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|Trustees|Trustees||||||
|---|---|---|---|---|---|---|
|The trustees||and officers serving|during the year|and since the year end|were|as follows:|
|||||Mr Andrew|John|Harsant|
|||||Mr Leigh Brian Hills|||
|||||Mr Steven West|||
|||||(Resigned:|06August 2020)||
|||||Mrs Rebecca Louise Jupp|||
|||||Mr Andrew|Gill||
|||||(Appointed:|06August 2020)||
|||||Mr Steven West|||
|||||(Resigned:|OSAugust 2020)||
|Independent||examiners||Emjay Associates||Ltd|
|||||ONce AD5|||
|||||Littleharnpton|Marina||
|||||Ferry Road|||
|||||Littlehampton|||
|||||BN175DS|||
|Bankers||||HSBC|||
|||||16Goring Road|||
|||||Worthing|||
|||||BN124AW|||
|Approved|by|the Board ofTrustees|and signed|ls behalf by|||
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##
|||||Notes|Unrestricted|Restricted|2021|2020|
|---|---|---|---|---|---|---|---|---|
||||||funds|funds|||
||||||E|K|||
|Income and endowments|from:||||||||
|Donations
and legacies|||||281,890|81,879|383,389|419,527|
|Charitable
activities|||||||||
|Church Activities|||||95,417||95,417|4,762|
|Community||||||||87,721|
|||||||||25.992|
|Investments|||||||||
|Income from cash/settlements|||held in||18,250||18,250|29,200|
|an investment
portfol'I|||||||||
|Bank interest receivable|||||643||||
|Total|||||3$6,000|81,679|477,679|567,479|
|Expenditure
on:|||||||||
|Charitable
activities||||5/8|||||
|Church
Activities|||||(421,010)|(23,740)|(444,750)|(250,919)|
|Community||||||||(98,928)|
|Nations||||||||(14,109)|
|Youth||||||||(206,369)|
|Total|||||(421,010)|(23,740)|(~750)|(670,326)|
|Transfers
between
funds|||||167,249|(62,083)|105,166||
|Other recognised gains/losses|||||||||
|Gains/(losses)
on revaluation||of|lixed||(364,885)||(364,885)||
|assets|||||||||
|Net movement
In funds|||||(222,846)|(4,144)|(228,790)|(2,846)|
|Reconciliation offunds|||||||||
|Total funds brought
forward|||||1.551,051|72,828|1,633,679|1,742,845|
|Total funds carried forward|||||1,338,405|68~|1,408,88$|1,739,999|
##
|Basis ofsccountlng||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|The financial statements
have been prepared
under the historical cost convention,
except for||investments|||which are induded||||at|market value||||
|and the revaluation
ofcertain fixed assets and in accordance
with the Charities SORP (FRS102)'Accounting
and|||||||Reporting||by|Charities:||||
|Statement ofRecommended
Practice applicable
to charities
preparing
their accounts in accordance
with the Financial Reporting|||||||||||Standard|||
|applicable
in the UK and Republic of Ireland (FRS102)(effective 1 January 2019)', Financial||Reporting
Standard|||||102the Financial Reporting|||||||
|Standard
applicable
in the UK and Republic of Ireland (FRS 102),and the Companies
Act 2006.||||||||||||||
|Arun Community
Church meets the definition ofa public benefit entity under FRS102. Assets|||and liabilities are initially recognised at historical|||||||||||
|cost or transaction
value unless otherwise stated in the relevant
accounting
policy note(s).||||||||||||||
|Going concern||||||||||||||
|All income and expenditure
has arisen from continuing
activites.||||||||||||||
|Funds||||||||||||||
|Unrestriced
funds represent
funds that are not subject to any restirctions|regarding
their use and|||are available for|||general purpose||||in|||
|accordance
with the charltalbe
objectives at the discretion ofthe trustees.||||||||||||||
|Funds shown as designated
fora particular
purpose are also unrestitcted.||||||||||||||
|Restricted
funds can only be used for particulars
restriced purposes
within the objects ofthe Church. Restrictions|||||||arise when||specified|||by the||
|donor or when funds are raised for particular
restricted purposes.||||||||||||||
|Futher explanation
ofthe nature and purpose ofeach fund is induded
in the notes to the financial||||statements||||||||||
|Incoming resources||||||||||||||
|All incoming
resources are induded
in the statement
offinancial activities|when the Charity is|entitled to the income and the|||||||amount can be|||||
|quantified
with reasonable
accuracy.
The following specific policies are applied to particular categories ofincome:||||||||||||||
|Resources expended||||||||||||||
|Liabilities are recognised as resources expended
when there is a legal or|constructive
obligation|||committing|the Charity to the expenditure,||||||||it is|
|probable that a transfer ofeconimic benefits
will be required
in settlement|and the amount ofthe|||obligation|can be||measured||reliably.|||||
|Expenditure
is accounted
for on an accruals basis and has been dassified|under headings
that||agggregate||all cost releated|||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||||||||||||||
|Allocation
and appointment
ofcosts||||||||||||||
|Support costs are allocated on the basis ofthe weighted
proportion
ofstaff salary costs across||the four mein areas|||||ofcharitable|||acfivity||ofthe||
|Church, this being deemed the most appropiate
and equitable
apporfionment||||||||||||||
|Taxatlon||||||||||||||
|The church is exempt from direct taxation on its charitable
activities.||||||||||||||
|Tangible fixed assets||||||||||||||
|Tangible fixed assets. other than freehold
land, are stated at cost or valuation
less depreciation|||and any provision|||for impairment.|||||Depreciation|||
|is provided at rates calculated to write offthe cost or valuation
offixed assets, less their estimated||||residual|value, over their|||expected useful||||||
|lives on the following basis:||||||||||||||
|Land and buildings
are held for the use ofthe Church.
In accordance
with|accounting
standards,|||land is not|depreciated.
Freehold||||||buildings||are|
|not depreciated as the trustees undertake
an annual
inpairment
review,||||||||||||||
|Freehsold
properties
are subject to a valuation
every five years.||||||||||||||
|Fixed assets are capitalised
where the assets eiginal cost is above K500.||||||||||||||
|Furniture
& Fittings||||25% Reducing|||balance|||||||
|Furniture
& Fitbngs||||25% Redudng|||balance|||||||
|Social investments||||||||||||||
|Investments
in joint ventures are induded
at cost, Gains and losses on disposal and revaluation|||ofinvestments
are charged|||||or credited||||to the||
|Statement of Financial Activites
in the year in which they occur.||||||||||||||
##
|2.Income from donations|2.Income from donations|and legacies|and legacies|||||
|---|---|---|---|---|---|---|---|
|||||Unrestricted|Restricted|2021|2020|
|||||funds|funds|||
||||||s|||
|Donations received||||315,157|30,101|345,258|383,513|
|Grants received||||(33,407)|51,578|18,111|58,014|
|||||281,680|81,578|363,359|418,52'7|
|3.Income from charitable||activities||||||
|||||||2021|2020|
|Unrestricted
funds||||||||
|Church Activities||||||||
|Miscellaneous||||||107,887|2,812|
|Receipts from|projects/events|||||(8,822)|2,150|
|Contributions:|VWckbourne|||||(5,848)||
|||||||86,417|4,782|
|Community||||||||
|Miscellaneous|||||||(8,050)|
|Receipts from|projects/events||||||(10,929)|
|Contributions:|VIckboume||||||108,700|
||||||||87,721|
|Youlh||||||||
|Receipts from|projects/events||||||25,992|
|||||||86/17|118,475|
|4.Investment
Income||||||||
|||||||2021|2020|
|Unrestricted
funds||||||||
|Income from cashlsetsements|||held in|||18,250|29,200|
|an investment
porffolio||||||||
|Bank interest receivable|||||||277|
|||||||18,883|29,477|
##
##
##
|||Unrestricted|Restricted|Restricted|2021|2020|
|---|---|---|---|---|---|---|
|||funds|funds||||
||||6||||
|Church Activities||340,429||23,740|384,'l69|219,271|
|Community||||||93,593|
|Nations|||||||
|||||||14,109|
|Youth|||||||
|||||||181,478|
|Support costs||80,581|||80,561|61,678|
|||421,010||23,740|444,750|670,326|
|6.Costs ofcharitable activities by activity type|||||||
|||ActlvWes|Support|costs|2021||
|||undertaken|||||
|||directly|||||
|||2|||||
|Support costs|||||||
|Church Activities||3S4,189||80,581|444,750|250,919|
|Community||||||98,928|
|Na5ons||||||14,109|
|Youth||||||206,389|
|||364,169||80,681||570,326|
|7.Analysis ofsupport costs|||||||
||||||2021|2020|
|Church Activities|||||||
|Management|||||69,741|59,261|
|Governance|costs||||10,840|2,815|
||||||80,681|81,876|
##
|et income/(expenditure)
forthe year|et income/(expenditure)
forthe year|
|---|---|
|This is stated after chargingI(crediting):||
|Oepreciation|ofawned fixed assets|
|Accountancy|fees|
|Tax advisory|services|
|Staff pension|contributions|
|(Gain)/Loss|on disposal oftangible fixed assets|
|2021||2020|
|---|---|---|
||4,490|8,903|
||9,940|1,715|
|||900|
||7,588|18,148|
||2,853||
##
|2021|2020|
|---|---|
|232,972|273,171|
|900|16,287|
|7,588|18,148|
|241,481|307,606|
|2021|2020|
|22||
|22||
|||||Unrestricted|Restricted|2020|
|---|---|---|---|---|---|---|
|||||funds|funds||
|||||E|E||
|Income and endowments|||from:||||
|Donations
and|legacies|||282,647|135,880|419,527|
|Charitable
activities||||118,475||118,475|
|Investments||||29,477||29,477|
|Total|||||||
|||||430,599|138,880|SS7,479|
|Expenditure
on:|||||||
|Charttable
activities||||(541,894)|(28,431)|(570,325)|
|Total|||||||
|||||(541,894)|(28,431)|(670,325)|
|Transfers between||funds||100,383|(100,383)||
|Net movement|in funds|||(10,$12)|8,066|(2,846)|
|Reconclsatlon offunds|||||||
|Total funds brought||forward||1,681,394|61,451|1,742,845|
|Total funds carried||forward||1,870,482|89,517|1,'73$,999|
||||||Furniture||
|12.Tangible fixed assets|||||||
|||||Land snd|a||
|Cost or valuation||||Buildings|Fittings|Total|
|At 01 April 2020||||1,514,885|88,578|1,703,563|
|Additions|||||1,200|1,200|
|Revaluations||||(364,865)||(364,885)|
|Disposals|||||(12,349)|(12,349)|
|At 31 March 2021||||1,250&000|77,628|1,327,528|
|Depreciation|||||||
|At 01 April 2020|||||82,089|82,089|
|Disposals|||||(20,257)|(20,257)|
|Charge for year|||||4,490|4,490|
|At 31 March 2021|||||86,322|66,322|
|Net book values|||||||
|At 31 March 2021||||1,250,000||1,261,206|
|At 31 March 2020||||1,614,886|8,588|1,621,473|
|Investments|||||||||
|---|---|---|---|---|---|---|---|---|
|13.Analysis|of|movement ofcommercial|||Investments||||
||||||||Investments|In|
||||||||subsidiaries||
|Market|value at 01 April||||||||
|2020|||||||||
|Market|value||at 31 March||||||
|2021|||||||||
|14.Analysis|ofinvesbnents|||between funds as atyear ended 31March 2821|||||
|||||||2021|||
|Unrestricted|||funds||||||
|Investments||in subsidiaries
and|||||||
|related undertakings|||||||||
|16.Debtors|||||||||
|||||||2021|||
|Amounts|due within one|||year:|||||
|Trade debtors||||||75|33,589||
|Prepayments|||and accrued|income||8,785|8,397||
|||||||6,840|38,866||
|Amounts|due||after more than one year:||||||
|Other debtors||||||20,000|18,750||
|||||||20,000|18,760||
||||2021|2020|
|---|---|---|---|---|
|Trade creditors|||9,390|10,431|
|Amounts due to subsidary||and associated undertakings|558|14,207|
|Other creditors|||(5,951)|5,080|
|Accruals and deferred|income||10,753|8,052|
||||14,748|37,770|