | 37015 | 33131 | |||
| 39343 | 39343 | 36283 | ||||
| Depreciation | 1837 | 1837 | 2117 | |||
| Tota IExpenditure | 2b | 56544 | 417 | 1$11 | $$$71 | 67665 |
| NET INCOMING RESOURCES |
7731 | ~239 | 556 | 10391 |
| NOTES TO THE ACCOUNTS | |||||||
|---|---|---|---|---|---|---|---|
| Forthe year ended 31stDecember 2. INCOMING RESOURCES |
2021 Unrestricted |
Designated | Restricted | Total | Total | ||
| Funds f |
Funds f |
Funds f |
2021 E |
2020 f |
|||
| (a) Voluntary Income Offerings Cash Collections Donations |
765 | 2,167 | 765 2,167 |
879 5,466 |
|||
| Gift Tax Claimed Regular Giving |
9,034 44,537 |
9,034 44,537 |
3 232 38,234 |
||||
| 54336 | 2167 | 56502 | 47 | 810 | |||
| Charitable activities | |||||||
| Events income | 128 | 128 | 105 | ||||
| Coffee Morning Little pines Sundry Income Income from use of premises |
62 9,738 |
178 | 178 62 9,738 |
66 335 67 4,400 |
|||
| 9928 | 178 | 10106 | 4 | 973 | |||
| Investment Income |
|||||||
| Interest | 91 | ||||||
| 4 | 491 | ||||||
| Tote Iincome 2a |
64274 | 178 | 2 167 | 66610 | 57 | 274 | |
| (b) RESOURCES EXPENDED Charitable activities |
|||||||
| Activities | |||||||
| Children | 218 | 218 | 96 | ||||
| Little Pines | 417 | 417 | 145 | ||||
| 218 | 417 | 635 | 241 | ||||
| Support Accountant |
504 | 504 | 485 | ||||
| Bank Charges Bookkeeping Copier IT |
96 679 1,069 |
96 679 1,069 |
60 679 639 4,718 |
||||
| Admin/Office Supplies Subscriptions Telephone |
59 715 966 4087 |
59 715 966 4087 |
68 763 1245 8657 |
Forthe year end |
ed 31st | Dec | ember 2021 | ||
|---|---|---|---|---|---|
| Total Funds | Total Funds | ||||
| Notes | 2021 | 2020f | |||
| FIXEDASSETS Tangible Fixed Assets |
1259910 | 1255$36 | |||
| CURRENT ASSETS | |||||
| Debtors | 4,774 | 3,583 | |||
| Cash at Bank and | in hand | 117576 | 113641 | ||
| 122,350 | 117,225 | ||||
| CREDITORS | |||||
| Amounts falling due within |
one | 6 | 1,264 | 1,111 | |
| year | 121056 | 116113 | |||
| TOTAL ASSETSLESSCURRENT LIABILITIES | 13799$7 | 1371949 | |||
| FUNDS | |||||
| Restricted Funds |
1,265,586 | 1,265,228 | |||
| Unrestricted Funds |
114,411 | 106,720 | |||
| 1379 997 | 1371949 |
| STATEMENT OF FINANCIAL ACTIVITIES | STATEMENT OF FINANCIAL ACTIVITIES | STATEMENT OF FINANCIAL ACTIVITIES | |||||
|---|---|---|---|---|---|---|---|
| Forthe year ended 31stDecember | 2021 | ||||||
| Unrestricted | Designated | Restricted | Total | otal | |||
| Funds | Funds | Funds | 2021 | 020 | |||
| INCOME AND ENDOWMENTS | FROM | 6 | E | E | |||
| Notes | |||||||
| Donations and legacies |
54,336 | 2,167 | 56,502 | 47,810 | |||
| Income from Charitable Activities |
9,928 | 178 | 10,106 | 574 | |||
| Income from Investments | 11 | 11 | 4,491 | ||||
| 2a | 64274 | 178 | ~167 | 66619 | 52874 | ||
| EXPENDITURE FROM | |||||||
| Charitable Activities |
56,544 | 417 | 1,611 | 58,571 | 67,665 | ||
| 2b | 56544 | 417 | 1611 | 58571 | 67665 | ||
| NET INCOMING RESOURCES | 7,731 | (239) | SS6 | 8,048 | 14,791) | ||
| Transfer between Funds |
(40) | 40 | |||||
| RECONCILIATION OF FUNDS |
|||||||
| Total Funds brought forward |
106,720 | (518) | 1,265,746 | 1,371,949 | 1 | 86,739 | |
| TOTAL FUNDS CARRIED FORWARD | 114411 | ~757 | 1366 343 | 1379996 | 1 | 71949 |
| Trustees Report | |||
|---|---|---|---|
| The trustees present their report and accounts |
for the year ended 31 December 2021. | ||
| Trustees and advisors | |||
| The trustees in office during the year and the |
Trust's advisers are set out on page 2. | ||
| Objectives and activities | |||
| The purpose of the charity is the organising services for the purposes of Christian worship and le |
ming. | ||
| The trust supports families within the Church |
and surrounding community. Community |
involve | ent has |
| included providing a food bank this year for public benefit. It also supports overseas |
work of | similar | |
| nature in various parts of the world. |
|||
| All Trustees have due regard for the Charity Commission guidance. |
|||
| Volunteers are sourced from the membership |
and provide the backbone of running the |
Church. | |
| Activities includes Toddlers Groups, children's |
work, catering, coffee mornings, creche, |
public ad | ress |
| systems, leading worship etc. |
|||
| Achievements and Performance |
|||
| Most community activities have restarted following the pandemic lockdowns. Community organ |
satlons | ||
| such as Alcoholics Anonymous, Slimming Worlds, Dance groups and a choir have used |
the prem | ses | |
| regularly. | |||
| To assist the poor in the community donations |
of food have been made regularly to a |
local food | ank. |
| Fina nciai Review | |||
| Income is derived from voluntary giving from |
members and from community groups using the |
||
| premises. This recovered following lockdown, |
resulting in a surplus for the year of K8,048 (202 |
deficit | |
| f14,791). | |||
| Reserves are used to top up deficits in running |
costs and repairs. Total free reserves |
held as at | 31st |
| December 2021 was f40,601. | |||
| The charity's principal sources of funds are membership giving with Gift Aid and income from |
|||
| Community groups rental of premises. |
|||
| Structure, Governance and Management |
|||
| The Governing Document is the Declaration of Trust dated 2 September 2002, amended 30 July |
2013. | ||
| The Trust is an unincorporated association. The selection of Trustees is by agreement |
between | rustees | |
| and Church leadership. |
|||
| The Trust is part of Commission group of Churches under the umbrella of New Frontiers. |