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|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||||||||||
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|||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|||