REGISTERED CHARITY NUMBER: 1095759
REPORT OF THETRUSTEESAND
FOR
KINGS CHURCH UPMINSTER
Brindley Millen Ltd 167 Turners Hill Cheshunt Hertfordshire ENS 9BH
----- Start of picture text -----
for the Year Ended 31 December 2020
----- End of picture text -----
Page
Report of the Trustees 1 wo 3 Independent Examiner's Report 4 Statement of Financial Activities 5 Balance Sheet 6 Notes to the Financial Statements 7 w 12 Detailed Statement of Financial Activities 13
forREPORTthe YearOFEndedTHE 31TRUSTEESDecember 2020
The trustees present their report with the financial statements of the charity for the year ended 31 December 2020, 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 in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).
OBJECTIVES AND ACTIVITIES
Objectives The objectives as outlined in the deed of[trust][are][as][follows:] - To advance the Christian religion in Essex and in localities in England and Wales. ~ To provide assistance for the aged persons, persons in need or sick and relieve the distress arising there from. ~ To advance the education of children and adults, - To promote and fulfil such charitable purposes as the trustees think fit.
Results
‘The trustees consider that the objectives undertaken during the year to be satisfactory and in line with the charity objectives.
Public Benefit Guidance
The trustees and the church leadership team in making their decisions have had due regard to the public benefit guidance when exercising any powers or duties to which the guidance is relevant.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
For the first quarter of 2020 we continued to hold our Sunday Moming services at Gaynes School in Upminster, then switched to online Zoom mectings from April when, because of the COVID-19 pandemic, the UK government announced social distancing restrictions and non-availability of the school premises. Despite the church not meeting physically we are still open to anyone joining our meetings via Zoom with details of how to join on our website KCU.org.uk. Our children continued to grow in their knowledge of the Christian religion through their Sunday Morning groups, which were held at Gaynes School, until our meetings switched to online using Zoom. On Zoom we included a section within the main moming meeting for the children giving them their own teaching and activities. This also included the adults who could then encourage and support them in their learning about the Christian faith. The services were also adapted to encourage the youth too, This year we ran two courses online via Zoom. A Christianity Explored course in the summer, where people were invited to come and explorethe Christian faith and ask questions that might arise fromthe course, Then in the autumn we ran a courseon prayer over six evenings. isWeallowedcontinuedto receiveto run usservicesagain.atOur the aimUpminsteis to p r ovide Nursingemotih o nalme untiland prM a cticalrch 2020support andtoplanthe toresidents,resume t heirhese f a miliess soon asand thethe nursingstaff. home We chose to support some local charities this year who struggled to cope with the increase in demand due to the pandemic, making donations to Havering Women Aid, Thurrock food bank and Romford food bank. We also gave Christmas gifts of biscuits to the local police, Gaynes School staff and staff at two care homes. Some of our members supported the Christmas shoe box appeals for families and children across the world via Link to Hope and the Samaritans Purse. The church also made donations to Barnabas Fund in support of Christians who are victims of violence and seek to rebuild their lives. Early on in the pandemic the church engaged with the community by offering help with shopping or collecting medication to those who were not able to get out due to having to isolate or being vulnerable to the virus. Whilst many of our social events got cancelled in 2020 a few did go ahead throughout the year, some held before restrictions were in place in March, and some when restrictions were relaxed throughout the summer. These were a men's breakfast,walks and barbecues. The book club continued online via Zoom. These events give opportunities to provide support and build relationships within the community.
Mr Paul Thompson continues to be employed by the charity as the leader of the church,
FINANCIAL REVIEW
Financial position
Whilst our income decreased by around 6% in 2020, we also saw a decrease in expenditure by about 38%. This was due to many events being cancelled due to the pandemic, most notable being the youth camp Newday, but also our Sunday morning services and their associated costs. We also cancelled our rental payments to Gaynes School from April, as our meetings were not allowed to continue in the school, A decision was made to put these funds into the Building Fund to increase our ability to one day have a buildingof our own. Despitethe small decrease in income we do not see any financial problems in the foreseeablfutur e .
Page |
forREPORTthe YearOFEndedTHE TRUSTEES31 December 2020
FINANCIAL REVIEW
Policy on Reserves The trustees have again agreed this year that we will have a policy of not keeping reserves. Although we are a very small charity we do have a steady reliable income from the church members which covers all the operating costs, We do also monitor the bank balanceon a weekly basis to ensure we can cover 3 months salary and any outstanding bills, The trustees reviewthis decision each year when discussing the future plans. FUTURE PLANS Our familiarity with Zoom has opened up the possibility of training groups remotely, but we highly value fellowship and personal contact, 50 we are expecting to retum to our usual meeting venue, or moving and renting another suitably sized venue within Upminster, There are no plans in 2021 to purchase our own property, although our Building Fund is making encouraging growth. DuringUK Hong2021,Kongwereadyare lookingnetworkto trainof Christian and increaseChurchesour Leadershipand if any ofTeam,the newresulci ti ngzens in c on tacte or moreus to makeElders,enquiriesWe haveoralsoneed joinedhelp, thw e will happily assist them in any way we can. Our aim will be to help them integrate easily with the local community and give them Support,
Fund Raising All funds for the running of the charity have been received by way of voluntary contributions made by the members ofor visitors to the church. Where we are aware of vulnerable members of the church we discuss with them whether it is right for them to donate, we also make announcements during the Sunday morning services that people should not feel obliged to donate. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document Kings Church Upminster is governedby the Trusteesin accordance with the governing document, a deedof trust, and constitutes an unincorporated charity. ‘The organisation was formally established by Declaration of Trust Trust dated 25 July 2002 and was entered in the Central Register of Charities on on 3 February 2003. Organisational Leadership The Trustees are guided by the Church Leadership Team and delegate the day to day leadership of the church to this team. Recruitment and appointment of new trustees Our governing document states that the charity should operate with a minimumofthree trustees. However we do look to keep our number of trustees to four as this enables us to still operatewithin the governing document should one decideto resign. Ifa new appointment is required the current trustees will discuss at a meeting which possible candidate(s) they believe would best suit the role that is currently needed, The trustees then come to an agreement as to which candidate(s) the chairman should approach. If the candidate(s) agree to become trustees then we look for a suitable training programme to send them on, and give the current trustees opportunity to attend this programme too.
‘The organisation was formally established by Declaration of Trust Trust dated 25 July 2002 and was entered in the Central Register of Charities on on 3 February 2003.
Risk management
The trustees have duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error, No serious incidents took place in 2020.
General Data Protection Regulations With regards to the UK's exit from Europe and the new UK-GDPR and amended Data Protection Act 2018, which took effect on the 31 January 2020, We noted the changes in the age of consent for children from 16 to 13 years old, but as we were already obtaining consent from our young adults (ages 13 to 16) our policies and GDPR forms did not need updating. Our website is for information only and we do not use cookies or collect any personal data through our website.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1095759
Principal address 128 Danbury Crescent South Ockendon Essex RMIS5 5XE
Page 2
KINGS CHURCH UPMINSTER
forREPORTthe YearOFEndedTHE 31TRUSTEESDecember 2020
Trustees Mr Stuart Sutcliffe Chairman Miss Christine Parker Mr Paul Thompson Mr Samuel Forson Mrs Jane Wilkes Independent Examiner Brindley Millen Lid 167 Turners Hill Cheshunt Hertfordshire EN8 9BH Bankers Santander Bridle Road Merseyside L30 4GB Church Leadership Team Mr Paul Thompson Lead Elder Mr Samuel Forson Elder Mr Trevor Leaman Mr Soji Oluitan Elder Resigned 1 July 2020 Mr Leigh Williams Mrs Joanna Ziajor Resigned | January 2020 Approved by order ofthe board of trustees om of.Z>/siidbssssseeeeeeeeeeeQ/2/ and signed on its behalf by:
Mr Stuart Sutcliffe - Trustee
Page 3
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF KINGS CHURCH UPMINSTER
Independent examiner's report to the trustees of Kings Church Upminster
I report to the charity trustees on my examination of the accounts of Kings Church Upminster (the Trust) for the year ended 31 December 2020.
Responsibilities and basis of report
As the charity trusteesof the 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 Trust's accounts carried out under section 145 of the Act and in carrying out my examination | have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
| have completed my examination. | 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:
L. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or Zz the accounts do not accord with those records; or 3. the accounts do not comply with the applicable 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.
this| havereportno concernsin order toandenablehavea comeproperacrossunderstandingno other ofmattersthe accountsin connectionto be reached.with the examination to which attention shouldbe drawn in eZ ie
~~
Maurice Brindley BSc FCA
Brindley Millen Lid
167 Turners Hill Cheshunt Hertfordshire ENS& 9BH
Page 4
KINGS CHURCH UPMINSTER
for the Year Ended 31 December 2020
----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|31.12.20|31.12.19|
|Unrestricted|Restricted|Total|Total|
|Notes|funds£|funds£|funds£|funds£|
|INCOME AND ENDOWMENTS FROM|
|Donations and legacies|59,494|2,240|61,734|61,613|
|Charitable|activities|3|
|High|Leigh Conference|weekend|-|-|-|4.211|
|Investment|income|2|120|-|120|187|
|Total|59,614|2,240|61,854|66,011|
|EXPENDITURE ON|
|Charitable|activities|
|Church operating|activities|36,103|-|36,103|$1,466|
|High Leigh Conference|weekend|-|-|-|7,121|
|Total|36,103|-|36,103|58,587|
|NET INCOME|23,511|2,240|25,751|7,424|
|RECONCILIATION|OF FUNDS|
|Total funds brought forward|35,067|30,820|65,887|58,463|
|TOTAL FUNDS CARRIED FORWARD|58,578|33,060|91,638|65,887|
----- End of picture text -----
The notes form part of these financial statements
Page 5
KINGS CHURCH UPMINSTER
BALANCE SHEET. 31 December 2020
| BALANCE SHEET. 31 December 20202020 |
|||||
|---|---|---|---|---|---|
| 31.12.20 | 31.12.19 | ||||
| Notes | Unrestricted funds £ |
Restricted funds £ |
Total funds £ |
Total funds £ |
|
| CURRENTASSETS | |||||
| Debtors Cashatbank |
7 | 7,742 51,910 |
: 33,060 |
7,742 84,970 |
7,646 59,315 |
| 59,652 | 33,060 | 92,712 | 66,961 | ||
| CREDITORS | |||||
| Amountsfalling due within one year | & | (1,074) | - | (1,074) | (1,074) |
| NETCURRENTASSETS | 58,578 | 33,060 | 91,638 | 65,887 | |
| TOTALASSETSLESSCURRENTLIABILITIES | 58,578 | 33,060 | 91,638 | 65,887 | |
| NETASSETS | 58,578 | 33,060 | 91,638 | 65,887 | |
| FUNDS Unrestrictedfunds Restricted funds |
9 | 58,578 33,060 |
35,067 30,820 |
||
| TOTALFUNDS | 91,638 | 65,887 |
The financial statements were approved by the Board of Trustees and authorised for issue on BNC AY kes) Woe and were signed on its behalf by:
=>
Mr Stuart Sutcliffe - Trustee
The notes form part ofthese financial statements
Page 6
KINGS CHURCH UPMINSTER
NOTES TO THE FINANCIAL STATEMENTS, for the Year Ended 31 December 2020
Ll. ACCOUNTING POLICIES
Basis of preparing the financial statements and assessment of going concern
The financial statements of the charity, 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 | January 2019), Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Charities Act 2011, The financial statements have been prepared under the historical cost convention. The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
The financial statements are presented in sterling (£).
Financial reporting standard 102 - reduced disclosure exemptions
The charity has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’:
- the requirements of Section 7 Statement of Cash Flows.
Critical accounting judgements and key sources of estimation uncertainty No significant judgements have been made during the course of preparing these financial statements, There are no sources of
Incoming resources
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Resources expended
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all the 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.
Taxation The charity is exempt from tax on its charitable activities.
Debtors Trade and other debtors are recognised at the settlement amount. Prepayments are valued at the amount prepaid.
Cash at bank and in hand
Cash at bank and in hand includes current bank accounts and deposit bank accounts with no withdrawal limitations.
Creditors Creditors are recognised where the charity has a present obligation resulting from a past event that will result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are recognised at their settlement amount,
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of[the][trustees.]
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially settled at transaction valwe and subsequently measured at their settlement value with the exception of bank loans which are subszquently measured at amortised cost using the effective interest method.
Page 7
continued...
KINGS CHURCH UPMINSTER
----- Start of picture text -----
||||||||||
|---|---|---|---|---|---|---|---|---|
|NOTES|TO|THE|FINANCIAL|STATEMENTS|- continued|
|for|the|Year|Ended|31|December|2020|
|2.|INVESTMENT INCOME|31.12.20|31.12.19|
|£|3|
|Deposit account|interest|120|187|
|3.|INCOME FROM|CHARITABLE ACTIVITIES|
|3112.20|31.12.19|
|Activity|£|£|
|High|Leigh Conférence|weekend|High|Leigh|Conference|weekend|-|4.211|
|4.|TRUSTEES'|REMUNERATION AND BENEFITS|
|31.12.20|311219|
|£|£|
|Trustees’|salaries|19,500|18,|150|
----- End of picture text -----
‘The charity consider its key management personne! to comprise the trustees and church leadership team. Total trustee and key management personnel remuneration and benefits are listed above.
Trustees’ expenses
Trustees receive reimbursement for amounts paid for goods and services, purchased on behalf of the church, The trustees do not received any personal benefit from these payments other than they would in the normal course of employment or as a member of the church.
A
STAFF COSTS
----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|31.12.20|SLAI219|
|£|£|
|Wages and|salaries|19,500|18,150|
|19,500|18,150|
|The average monthly number ofemployees during the year was as follows;|
|31.12.20|31.12.19|
|All employees|I|1|
|No employees received emoluments|in|excess of £60,000,|
|6.|COMPARATIVES|FOR THE STATEMENT OF FINANCIAL|ACTIVITIES|
|Unrestricted|Restricted|Total|
|funds|funds|funds|
|£|id|£|
|INCOME AND ENDOWMENTS|FROM|
|Donations and legacies|59,380|2,233|61,613|
|Charitable|activities|
|High|Leigh|Conference|weekend|-|4,211|4.211|
|Investment|income|187|-|187|
|Total|59,567|6,444|66,011|
|EXPENDITURE ON|
|Charitable|activities|
|Church|operating|activities|49,750|L716|51,466|
|High|Leigh Conference|weekend|-|7121|7,121|
----- End of picture text -----
Page &
continued...
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 3] December 2020
----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|6.|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES|- continued|
|Unrestricted|Restricted|Total|
|funds|funds:|funds|
|£|£|es|
|Total|49,750|8,837|58,587|
|NET INCOMEEXPENDITURE)|9,817|(2,393)|7,424|
|Transfers|between|funds|(2,113)|2,113|-|
|Net movement|in|funds|7,704|(280)|7,424|
|RECONCILIATION OF FUNDS|
|Total|funds brought|forward|27,363|31,100|58,463|
|TOTAL FUNDS CARRIED FORWARD|35,067|30,820|65,887|
|7.|DEBTORS: AMOUNTS FALLING|DUE WITHIN ONE YEAR|
|31.12.20|BLAI2AG|
|£|£|
|Other debtors|7,742|7,646|
|8.|CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR|31.12.20|31.12.19|
|£|£|
|Other|creditors|1,074|1,074|
|9,|MOVEMENT|IN|FUNDS|
|Net|Transfers|
|movement|between|At|
|At|1.1.20|in|funds|funds|31.12.20|
|£|£|£|£|
|Unrestricted|funds|
|General|fund|35,067|23,511|(8,550)|50,028|
|Designated|Building fund|-|-|8,550|§,550|
|35,067|23,511|.|58,578|
|Restricted|funds|
|Building|fund|30,820|2,240|-|33,060|
|TOTAL FUNDS|65,887|25,751|-|91,638|
----- End of picture text -----
Page 9
continued...
KINGS CHURCH UPMINSTER
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 December 2020
9. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming resources |
Resources expended |
Movement in funds |
||
|---|---|---|---|---|
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 59,614 | (36,103) | 23,511 | |
| Restricted funds | ||||
| Buildingfund | 2,240 | - | 2,240 | |
| TOTAL FUNDS | 61,854 | (36,103 ) | 25,751 | |
| Comparatives for movementin funds | ||||
| Ath L.19 | Net movement in funds |
Transfers between funds |
At 31.12.19 |
|
| £ | £ | = | £ | |
| Unrestricted funds | ||||
| General fund | 27,363 | 9.817 | (2,113) | 35,067 |
| Restricted funds | ||||
| Building fund Other restricted funds |
30,060 1,040 |
760 (3,153) |
- 2,113 |
30,820 - |
| 31,100 | (2,393) | 2,113 | 30,820 | |
| TOTALFUNDS | 58,463 | 7,424 | - | 65,887 |
| Comparative netmovement in funds, included intheabove | above areasfollows: | |||
| Incoming resources |
Resources expended |
Movement infunds |
||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 59,567 | (49,750) | 9.817 | |
| Restricted funds | ||||
| Building fund | 760 | - | 760 | |
| Otherrestricted funds | 5,684 | (8,837) | (3,153) | |
| 6,444 | (8,837) | (2,393) | ||
| TOTALFUNDS | 66,011 | (58,587) | 7424 |
Page 10
continued...
KINGS CHURCH UPMINSTER
for the Year Ended 3] December 2020
9, MOVEMENT IN FUNDS- continued
A current year 12 months and prior year 12 months combined position is as follows:
----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|Net|Transfers|
|movement|between|At|
|At|1.1.19|in funds|funds|31.12.20|
|£|£|£|£|
|Unrestricted|funds|
|General|fund|27,363|33,328|(10,663|)|$0,028|
|Designated|Building|fund|-|-|8,550|8,550|
|27,363|33,328|(2,113)|58,578|
|Restricted|funds|
|Building fund|30,060|3,000|-|33,060|
|Other restricted|funds|1,040|(3,153)|2,113|-|
|31,100|(153)|2,113|33,060|
|TOTAL FUNDS|58,463|33,175|-|91,638|
----- End of picture text -----
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|z|£|£|
|Unrestricted|funds|
|General|fund|119,181|(85,853)|33,328|
|Restricted|funds|
|Building|fund|3,000|-|3,000|
|Other restricted|funds|5,684|(8,837)|(3,153)|
|8,684|(8,837)|(153)|
|TOTAL FUNDS|127,865|(94,690)|33,175|
|Desi|1|Building|fund|
|This represents monies ring-fenced by|the|trustees towards|future|building|projects.|
----- End of picture text -----
Building fund This represents gifts given towards future building projects.
Other restricted funds These monies represent a special collection taken for the charity Toilet Twinning, a conference booked for September 2019 at High Leigh Conference Centre, the youth Newday event and a collection taken for a family moving from a refuge to a new home.
Transfers between funds
During the year the sum of £8,550 was transferred from the general fund to the designated building fund.
Page 11
continued...
KINGS CHURCH UPMINSTER
for the Year Ended 31 December 2020
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2020.
Page 12