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2021-03-31-accounts

(65 THE Beacon Church CAMBERLEY Report and Accounts Year ended 31st March 2021

THE BEACON CHURCH CAMBERLEY

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2021

Legal and Administrative Information

Trustees/Directors Andrew Wayland Chairman Adrian Holloway Appointed - 15th September 2020 Chris Mackinlay Tim Chapman Andrew Booth Vanessa Champion HR Director Beverley Smallbone Pam Neail Tina Craig Appointed - 16th March 2021 Key Management Adrian Holloway Lead Elder Chris Mackinlay Elder Tim Chapman Elder Andrew Booth Elder Tina Craig Treasurer Governing Document Memorandum and Articles of Association incorporated on 10 Nov 2004 amended by Special Resolution dated 27 Feb 2010 Company Registration Number 05283116 Charity Registration Number 1107316 Address of principal & The Beacon Church registered office Berkshire Road Camberley GU15 4DG Independent Examiner Jacob Farley ACA Stewardship 1 Lamb's Passage London EC1Y 8AB Bankers Lloyds TSB Bank PLC Cambridge & Counties Bank 19 Obelisk Way Charnwood Court Camberley New Walk Surrey Leicester GU15 3SE LE1 6TE Solicitors Heald Nickinson Lansdowne House Knoll Road Camberley GU15 3SY

Contents

Page

Page 1

Company Information 1
Trustees' Annual Report 2-7
Independent Examiner's Report 8
Statement of Financial Activities 9
Balance Sheet 10
Notes to the Accounts 11-17
Detailed Statement of Financial Activities with Comparatives 18

Page 2

THE BEACON CHURCH CAMBERLEY

TRUSTEES' ANNUAL REPORT (INCORPORATING DIRECTORS' REPORT)

FOR THE YEAR ENDED 31 MARCH 2021

The trustees of The Beacon Church, Camberley, who are the charity's directors for the purposes of company law, have pleasure in submitting the Report and Accounts for the year ended 31 March 2021.

Objects of the charity

The charity is a charitable company and is governed by its memorandum and articles of association. The objects of the charity, as set out in the governing document are:

a) To advance the Christian faith

b) To relieve persons who are in conditions of need or hardship or who by reason of age or sickness are in need and to relieve the distress caused thereby.

c) To promote and fulfil such other charitable purposes.

to the community in the county of Surrey and in such other parts of the United Kingdom or the world as the trustees may from time to time think fit.

The trustees note that the Church is not a building, but a gathering of ordinary people of different ages and backgrounds, whose lives have been changed by Jesus Christ, the Son of God. The New Testament reveals the Church as a community of people, properly taught and cared for, who by loving and serving Jesus Christ, were also committed to love and care for each other and to bring a blessing to the area in which they lived. The Beacon Church, Camberley; its trustees, elders and members are committed to the restoration of those New Testament principles. It is not alone in this, it is one of many Churches in the area, country and all over the world that is re-discovering the excitement of knowing Jesus Christ.

The Beacon Church, Camberley belongs to Commission , which is part of the New Frontiers family of churches. Commission is an international family of churches working together to see ‘Thousands of lives transformed, through hundreds of churches, in tens of nations’.

The vision is “Together – Knowing Jesus Better and Making Jesus Known”

Summary of the charity's main activities and achievements and Covid-19

To further the above objects and vision, the charity's main activities and achievements were as follows: In April 2020, due to the COVID-19 global pandemic, the way we run the church changed very significantly as the UK was placed in lockdown. The pastoral structures and the high value of ‘togetherness’ was placed under test.

The global COVID-19 pandemic has created a significant increase in appetite for answers to the meaning of life. Research shows that church attendance using online platforms has increased significantly since March 2020 and The Beacon Church Camberley has been keen to serve the needs of our community in this way. All our services became ‘Church at Home’ and moved to online in March 2020 on Youtube, Facebook Live and Zoom. We have seen much larger viewing figures than we would have had at our in-person services. We were encouraged by this and looked at ways we could make connections with those who are new to the church and support them. From September when Adrian Holloway joined, we went to ‘Church online’ setting up a ‘Studio’ in the Beacon Centre where we live streamed Sunday services. This included welcoming, live worship and live preaching. We also continued the kids work every Sunday morning at 9am for half an hour, live streaming from the studio. Volunteers worked tirelessly producing videos for games, craft, worship songs, bible stories and memory verses. We even had viewers from Scotland for this!! It was even likened to a CBBC programme!

Further to this, our kids workers put on a Zoom Light and Bright Party , which talked about the true meaning of Halloween and how we as a church celebrate Jesus instead.

None of these things would have been possible without the faithful volunteers, particularly on the ‘Tech Team’ that supported and helped film, collate, produce, cut and show on all our platforms.

Page 3

THE BEACON CHURCH CAMBERLEY

TRUSTEES' ANNUAL REPORT (INCORPORATING DIRECTORS' REPORT)

FOR THE YEAR ENDED 31 MARCH 2021

We put on an Alpha Course online for the first time. This is a course for people who are interested in exploring the Christian faith, 6 guests attended in November 2020 with another course planned to start at the beginning of April 2021.

In the last year it has been difficult to connect with our local community due to the lack of in-person ministries. However, we continue to run the Frontline Debt and Benefit Advice Service which was manged by a part time employed member of staff plus 3 volunteer advisors. Since September 2020 the employed member of staff left but the service has continued under the 3 volunteers. They have supported many clients, seeing them empowered to manage their finances and numerous set free from the overwhelming burden of their debts. Our partnership with Cordwalles School with TLG stopped during lockdown and it was decided not to continue once the schools reopened.

Locally we support a food bank charity called Besom , providing a monthly grant to them. We give a monthly amount to support Camberley Youth for Christ , a local charity that brings the good news of Christ relevantly by working in local schools and partnering with local churches and youth workers. We are also supporters of the charity Compassion , with many in the fellowship sponsoring children in 3[rd ] world nations in education and feeding programmes.

We were waiting for a time to meet in person again. We are unlikely to be able to go back to Tomlinscote school to meet due to the hiring regulations. Adrian Holloway is challenging and shaping us and we have plans to grow while planning a big review of the life and business of the church which we pray will lead to significant church growth.

Pastoral Care

Pastoral care also looked very different during the pandemic as we were working from home and our Pastoral Care Overseer did a good job in checking in with people and supporting the small group leaders in caring for their immediate community. He also produced some short videos to put on all our platforms called: 60 Seconds of Hope, Lockdown Testimonies along with #loveyourneighbour. Small groups met online over Zoom

We had Zoom 'Coffee and catch up' sessions running on Saturday mornings

Our Operations Manager organised a Beacon Church Family Day which ran over zoom which culminated in a Quiz evening.

There were zoom prayer meetings, kids after school online events, an online Freedom in Christ Course and online parenting course.

Community Building

This is the area in which Covid-19 has had the most impact. With many people told to stay at home at the end of March 2020, we were keen for the church to still be good news to the communities around them. Our #loveyourneighbour campaign sought to encourage the church from their homes to be community focussed, and to find ways to be a blessing in their neighbourhoods.

The Golden Years (ministry to the older people of the community) closed their doors at the beginning of the first lockdown in March 2020 and due to the lack of people to run/lead it it has not re-opened. Smarties (our parent and toddler group) stopped running in person in March 2020, however, our Children’s and Families worker did a great job in the first few months of lockdown doing an on-line ‘Smarties at Home’ group, by delivering an online craft and reading stories for the toddler age group every Thursday morning. Unfortunately, it was not sustainable throughout the summer and Smarties has not returned.

Page 4

THE BEACON CHURCH CAMBERLEY

TRUSTEES' ANNUAL REPORT (INCORPORATING DIRECTORS' REPORT)

FOR THE YEAR ENDED 31 MARCH 2021

The Beacon Football Team obviously was not able to finish their 2019-2020 Season due to the national lockdown. It did start the 2020-21 Season in September with restrictions in place and ran a reduced schedule when it was allowed to play. The team recruits from both members of the church and of the local community. The club manager aims to provide a highly professional club experience for those who play and expects high standards of conduct on and off the pitch. The team prays at the beginning of every game and players are aware that it is a Christian club.

In December 2020 we planned and organised to put on a ‘Drive In’ Carol Service in Tomlinscote School carpark and ‘sold’ free tickets to the event. However, unfortunately this was cancelled 2 days before hand due to the area going into Tier 4.

Staffing and Volunteers

In April 2020 to end of August 2020 the church was led by three Elders: Andrew Booth, Tim Chapman and Chris Mackinlay. In September 2020, Adrian Holloway joined the staff team to become our Lead Pastor to replace Andrew Booth on staff, although Andrew has remained an Elder of the Church. Between the beginning of April and end of July 2020, due to the pandemic, to save costs to the church, 2 members of staff were placed on Furlough. Jon Oldaker, the Youth & Community Pastor and Tina Craig, the Finance Assistant & Facilities Manager. Both were then put on ‘flexible furlough’ from beginning of August 2020 to end of March 2021. However, in November 2020, Jon Oldaker, left the role to pursue another role elsewhere. His role was not replaced immediately as discussions took place to see what the church required. After much consideration and prayer and several rounds of interviews we appointed a Full Time Youth Pastor in April 2021.

During this period all members of staff, when working, ‘worked from home’ and the Beacon Centre was closed to the public.

These are the staff roles during this period:

In addition, approximately 30 volunteers give up their time to lead and help the online services and zoom ministries at the church. We are greatly indebted to these volunteers for their commitment and support.

In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission.

Structure, Governance and Management

The trustees who have served during the year and since the year end are set out on page 1. Trustees are appointed by the members of the charitable company by way of ordinary resolution. Alternatively, existing trustees may appoint trustees to serve until the subsequent annual general meeting, at which they may be reappointed by the members.

The Elders who are also trustees of the charity, meet regularly to oversee the spiritual leadership of the church. The day to day management of the charity has been delegated to the Elders, one of whom is employed full time. The trustees meet together corporately at least quarterly.

Page 5

THE BEACON CHURCH CAMBERLEY

TRUSTEES' ANNUAL REPORT (INCORPORATING DIRECTORS' REPORT)

FOR THE YEAR ENDED 31 MARCH 2021

Trustees are selected based on experience within the church and of charitable and operational knowledge. Anybody chosen as an Elder, which follows a separate process by which the church and Elders prayerfully consider appointment, is expected to become a trustee. During the appointment process, prospective trustees are informed of their legal responsibilities should they become trustees of the charity. Changes to these responsibilities are discussed at trustee meetings.

All of the trustees are members of the charity. The members’ liability is limited to £10 each.

Financial review

During the year income increased by £37,700 to £318,200, and expenditure decreased by £57,800 to £305,300. As a result the charity made a surplus for the year of £12,900 compared to a deficit in the prior year of £82,600 increasing the charity's net assets to £1,244,700. Net current assets increased by £69,800 to £205,700.

Reserves policy

The reserves policy, as set and reviewed regularly by the trustees, is to maintain unrestricted funds, which are the free reserves of the charity, at a level which equals the sum of the equivalent of three months staff costs, plus an additional amount for equipment replacement recognising the need to maintain or replace larger items the Beacon Centre.

At 31 March 2021, reserves, being equivalent to net current assets in general funds, totalled £205,700 (2020: £135,900). The current reserves are allocated as follows; 3 months’ staff costs which approximate to £49,900 and equipment replacement reserve is set at £40,648, recognising the Beacon Centre being 10 years old. £113,928 remains as free reserves available to be used for the future activities being explored as described above. The trustees have forecasted income and expenditure for the foreseeable future and plan to retain the majority of the free reserves in the coming year. They believe sufficient funding is in place to support the ongoing activities of the Church.

Responsibilities of trustees under company law

The trustees are responsible for preparing the trustees' annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing these financial statements, the trustees are required to:

  1. select suitable accounting policies and apply them consistently;

  2. observe the methods and principles in the Charities SORP;

  3. make judgements and estimates that are reasonable and prudent;

  4. state whether the applicable accounting standards have been followed, subject to any material

departures disclosed and explained in the financial statements; and

  1. prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.

Page 6

THE BEACON CHURCH CAMBERLEY

TRUSTEES' ANNUAL REPORT (INCORPORATING DIRECTORS' REPORT)

FOR THE YEAR ENDED 31 MARCH 2021

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approval

This report, which has been prepared in accordance with the provisions of the Companies Act 2006 relating to small companies, was approved by the trustees and signed on their behalf by:

Andrew Wayland ANDREW WAYLAND - Chairman

Date: 9th December 2021

Page 7

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

THE BEACON CHURCH CAMBERLEY ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2021 on pages 9 to 17 following, which have been prepared on the basis of the accounting policies set out on pages 11 to 12.

Responsibilities and basis of report

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner’s statement

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants In England & Wales, which is one of the listed

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  3. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

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.

Jacob Farley ACA

Member of the Institute of Chartered Accountants England & Wales

Stewardship 1 Lamb's Passage London EC1Y 8AB

Date: 9th December 2021

Page 8

THE BEACON CHURCH CAMBERLEY

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2021

Note
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Charitable activities
4
Investments
5
Other income
6
Total income and endowments
EXPENDITURE ON:
Charitable activities
7
Total expenditure
Net income/(expenditure)
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
13		 Unrestricted
Funds
£'000
303.0
3.4
0.9
-
307.3
297.8
297.8
9.5
1,221.8
1,231.3		 Restricted
Funds
£'000
10.8
-
-
-
10.8
5.1
5.1
5.7
10.1
15.8		 Total
Funds
2021
£'000
313.8
3.4
0.9
-
318.1
302.9
302.9
15.2
1,231.9
1,247.1		 Total
Funds
2020
£'000
259.6
19.1
1.2
0.6
280.5
363.1
363.1
(82.6)
1,314.5
1,231.9

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing operations.

The statement of financial activities also complies with the requirements for an income and expenditure account required by the Companies Act 2006.

The notes on page 11-17 form part of these accounts.

Page 9

THE BEACON CHURCH CAMBERLEY

BALANCE SHEET

AS AT 31 MARCH 2021

Note
FIXED ASSETS
Tangible assets
9
CURRENT ASSETS
Debtors
10
Cash at bank and in hand
CREDITORS: Amounts falling
due within one year
11
Net current assets / (liabilities)
Total assets less current liabilities
TOTAL NET ASSETS
FUND BALANCES
13
Unrestricted Funds
General funds
Designated funds
Restricted Funds		 Unrestricted
Funds
£'000
1,041.5
1,041.5
7.8
189.5
197.3
(7.4)
189.9
1,231.4
1,231.4
1,230.3
1.1
1,231.4
-
1,231.4		 Restricted
Funds
£'000
-
-
-
15.8
15.8
-
15.8
15.8
15.8
-
-
-
15.8
15.8		 Total
Funds
2021
£'000
1,041.5
1,041.5
7.8
205.3
213.1
(7.4)
205.7
1,247.2
1,247.2
1,230.3
1.1
1,231.4
15.8
1,247.2		 Total
Funds
2020
£'000
1,096.0
1,096.0
5.5
137.4
142.9
(7.0)
135.9
1,231.9
1,231.9
1,219.7
2.1
1,221.8
10.1
1,231.9

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2021 in accordance with Section 476 of the Companies Act 2006 however, in accordance with Section 145 of the Charities Act 2011, the accounts have been examined by an independent examiner and their report has been included in these financial statements.

The financial statements have been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved by the Board of Directors and were signed on its behalf by:

ANDREW WAYLAND Andrew Wayland

Date: 9th December 2021

The notes on page 11-17 form part of these accounts.

Company number: 05283116

Charity number: 1107316

Page 10

THE BEACON CHURCH CAMBERLEY

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2021

1 Statutory Information

The charity is a charitable company limited by guarantee with no share capital and is incorporated in the United Kingdom. The liability of each member in the event of winding up is limited to £10. The company's registered number and registered office address can be found on the Company Information page 1.

2 Accounting Policies

These financial statements are prepared on a going concern basis, under the historical cost convention as modified by the revaluation of certain assets, which are measured at fair value through the Statement of Financial Activities.

These financial statements have been prepared in accordance with the "Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102"), with the Companies Act 2006 and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.

The principles adopted in the preparation of the financial statements are set out below.

a) Going concern

The trustees (who are the charitable company's directors for the purposes of company law) have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the trustees have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements. In making this assessment the trustees have considered how Covid-19 might affect projections.

b) Income

Income including investment income is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part, income is generally recognised when it is received. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.

Income from donations and legacies includes:

The charity relies on volunteers to carry out many of its activities. However, in accordance with the SORP, the value of these services has not been included in these financial statements as they cannot be reliably measured.

When donated goods, services and facilities are distributed or consumed, an expense in respect of those items is included in the Statement of Financial Activities. At the year end any goods that have not been distributed or consumed are recognised as stock; donated fixed assets are capitalised.

Income from charitable activities represents income receivable from goods, services and facilities supplied in furtherance of the charity's charitable objects. It includes income from church retreats and other events and courses.

Investment income represents income generated by the charity's assets and includes income from cash deposits.

Other income comprises gains arising from the disposal of tangible fixed assets.

c) Expenditure

Expenditure, including irrecoverable VAT, is recognised when it is incurred or, if earlier, when a legal or constructive obligation for a payment arises provided that it is probable that settlement will be required and the amount of the obligation can be measured

The charity makes grants to other institutions and individuals to further its charitable objectives. Grants payable are recognised as constructive obligations arise, which is generally when the charity expresses a commitment to the recipient that can be measured reliably and then only to the extent that any conditions associated with the grant are outside of the control of the charity.

The cost of raising funds is not significant and has not been separately disclosed.

Page 11

THE BEACON CHURCH CAMBERLEY

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2021

Governance costs, which are included in expenditure on charitable activities but are identified separately in the notes to the accounts, includes costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity.

d) Fund accounting

e) Tangible fixed assets

Items purchased or donated for the charity's own use are capitalised when the cost of purchased items, or the fair value of donated items, is more than £500 and the item is expected to benefit the charity over more than one accounting period. Depreciation is charged on a straight line basis so as to write down the value of each asset to its estimated residual value (if any) over its expected useful economic life. To achieve this objective the following rates of depreciation are charged:

Freehold buildings Over 50 years after taking account of the building's residual value Fixtures and fittings 15 to 25 years Short lease 10 years Furniture and equipment 4 years Land and assets under construction are not depreciated.

The carrying values of tangible fixed assets are reviewed for impairment in periods when events or changes in circumstances indicate that the carrying value may not be recoverable.

f) Pension scheme arrangements

The charity operates defined contribution pension schemes for its employees. Obligations for contributions to these schemes are recognised as an expense when the liability arises. The assets of these schemes are held separately from those of the charity in independently administered funds.

g) Taxation

The company is a registered charity; it has taken advantage of the various reliefs from taxation available to charities and no tax is payable on the charity's income.

h) Financial instruments

The charity's financial assets and financial liabilities all qualify as basic financial instruments, as defined by FRS102. Except for loans, creditors and debtors are measured at their expected settlement value (normally the amount of cash that the charity expects to pay or receive). The charity recognises liabilities for the principal of those loans that remains outstanding at the year end (i.e. the liabilities exclude any interest chargeable on the loans in future years).

i) Exemption from preparing a cashflow statement

The charity has taken advantage of an exemption conferred by the Charities SORP and has not prepared a cash flow statement.

3 Income from donations and legacies

Cash donations (including tax recoverable)
Donations in kind
Grants received
Job Retention Scheme grants
Other grants
4
Income from charitable activities
Ministry activities
5
Investment income
Bank interest
Grants comprise:		 2021
£'000
293.7
1.6
18.5
313.8
2021
£'000
18.0
0.5
18.5
2021
£'000
3.4
3.4
2021
£'000
0.9
0.9		 2020
£'000
256.4
1.6
1.6
259.6
2020
£'000
-
1.6
1.6
2020
£'000
19.1
19.1
2020
£'000
1.2
1.2

Page 12

THE BEACON CHURCH CAMBERLEY

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2021

6 Other income

Gains on disposal of:
tangible fixed assets
7
Charitable expenditure
a
Costs incurred directly on specific activities
Staff costs
Building costs
Ministry activities
Depreciation
Grants payable (note 8c)
b
Costs incurred on support & administration
Governance costs
Independent examiner's fee
Insurance
Sundry
Relocation costs
Bank charges
Statutory compliance
Professional fees
Total expenditure		 2021
£'000
-
-
2021
£'000
145.2
29.1
16.5
61.2
25.5
277.5
1.9
1.9
2.5
6.5
8.0
0.2
0.2
6.1
25.4
302.9		 2020
£'000
0.6
0.6
2020
£'000
161.3
40.2
59.8
60.4
28.4
350.1
1.7
1.7
2.5
1.9
-
0.2
0.7
6.0
13.0
363.1

The fee payable to the independent examiner for examining the accounts was £1,900 (2020: £1,700); in addition the charity paid £150 (2020: £150) to Stewardship for consultancy services.

c Grants payable

Grants to organisations:
Commission Apostolic Ministries
222 Ministries International
Camberley Besom
Camberley Youth for Christ
Evangelical Alliance
Compassion
Other
Grants to individuals:
Family Fund grants		 2021
£'000
17.4
5.0
1.6
0.6
0.2
-
-
24.8
1.1
1.1		 2020
£'000
17.4
6.0
1.6
0.6
0.2
0.9
0.7
27.4
1.0
1.0

The church supports missionaries in the UK and internationally. Where a particular missionary has been supported by the church for a number of years, strict compliance with the Charities' Statement of Recommended Practice (SOR) may regard some arrangements as constituting constructive obligations such that future years' support is accounted for in these accounts as a liability. Whilst the support has no final end date in some cases, the church officers assess missionary funding on an annual basis and are confident that the missionaries would not view their support as an open-ended obligation by the church.

8 Analysis of staff costs, the cost of key management personnel and trustee remuneration and expenses

The average monthly number of employees during the year was 6 (2020: 6) of which 4 (2020: 3) were part-time. Most of the charity's activities are carried out by volunteers.

No staff received salaries at a rate of more than £60,000 per annum.

The charity's key management comprise the trustees and the key staff named on the Company Information page. Total employment benefits payable to key management for the year were as follows:

Page 13

THE BEACON CHURCH CAMBERLEY

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2021

Other
Employer
Wages &
employment
pension
salaries
benefits
contributions
Trustees:
Andrew Booth
13,503
-
1,080
Adrian Holloway
20,519
8,000
1,642
Chris Mackinlay
33,970
-
2,718
Tina Craig
893
-
116
following amounts were payable in the previous year:
Other
Employer
Wages &
employment
pension
salaries
benefits
contributions
Trustees:
Andrew Booth
32,408
-
2,593
Adele Barnett*
4,029
-
322
Chris Mackinlay
33,970
-
2,718
Jon Oldaker
15,687
-
1,255		 2021
£
14,584
30,160
36,688
1,008
67,856
2020
£
35,001
4,351
36,688
16,942
92,982

The following amounts were payable in the previous year:

9 Tangible fixed assets

Cost
At 1 April 2020
Additions
Gains / (losses) on revaluation
Disposals
At 31 March 2021
Accumulated depreciation
At 1 April 2020
Charge for the year
Eliminated on disposal
At 31 March 2021
Net book value
At 31 March 2021
At 31 March 2020		 Land and
buildings
£'000
883.3
-
-
-
883.3
124.1
13.9
-
138.0
745.3
759.2		 Fixtures and Furniture and
fittings
equipment
£'000
£'000
723.8
122.5
-
6.7
-
-
-
-
723.8
129.2
390.0
119.5
43.9
3.4
-
-
433.9
122.9
289.9
6.3
333.8
3.0		 Total
2021
£'000
1,729.6
6.7
-
-
1,736.3
633.6
61.2
-
694.8
1,041.5
1,096.0

Land valued at £187,200 has not been depreciated during the year.

The freehold land on which the building is located is subject to a restrictive covenant in favour of the local council. The cost to lift this restricted covenant is estimated to be around 25% of any sales proceeds obtained for the property.

10 Debtors

10
Debtors
Tax recoverable on donations
Prepayments and accrued income
11
Creditors: liabilities falling due within one year
Taxation and social security
Accruals
Deferred income		 2021
£'000
4.2
3.6
7.8
2021
£'000
1.2
5.7
0.5
7.4		 2020
£'000
3.8
1.7
5.5
2020
£'000
1.5
0.5
5.0
7.0

12 Pension commitments

During the year employer’s pension contributions totalling £16,859 (2020: £18,190) were payable to defined contribution personal pension schemes. At the balance sheet date pension contributions of £1,233 (2020: £1,517) were payable.

Page 14

THE BEACON CHURCH CAMBERLEY

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2021

13 Funds

Designated and unrestricted funds comprise those funds which the trustees are free to use in accordance with the charitable objectives.

Restricted funds must be used for the specific purpose laid down by the donor. Expenditure which meets that purpose is allocated to the relevant restricted fund.

Specifically:

During the year the movements in the charity's funds were as follows:

Designated Funds
Family fund
Christmas fund
Other ministries
General Unrestricted Funds
Total Unrestricted Funds
Restricted Funds
Old Dean Community
Frontline
Pastoral training
Hardship
Aggregate of funds		 Opening
balance
2021
£'000
1.5
-
0.6
2.1
1,219.7
1,221.8
1.3
2.5
1.3
5.0
10.1
1,231.9		 Incoming
resources
2021
£'000
-
-
2.2
2.2
305.1
307.3
-
3.4
-
7.4
10.8
318.1		 Outgoing
resources
2021
£'000
(1.1)
(5.1)
(3.3)
(9.5)
(288.3)
(297.8)
(1.3)
(3.0)
-
(0.8)
(5.1)
(302.9)		 Transfers
in the year
2021
£'000
-
5.1
1.2
6.3
(6.3)
-
-
-
-
-
-
-		 Closing
balance
2021
£'000
0.4
-
0.7
1.1
1,230.2
1,231.3
-
2.9
1.3
11.6
15.8
1,247.1

The transfers referred to above were made for the following reasons:

a) The Christmas Service was cancelled due to changes in Government restrictions and the loss was covered by general funds

Page 15

THE BEACON CHURCH CAMBERLEY

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2021

Analysis of net assets by fund

The assets and liabilities of the various funds were as follows:

assets and liabilities of the various funds were as follows:
Tangible fixed assets
Debtors
Cash at bank and in hand
Creditors falling due within one year		 General
Designated
funds
funds
£'000
£'000
1,041.5
-
7.8
-
188.4
1.1
(7.4)
-
1,230.3
1.1
Unrestricted Funds		 Restricted
funds
£'000
-
-
15.8
-
15.8		 2021
£'000
1,041.5
7.8
205.3
(7.4)
General
funds
£'000
1,041.5
7.8
188.4
(7.4)
1,230.3
1,247.2

In the previous year the movements in the charity's funds were as follows:

Designated Funds
Family fund
Other ministries
General Unrestricted Funds
Total Unrestricted Funds
Restricted Funds
Old Dean Community
Frontline
Pastoral training
Compassion
Hardship
Aggregate of funds		 Opening
balance
2020
£'000
1.5
-
1.5
1,308.7
1,310.2
-
0.8
-
-
3.5
4.3
1,314.5		 Incoming
resources
2020
£'000
0.4
5.5
5.9
263.0
268.9
1.3
6.0
1.3
0.9
1.5
11.0
279.9		 Outgoing
resources
2020
£'000
(0.4)
(8.7)
(9.1)
(348.2)
(357.3)
-
(4.3)
-
(0.9)
-
(5.2)
(362.5)		 Transfers
in the year
2020
£'000
-
3.8
3.8
(3.8)
-
-
-
-
-
-
-
-		 Closing
balance
2020
£'000
1.5
0.6
2.1
1,219.7
1,221.8
1.3
2.5
1.3
-
5.0
10.1
1,231.9

Analysis of net assets by fund

In the previous year, the assets and liabilities of the various funds were as follows:

Tangible fixed assets
Debtors
Cash at bank and in hand
Creditors falling due within one year		 General
Designated
funds
funds
£'000
£'000
1,096.0
-
5.5
-
125.2
2.1
(7.0)
-
1,219.7
2.1
Unrestricted Funds		 Restricted
funds
£'000
-
-
10.1
-
10.1		 2020
£'000
1,096.0
5.5
137.4
(7.0)
General
funds
£'000
1,096.0
5.5
125.2
(7.0)
1,219.7
1,231.9

Page 16

THE BEACON CHURCH CAMBERLEY

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2021

14 Transactions with related parties

During the year the charity:

During the year the charity also made the following payments to, or for, related parties:

Except as disclosed in note 8 'Analysis of staff costs', there have been no other transactions with related parties during the year.

Page 17

THE BEACON CHURCH CAMBERLEY

DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES

FOR THE YEAR ENDED 31 MARCH 2021

Note
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Charitable activities
4
Investments
5
Other income
6
Total income and endowments
EXPENDITURE ON:
Charitable activities:
7
Total Expenditure
Net income/(expenditure)
Transfers between funds
13
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
13		 General
Designated
2021
2021
£'000
£'000
300.8
2.2
3.4
-
0.9
-
-
-
305.1
2.2
288.3
9.5
288.3
9.5
16.8
(7.3)
(6.3)
6.3
10.5
(1.0)
1,219.7
2.1
1,230.2
1.1
Unrestricted funds		 Restricted
2021
£'000
10.8
-
-
-
10.8
5.1
5.1
5.7
-
5.7
10.1
15.8		 Total
2021
£'000
313.8
3.4
0.9
-
318.1
302.9
302.9
15.2
-
15.2
1,231.9
1,247.1		 General
Designated
2020
2020
£'000
£'000
242.7
5.9
19.1
-
1.2
-
0.6
-
263.6
5.9
348.8
9.1
348.8
9.1
(85.2)
(3.2)
(3.8)
3.8
(89.0)
0.6
1,308.7
1.5
1,219.7
2.1
Unrestricted funds		 Restricted
2020
£'000
11.0
-
-
-
11.0
5.2
5.2
5.8
-
5.8
4.3
10.1		 Total
2020
£'000
259.6
19.1
1.2
0.6
280.5
363.1
363.1
(82.6)
-
(82.6)
1,314.5
1,231.9

Page 18