2020-12-31-accounts - West Street Christian Fellowship

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Page 3	Legal and Administrative Information	Legal and Administrative Information
Pages 4 to 10	Trustees and Directors Annual Report
Pages 11	Independent	Examiner's Report
Page 12	Consolidated	Statement of Financial	Activities
Page 13	Consolidated	and Charity Balance Sheets
Page 14	Consolidated	Cash Flow Statement
Pages 15 to 22	Notes to the	Financial Statements
Page 23	Additional Schedule not part of Statutory		Accounts
	Consolidated	Receipts & Payments a/c	and income & Expenditure	a/c

A	charitable	company		(limited	by guarantee)
-	Charity registration		number		1107611
-	Company	registration		number 5124931

Year ended 31December 2	020
			General	Restricted	2020	2019
			Unrestricted	Funds	Total	Tota I
			Funds		Funds	Funds
INCOME AND EXPENDITURE			f		f	f
INCOME AND ENDOWMENTS	FROM:	Notes
Donations and legacies		4	200,783	49,373	250,156	242,987
Charitable activities
Community Projects -	Playgroup		2,205		2,205	6,314
Christian Book &Coffee Shop			554		554	697
Other trading activities
Investments		5	19,710		19,710	24,178
Other
Total incoming resources			223,252	49,373	272,625	274,176
EXPENDITURE ON:
Raising Funds						1,820
Charitable activities		6&7
Church —Pastoral &Teaching			124,012	14,567	138,579	135,382
Youth &Schools Work			30,458		30,458	35,241
Community Projects			51,657	28,703	80,360	79,696
Christian Book &Coffee Shop			392		392	606
Christian Mission & Relief Work			4,335	24,006	28,341	26,014
Total resources expended			210,854	67,276	278,130	278,759
NET INCOME/(EXPENDITURE)	for the year		12,398	(17,903)	(5,505)	(4,583)
TRANSFERS BETWEEN FUNDS		17	(13,215)	13,215
NET MOVEMENT IN FUNDS			(817)	(4,688)	(5,505)	(4,583)
RECONCILIATION OF FUNDS
Total funds brought forward			468,880	224,950	693,830	698,413
Total funds carried forward			468,063	220,262	688,325	693,830

At 31 December		2020
						Parent	Parent
				Group	Group	Charity	Charity
				2020	2019	2020	2019
				F	f	8	6
			Notes
FIXEDASSETS
Land and buildings				479,966	506,830	283,207	308,478
Furniture and fittings				71,434	44,208	66,985	39,040
Plant and equipment				9,149	6,139	9,149	6,139
Tangible assets			14	560,549	557,177	359,341	353,657
CURRENT ASSETS
Stocks				0	0	0	0
Debtors and accrued		income	15	16,599	13,330	16,599	13,330
Cash at bank and	in	hand	19	115,700	129,628	115,700	129,628
				132,299	142,958	132,299	142,958
LIABILITIES
CREDITORS
Amounts falling due		within one year	16	(4,523)	(6,305)	(4,523)	(6,305)
NET CURRENT ASSETS				127,776	136,653	127,776	136,653
NET ASSETS				688,325	693,830	487,117	490,310
THE FUNDS OF THE CHARITY
Restricted income	funds		17	220,262	224,950	19,054	21,430
General unrestricted		income funds		468,063	468,880	468,063	468,880
TOTAL CHARITY FUNDS				688,325	693,830	487,117	490,310

Year ended 31 Decem	ber 2020
					Movements	Movements
					2020	2019
Cash Flows from Operating	Activities
Net cash (oufflow)/inflow from operating		activities		(see Note 18)	14,083	16,139
Investing Activities:
Interest received					173	261
Rents received					14,892	19,092
Room Hire Purchase of Property, Plant and Equipment Net cash provided by (used in) investing activities					4,645 ~47 721 (28,011)	4,825 ~13,302 10,876
Increase/(decrease) in cash	in the year				(13,928)	27,015
Transfer ofCash and deposits from related			trusts
Total Movement in Funds					~43,928	27015
Reconciliation of Net Cashflow to Movement			in Net	funds
Increase/(decrease) in cash	in the year				(13,928)	27,015
Cash at 31 December 2019					129,628	102613
Cash at 31 December 2020					115,700	129,628
Cash and deposits repayable	on demand
Bank Deposits					111,117	120,943
Cash at bank					4,420	8,284
Cash and cash in transit					163	401
					115700	129628
						14

4. Voluntary Income												2020			2019
Unrestricted
Weekly Church Collections												3,527			13,301
Donations made under		Gift		Aid								115,245			93,841
Donations via other	agencies											8,479			7,809
Govt. Job Retention	Scheme											14,886
Other gifts												28,775			39,260
Tax recovered on Gift Aid												29871			26525
Total Unrestricted Glffs												200,783			180,736
Restricted Gifts for:
Missionary funds												3,419			4,307
Disaster relief fund												410			508
PA System Fund												1,000			11,780
Transforming Lives for Good															800
Christians Against	Poverty				Gifts							3,710			5,180
Christians Against	Poverty				Grants										19,416
Christians Against	Poverty Clients					Fund						5,064			2,191
Seniors Day Fund												147			1,001
Senior Leader Fund												1,800			4,550
Gift Day Fund												20,788
Building fund												468			768
Other Tax recovered on Gift Aid			(restncted			funds)						5,803			6,429
Missionary funds												201			245
Disaster relief fund												90			112
PA System Fund												250			2,945
Christians Against	Poverty											430			867
Christians Against	Poverty Clients					Fund						417
Senior Leader Fund												450			1,138
Gift Day Fund Building fund Other												4,584 39 303			44 ~30
Total Restricted Gifts												49373			62251
Total Voluntary Income												250 156			242 987
5.Investment Income
Bank Interest - unresbicted				funds								173			261
Room Hire Rent received												4,645 ~14892			4,825 19092
												19710			24178
Costs ofCharitable	Activities								Activities	Grant		Support	2020		2019
									undertaken	funding	of	costs	Total
									directly	activities
										(eee note 9)
Church - Pastoral &Teaching									44,741			93,838	138,579		135,382
Youth &Schools Work									21,971			8,487	30,458		35,241
Communi Pro'acts									41 226			39134	80,360		79696
Chrlstlens Agelnst Poverty									26,364			16,407	46,761		42,751
6Minos									12,523			20,727	33,250		35,544
Seniors De									349				349		1,401
Christian Book & Coffee		Shop							392				392		606
Christian Mission & Relief Work										28	341		28341		26014
									108,330	28,341		141,459	278,130		276,939
Support Cost						Church		Youth &	Communi		Pro'acts		Christian	2020	2019
					Pastoral		&	Schools	Christians	5 Minus		Seniors	Book &
					Teaching			Work	Against			Day	Coffee
									Pove				Shop
Ministty/Salary costs						12,443			17,884					30,327	28,181
Cleaning						10,343		1,884	214	6,736				18,977	18,193
Rates & Insurance						10,070		560			560			11,190	12,052
Heating & Lighting						3,480		1,324	309	3,029				8,142	9,401
Repairs & Equipment						8,516		501		1,002				10,019	9,411
Stationery &Telephone						5,943		743			743			7,429	6,451
Depreaation						33,119		3,124		8,106				44,349	42,587
Governance Costs (see		note 8)				2,430		135			135			2,700	2,710
Sundty Expenses						7494		416			416			8326	11521
						93,838		8,487	18407	20,727				141,459	140,507
															17

											2020			2019
8. Governance Costs
Independent Examination		Fees									2,700			2,710
Legal Fess
										~2700				2 710
9. Grant funding ofActivities
											2020			2019
Disaster Relief and Missionary				Projects
Disaster Relief Projects											1,020			574
Overseas Mission/Medical											19,901		13,325
Home Mission											6,155		10,783
Support of other Charitable			organisations								1,265			1,332
Miscellaneous Grants
Total Value of Grants											28,341		26,014
Support Costs
Total including support costs											28 341		26014
Value of Grants to Individuals											10,185		13,422
Value of Grants to Organlsations											18,156		12,592
											28,341		26,014
10Staff Costs
(Total Church staff, Chnstians		Against			Poverty,		Coffee Shop and 5 Minus)				2020			2019
Wages &Salaries										117,247			102,969
Social security costs											2,983		2,465
Pension costs											6,558		5,321
Mileage Allowances											231			469
Total										127019			111224
The following remuneration	payable to				trustees		is included	in staff costs:
Trustees emoluments											Nil			Nil
National Insurance
Pension costs
Mileage and Telephone	Expenses
											Nil			Nil
There are no employees with		emoluments				above f60,000.
Number of Employees
											2020			2019
Total of Full time and Part time			employees								10			10
Full time equivalents											6			6
11Trustees Remuneration
Trustees should not generally		receive			payment		for being a	charity trustee.	Clause 6of		our Memorandum	ofAssociation does
provide for an exception to this			rule.	Mr.		James Crawford		is an unpaid Trustee		but his	wife Mrs. Annette	Crawford	is employed	by
the church. Annette's salary		in	2020 was			f5,556. Similarly		Mrs. Jo Criddle	is an	unpaid	Trustee but her	husband	Rev. Graham
Griddle is the Senior Leader.		Graham's			salary		in 2020 was	f33,000.
12 Operating Lease Commitments
The total future minimum lease			payments			under	non-cancellable operating		leases are as followri
											2020			2019
Not later than one year											3,806			3,806
Later than one year but not			later than			five years					3,807			7,613
Later than five years
Total											7613		11410
13 Rentals to be Received
											2020			2019
Not later than one year											6,732		13,392
Later than one year but not			later than			five years					6,750		12,816
Later than five years
Total											13482		26206
														18

14Tangible Fixed Assets - Group
	Freehold	Furniture	Equipment	Motor	Total
	land and	& Fittings		Vehicles
	buildings
Cost
At 31 December 2019	973,994	246,625	41,533		1,262,152
Additions	10,028	32,105	5,588		47,721
Transfers between catsgones		(1,840)	1,840
Disposals		18923	1 254		20 177
At 31 December 2020	984,022	257,968	47,707		1,289,697
Depreciation
At 31 December 2019	467,164	202,417	35,394		704,975
Additions	25,585	16,186	2,578		44,349
Transfers between categories	11,307	(13,147)	1,840
Disposals		18923	1 254		20 177
At 31 December 2020	504,056	186,534	38,558		729,148
Net book value
At 31 December 2019	506,830	44,208	6,139		557,177
At 31 December 2020	479,966	71,434	9,149		560,549

15Debtors
						Parent	&	Parent &
						Group		Group
						2020		2019
Prepayments	and other		accrued		income
Pre-payments		- Insurance				4,684		4,790
Pre-payments		—Utilities				1,728
Pre-payments		-Other				309		669
Church -Tax		recoverable		on GIR Aid donations		8,863		7,023
Room Hire						1,015		848
Other
						~16 599		13330
16Creditors:	amounts		falling		due within one year
						Parent &		Parent &
						Group		Group
						2020		2019
Trade Creditors
Accruals and	other deferred			income
Independent		Examination				2,700		2,700
Gas &Electric						1,367		2,685
Stationery and Telephone								132
Rent and Room Hire (received					in advance)			500
Other								288
						4523		6 305

17Ridd
.estrcte Funs						Transforming				Parent
		General	Missionary	Disaster	PA	Lives	for	Building	Seniors	Charity
		Restricted	Fund	Relief	System	Good		Fund	Day	Restricted
		Gifts		Fund	Fund	Fund			Fund	Funds c/f
Balances Brought Forward
At 31 December 2019		785	3,901	102	3301		616	7,017	732	16,454
Donations and giRs Tax recovered on GIR Aid		5,803 303	3,419 201	410 90	1,000 250			468 39	147	11,247 883
Grants Received
Interest received
Total Income		6,106	3,620	500	1,250			507	147	12,130
Payments -Grants+ Other		4,386	20,211	1,020			616		349	26,582
Salaries and Expenses
Total Expenditure		4,386	20,211	1,020			616		349	26,582
Surplus / (Deficit) in	the year	1,720	(16,591)	(520)	1,250	(616)		507	(202)	(14,452)
Transfers from/(to)	Unrestricted	(165)	13,739	500				165		14,239
Balances Carried Forward
At 31 December 2020		2 340	1 049	82	4 551			7689	530	16241
Represented by:
Fixed Assets
Debtors/(Creditors)		303	110	22				14		449
Cash & Bank Balances		2037	939	60	4551			7675	530	15792
Total Net Assets		2 340	1 049	82	4551			7689	530	16241
		Parent	Christians	Christians	Senior	GIR		Subsidiary	Charities
		Charity	Against	Against	Leaders	Day		Christian	Church	Group
		Restricted	Poverty	Poverty	Restricted	Appeal		Centre	Building	Restricted
		Funds b/f	Fund	Clients	Funds			Trust	Trust	Funds
Balances Brought Forward
At 31 December 2019		16,454	3202	1,549				66594	136,926	224,950
Donations and gifts		11,247	3,710	5,064	1,800	20,788				42,609
Tax recovered on Gift Aid		883	430	417	450	4,584				6,764
Grants Received
Interest received
Total Income		12,130	4,140	5,481	2,250	25,372				49,373
Payments -Grants+	Other	26,582	9,610	4,439						40,631
Depreciation of Trust Fixed Assets								4,873	7,467	12,340
Salaries and Expenses			14305							14305
Total Expenditure		26,582	23,915	4,439				4,873	7,467	67,276
Surplus / (Deficit) in	the year	(14,452)	(19,775)	1,042	2,250	25,372		(4,873)	(7,467)	(17,903)
Transfers from/(to) Unrestricted		14,239	16,751		(2,475)	(25,328)			10,028	13,215
Balances Gamed Forward
At 31 December 2020		16241	178	2 591			44	61 721	139487	220 262
Represented by
Fixed Assets								61,721	139,487	201,208
Debtors/(Creditors)		449	178	215			44			886
Cash & Bank Balances		15792		2 376						18168
Total Net Assets		16241	178	2 591			44	61 721	139487	220 262

19.Cash and Bank Balance	s by	fund
			Unrestricted		Restnciedl	Balance
			Funds		Funds	Sheet
Analysis						Values
General Church Funds			96,152
5 Minus Playgroup			401
Bookshop			979
Missionary Fund					939
Disaster Relief Fund					60
PA System Fund					4,551
Building Fund					7,675
Seniors Day Fund					530
Christians Against Poverty -		Clients Fund			2,376
Other Restricted Funds					2,037
Total			97,532		18,168	115,700
20.Summary ofParent Charity's		Results
				2I)22} E		2019 f
Incoming resources				272,625		274,176
Less
Resources expended				265,790		266,547
Transfers to Subsidiary	Charity			(10,028)
Net Income/(expenditure)				3 193		7626

Year ended 31Decem	ber 20	20
				Receipts 8	Income &
				Payments	Expenditure
				Account	Account
				f	6
RECEIPTS / INCOME			Notes
Donations and legacies				213,924	213,468
Gift Aid Tax Refund				34,795	36,635
5 Minus Playgroup				2,258	2,258
Christian Book &Coffee Shop				554	554
Rent				14,392	14,892
Room Hire				3,630	4,645
Bank interest				173	173
Grants				0	0
Total Incoming resources				269,726	272,625
PAYMENTS / EXPENDITURE
Salaries and expenses				127,282	127,282
Visiting Speakers+	Pastoral	Support		1,314	1,314
Rates &insurance				11,084	11,190
Heating & Lighting				14,408	12,210
Repairs				10,019	10,019
New Fixed Assets				47,721	0
Depreciation				0	44,349
Youth Meetings				2,500	2,500
5 Minus Playgroup	(excl. Salaries)			1331	1331
Book &Coffee Shop (excl.		Salaries)		392	392
Donations to other	organisations			30,071	30,071
Stationery and photocopying				7,561	7,429
CAP (excl. Salaries)				14,049	14,049
Other				15,922	15,994
Total resources expended				283,654	278,130
NET INCOME/(EXPENDITURE)		for the year		(13,928)	(5,505)
Opening Cash &Bank/	Reserves			129,628	693,830
Closing Cash &Bank /	Reserves			115,700	688,325
Analysis of Closing Reserves
Cash & Bank Balances
Unrestricted Funds	- Church			96,152	96,152
Unrestricted Funds	- Other			1,380	1,380
Restricted Funds				18,168	18,168
Fixed Assets (Net Book	Value)				560,549
Debtors					16,599
Less Creditors					(4,523)
				115,700	688,325