OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-03-31-accounts

REFERENCE AND REFERENCE AND REFERENCE AND ADMINISTRATIVE ADMINISTRATIVE ADMINISTRATIVE INFORMATION INFORMATION
Name of Charity Arun Community Church: Wickboume Centre
Charity registration number 1107647
Company registration number 05183674
Principal address Wickboume Centre
Clun Road
Utsehampton
West Sussex
BN17 7DZ
Trustees
The trustees and officers serving during the year and since the year end were as follows:
Mr Andrew John Harsant
Mr Jonathan Allen Jolly
Mr Leigh Brian Hills
Mrs Rebecca Louise Jupp
Mr Andrew Gill
(Appointed: 06August 2020)
Mr Steven West
(Resigned: 06August 2020)
Independent examiners Emjay Associates Ltd
Office ADS
Litllehampton Marina
Feny Road
Litse hampton
BN17 5DS
Bankers HSBC
18Goring Road
Worthing
BN124AW
Approved by the Board ofTrustees and signed on its behalf by
07 December 2021
Mr Lel Hills

unrestricted Restricted 2021 2020
funds funds
E 6
Income snd endowments from:
Donations snd legacies 414 414 3,385
Charitable
activities
Play Centre - Wickboume 259,402
Play Centre - Rustington 132,534
Child Care 27,443 282,966 290,409
Other trading acSvites 159,290 159,290 128,845
Total 187,147 262,S66 460,113 622,166
Expenditure
on:
Raising funds (48,511)
Charitable
activities
Play Centre - VVIckbourne (173,419)
Play Centre - Rustington (112,541)
VVIckboume Centre {50,830) (50,830) (193,978)
Child Care (347,832) (73,858) (421,890)
Total (388,862) (73,6&8) (472,620) (&28,447)
Transfers
between
funds		 189,108 (189,108)
Stet movement
In funds		 {22,407) (22,407) (6,281)
Reconciliation offunds
Total funds brought
foNvard		 73,079 73,079 81,583
Total funds carried forward &0,672 60,872 &6,302

8ssis ofaccounting
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 (FRS 102)		 '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 (FRs 102)(effective 1 January 2019)', Financial		 Reporling standard 102the Financial Reporting
Standard
applicable
in the UK and Republic of Ireland (FRS 102),and the Companies
Act 2006.
Arun Community
Church: Wickboume
Centre meets the definition
ofa public benefit entity under FRS		 102 Assets and liabilities are initially
recognised at historical cost ortransaction
value unless otherwise stated		 in the relevant accounting policy note(s)
Going concern
All income and expenditure
has arisen from continuing
activites
Funds
Unrestircted
funds:- Unrestricted
funds represent
funds that		 are not subject to any restrictions regarding their use and are available for genreal
puf'poses
Designated
funds:- Funds shown as designated
for a particular
purpose are also unrestricted.
Restricted funds:- The restricted income of the Charity relates to funds which the donors have placed a restriction and may only be used for the
purposes
specified
Incoming resources
All incoming resources are included
in the statement
offinancial
activities		 when the Charity is entitled to the income and the amount can be
quantified
with reasonable
accuracy.
Donated goods, services and faclliees
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 classified		 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 allocatd on the basis of actual consumption across the three main areas ofcharitable activity ofthe charity, this being deemed
the most appropriate
and equitable
apportionment.
Taxation
The Charity is exempt from direct taxation on its charitable
actMties
Tangible fixed assets
Tangible fixed assets, other than freehold
land, are stated at cost or valuation
less depredation		 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:
Fixed assets are capitalised
where the assets original cost is		 above 6500.
Fixtures and Fittings 25% Reducing balance
Social Investments
Stocks snd work In progress
Stocks are valued at the lower ofcost and net reallsable value after making due allowance for obsolete and slow moving items, Cost indudes all
direct costs and an appropriate
proportion
offixed and variable		 overheads.

2.Income from donations and legacies
2021 2020
unrestricted
funds
Donations
received		 414 3,385
414 3,386
3.Income from charitable activities
Unrestricted Restricted 2021 2020
funds funds
6
Play Centre - I44ckboume
Grant - West Sussex CC1 10,614
Grant - Nursery
Education1		 147,516
Fees from parents1 100,343
Other Fees1 380
Milk refunds- 549
26$,402
Play Centre - Rusllnglon
Grants - West Sussex CC 2,829
Grant - Nursery
Eduction1		 119,056
Fees from parents1 10,269
Other Fees1 380
132,634
Child Care
Grant - West Sussex CC 15,902 15,902
Grant - Childcare 247,064 247,064
Fees from Parents 27,096 27,096
Other Fees 347
27~3 282,866 290,409
27,443 262,966 2$0,409 391,836
4.Income earned from 4.Income earned from other activities
2021 2020
Unrestricted
funds
Room & Equipment Hire 31,081 17,075
Rent &Servioe Charges 105,923 93,050
Catering Services 22,286 18,720
18$,2$0 126,846
6.Expenditure on other trading actlvides
2021
Fund raising events 48,511
48+11
B.Costs ofcharitable
activities by fund type
Unrestrkted Restricted 2021 2020
funds funds
6 6
Play Centre - Wickboume 173,419
Play Centre - Rustington 112,304
Wickboume Centre 147,299
Child Care 347,832 73,858 421,890
Support costs 50,830 50,830 48,914
388,682 73,858 472,620 47$,936

7.Costs ofcharitable activities by activity type 7.Costs ofcharitable activities by activity type 7.Costs ofcharitable activities by activity type
Activities Support costs 2021
undertaken
directly
8
Support costs
Play Centre - Wickbourne
Staffcosts - wages &salaries 121,080
Staffcosts - pension contributions 4,872
Depreciation
-owned assets		 3,018
Uniforms,
training etc.		 714
Equipments
Costs		 277
Other consumables 2,818
Cleaning 1,983
Donations 54
Fees paid 1,823
Postage &Stationery 1,277
Sundries 5,852
Rent &Rates 29,673
173,419
Play Centre - Rustlngton
Administration
-General		 83,330
Staffcosts - pension contributions 2,901
Depreciation - owned assets 451
Uniforms,
training, etc		 1,567
Property
Maintenance		 662
Equipment
costs
Other consumables 3,387
Cleaning 544
Food, milk etc 882
Donations
Fees paid 578
Sundries 3,229
Rent 6 Rates 14,600
112,541
Wickbourne
Centre
Staff costs —wages & salaries 81,467
Administration
-ACC		 42,788 42,786 42,669
Staffcosts - pension contributions 3,067
Depreciation
-owned		 assets 4,529
Bank Charges 587
Independent
Examination		 900 900
Profesional Fees 6,703 8,703 2,521
Uniforms,
training etc		 1,341
Property
Maintenance		 6,033
Equipment
Costs		 12,917
Other Consumables 241
gof16
Cleaning 10,166
Food, milk etc. 517
Donations 4,000
Fees Paid 9,604
Light & Heat 16,089
Telephone 670
Postage &Stationery 273
Sundries 9,509
Rent 8 Rates 3,278
Insurance 3,600
60,830 80,830 193,878
Child Care
Staffcosts - wages 8 salaries 254,445 254,445
Administration - ACC 32,206 32,206
Staffcosts - pension contributions 7,435 7,435
DepreciatkNt -owned assets 3,578 3,578
Loss on disposal
assets		 - tangible fixed 1,557 1,557
Food Purchases 4,820 4,620
Uniforms,
training		 elc, 7,169 7,169
Equipmnent Costs 36,474 38,474
Other Consumables 7,717 7,717
Cleaning 7,421 7,421
Food, milk etc... 1,470 1,470
Donations 6,869 6,869
Fees Paid 482 482
Light 8 Heat 15,155 15,155
Telephone 713 713
Postge &StaOonery 852 852
Sundries 6,339 8,339
Rent &Rates 16,788 16,788
Insurance 3,420 3,420
Mission Giving 7,000 7,000
421,880 421,690
421,880 80+30 472,820 478,838
2021 2020
Wlckbourne Centre
etanag ament
Administrason -General 237
Administration -ACC 42,786 42,889
Bank Charges
43,227
Governance costs
Independent Examination 900 900
Profeslonal Fees 6,703 2,521
7,603 3,421
60,830 46,814
8.Iset Income/(expenditure)
forthe year
This is stated after charging/(credi8ng):
2021
Depreciation ofowned fixed assets 3,578 7,996
Staff pension contributions 7,435 10,840
(Gain)/Loss on disposal oftangible fixed assets 1,557
10.Staffcosts and emoluments
Total staff costs for the year ended 31 March 2021 were:
2021 2020
Salaries and wages 254,445 294,675
Social security costs 74,992 42,689
Pension costs 7,435 10,840
336,873 348,183
2021 2020
Charitable 22
Generating
funds
22
12.Comparative
forthe Statement ofFinancial Activities
Unrestricted Restricted
funds funds
6
Income and endowments from:
Donations
and legacies		 3,387 (2) 3,385
Charitable
activities		 111,921 280,015 391,936
Other trading activltes 126,845 128.845
Total 242,183 280,013 622,166
Expenditure
on:
Raising funds (48,511) (48,511)
Charitable
activities		 (193,978) (285,960) (479,936)
Total (242,487) (285,880) (528,447)
Transfers between funds (5,947) 5,947
Net movement
In funds		 (6,281) (6,281)
Reconciliation offunds
Total funds brought forward 61,583 61,583
Total funds carried forward 65,302 56,302
13.Tangible fixed assets
Fixtures and
Cost or valuation Fittings
At 01 April 2020 36,936
Disposals (8,219)
At 31 March 2021 28,718
Depreciation
At 01 April 2020 19,452
Disposals (8,662)
Charge for year 3,578
At 31 March 2021 16,367
Net book values
At 31 March 2021 12,350
At 31 March 2020
Investments
14.Analysis ofmovement of commercial Investments
Investments In
subsidiaries
Market value at 01 April
2020
Market value at 31 March
2021
15.Analysis ofinvestments between funds as at year ended 31March 2021
2021 2020
U sr stdcted funda
Investments in subsidiaries and
related undertakings
15.Stocks and work In progress
2021
Stocks of raw materials 291 1,025
291 1,026
17.Debtors
2021 2020
Amounts
due		 within one year.
Trade debtors 18,314
Amounts due by group and associated undertakings 3,504 13,998
Other debtors 488 3,988
3,992 38,280
Amounts
due		 alter more than one yean
Prepayments and accrued income (38,234) (34,387)
(36,234) (34,387)
18.Creditors: amounts fatting due within one year fatting due within one year
2021
Trade creditors 20,032
Other creditors 2,992 5,237
Accruals and deferred income 29,174 4,575
33,011 29,844
19.Provisions for liabilities and charttes
Provision for
Maintenance
R
Provision at 01April 2020 33,041
Provision at 31 March 2021 33,041
2021 2020
INCOIIE AND ENDOWMENT
Donations snd legacies
Gifts &Donations- 414 3,385
414 3,385
Charitable
activities
Grant - West Sussex CC (Play Centre - Wlckboume) 10,614
Grant - Nursery
Education (Play Centre - Wickboume)		 147,518
Fees from parents (Play Centre - Wickboume) 100,343
Other Fees (Play Centre - Wickboume) 380
Milk refunds (Play Centre - Wickboume) 549
Grants - West Sussex CC (Play Centre - Rustington) 2,829
Grant - Nursery
Eduction		 (Play Centre - Rustington) 119,056
Fees from parents
(Play Centre		 - Rustington) 10,269
Other Fees (Play Centre - Rustlngton)
Grant - West Sussex CC (Child Care) 15,902
Grant - Childcare
(Child Cars)		 247,084
Fees from Parents
(Child		 Care) 27,096
Other Fees (Child Care)
280,408 381,836
Other trading activities
Income from Room &Equipment
Hire		 31,081 17,075
Income from Rent &Service Charges 105,923 93,050
income from Catering Services 22,286 16,720
156,280 126,845
Total incoming
resources		 450,113 522,166
EXPENDITURE
bourne)
Other trading
activities
Fund raising events (48,511)
(48,611)
Charitable
activities
Cost ofdirect chadtabie
activity		 (Play Centre- (173,419)
Wick
Cost ofdirect charitable
ac8vity		 (Play Centre - Rustington) (112,304)
Cost ofdirect charitable
acbvity		 (ytrickboume Centre) (147,299)
Cost ofdirect charitable
activity		 (Child Care) (421,690)
(421,890} (433,022)
SUPPORT COSTS
Management
Management
(Play Centre		 - Rustington) (237)
Management
(Wickboume		 Centre) (43,227) (43,256}
(43,227) (43,483)
Governance costs
Governance
costs (Wickboume		 Centre) (7,603) (3,421)
(7,603) (3+21)
15of16