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2022-03-31-accounts

Charity registration number 1107647

Company registration number 05183674 (England and Wales)

ARUN COMMUNITY CHURCH: WICKBOURNE CENTRE

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

ARUN COMMUNITY CHURCH: WICKBOURNE CENTRE

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr A J Harsant
Mr J A Jolly
Mr L B Hills
Ms R L Jupp
Mr A Gill
Charity number 1107647
Company number 05183674
Registered office Wickbourne Centre
Clun Road
Littlehampton
West Sussex
England
BN17 7DZ
Independent examiner Oliver Read
James Todd & Co Limited
1 & 2 The Barn Oldwick
West Stoke Road
Lavant
Chichester
West Sussex
England
PO18 9AA

ARUN COMMUNITY CHURCH: WICKBOURNE CENTRE

CONTENTS

Page
Trustees' report 1 - 5
Independent examiner's report 6
Statement of financial activities 7
Balance sheet 8
Notes to the financial statements 9 - 17

ARUN COMMUNITY CHURCH: WICKBOURNE CENTRE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)

FOR THE YEAR ENDED 31 MARCH 2022

The trustees present their annual report and financial statements for the year ended 31 March 2022.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended 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).

Objectives and activities

The purpose of the Charity as set out in the objects contained in the company’s Articles of Association are:

We seek to outwork these aims locally within the immediate geographic area, but also across the UK and internationally with various contacts that the Charity has.

Ensuring our work delivers our aims

We continuously assess our activities and impact, reviewing the aims and objectives each year. This following report looks at what we achieved and the outcomes of our work in the previous 12 months. The report highlights successes and challenges of each key activity and the benefits they have brought to those groups of people we are set up to help.

The report also helps us ensure our aim, objectives and activities remained focused on our stated purposes. We have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing our aim and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.

The focus of our work, and public benefit

In pursuance of our objects of advancing education, providing facilities, promoting the Christian Faith, and relieving poverty, the Charity runs a range of activities and services, engaging with many different people in the local communities.

The Trustees strongly believe that the work of the Charity is for the public benefit. We provide registered pre-school education across two locations, and maintain a large community facility used by multiple agencies to serve thousands of local families, particularly those in deprived areas or with multiple needs.

ARUN COMMUNITY CHURCH: WICKBOURNE CENTRE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

Achievements and performance

The year April 2021 to March 2022 continued to present challenges related to the Covid -19 pandemic, particularly in regard to restrictions on services and public gatherings using our community centre in the early part of the period.

The following are reviews on the four main areas of our activity:

The Wickbourne Centre

The centre continues to provide the base of operations for Arun Community Church and the West Sussex County Council Arun East Family Hub (Early Help). In line with a long-standing agreement, the council have priority use of most public parts of the building between 9am and 5pm Monday to Friday. During this period, the Early Help service had an internal restructure with various staff changes and closure of other family centres across the county. However, the Wickbourne Centre was considered a priority for the council and continues to be used as an office and service delivery point for the community.

As part of that offer, early Early Help allow the Community Midwife Service and Health Visitor Clinic to operate from the Centre in addition to their other family support services, ensuring the building continues to be a well-used asset in the local community.

Arun Community Church also use the building daily, having priority use at all other times. The church continues to run youth groups, band rehearsals, evening courses, family events and meetings out of the centre. Their staff team work from the building, providing pastoral and practical support alongside the County Council to anyone from the local community.

The Centre has a catering kitchen that is used to provide food to the coffee shop and to the Playcentre (early years childcare service) in the building. Due to the coffee shop being open irregularly, the need for the kitchen has decreased significantly and we temporarily closed it in February 2022. Children in the playcentre now bring packed lunches where needed. We intend to reopen the kitchen in future when things can be more consistent.

During the year, we have continued with regular maintenance and decoration, helping to make the building more welcoming and inviting. This included new branding and logos in line with Arun Community Church. We also appointed into some key roles as previous employees have moved on, these include a Maintenance Lead, a full-time Receptionist, and cleaning staff.

The trustees also started a review of our HR support, seeking a more complete service that included Health and Safety advice. This new service started in April 2021 and promises to provide a variety of new options for the employees, leaders and trustees. In addition, the trustees started a period of review in January 2021 that includes advice and training on governance issues.

Wickbourne Playcentre

The Playcentre is situated within the Wickbourne Centre. After moving from a year-round nursery to term-time only in previous period, the Playcentre has now settled into a good routine, taking up to 32 children per session.

Highlights during the year included installing a new, landscaped garden and outdoor play-space complete with soft-flooring, artificial grass, sandpit, and climbing frame. It has revitalised the outdoor area and the children love using it in all weathers. Another highlight was the Christmas nativity in December where parents came to watch their children perform.

Rustington Playcentre

This Playcentre is situated on the High Street in Rustington Village and continues to enjoy a great reputation locally. There were no significant changes during this period as it continues to operate well. During the summer, the outside paving was replaced. Highlights this year included the Christmas nativity and parties at The Wickbourne Centre.

Refresh Coffee Shop

Refresh is a trading company joint-owned by the Charity and Arun Community Church, providing refreshments inside the centre and creating a more welcoming environment. Recovery from Covid-19 has been challenging without regular activity in the building, so the coffee shop has not been open each day. Instead, we have attempted to open at key times when events are happening, part-staffing with volunteers.

ARUN COMMUNITY CHURCH: WICKBOURNE CENTRE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

Financial review

Under challenging circumstances, the charity has continued to develop its services and successfully retained a similar income to previous years. However, there was also increased spending during the period with costs of most activities, services and goods going up due to wider economic factors. As a result, the church made a loss at the end of the financial year, and has used some of its reserves.

Principal funding sources

Just over half of the charity income is from our childcare services (56%) including fees from parents and Early Years Free Entitlement. Around 36% comes from use of the Wickbourne Centre building by partners such as Arun Community Church and West Sussex County Council., with the remaining 9% is made up of small grants, charitable donations and sales.

Investment policy

The Memorandum & Articles of Association authorises the trustees to make and hold investments using the general funds of the charity, but no such investments are presently held.

Reserves policy

The Board has established that the Charity will not keep specific reserves of funds for any purpose other than for day-to-day operational costs included in the budget. Some reserves exist within the Charity, but these are allocated to specific projects and expenditure lines. The intention is that the Charity will keep up to three months operating costs in a current and reserve bank account, but that the amount in these accounts will fluctuate in time according to the fees and grants received, and other sources of income for the Charity.

Plans for the future

For 2022/23 the Charity aims to maintain its existing activities and services, developing them according to the needs of the beneficiaries. Funds received will continue to be spent broadly in line with the current pattern of expenditure.

It is also planned that the charity will start to review the facilities and use of the Wickbourne Centre post-pandemic, making suggestions for long-term future development for the benefit of the wider community.

The trustees recognise the need to recruit new members, and plan to continue reviewing the support systems and governance of the organisation that was started this year. This will include specific training for the trustees.

Structure, governance and management

The Company is constituted by the Memorandum & Articles of Association. The Company was incorporated on 19th July 2004 and commenced activities on 1st November 2004.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mr A J Harsant

Mr J A Jolly Mr L B Hills Ms R L Jupp Mr A Gill

The directors of the company are also charity trustees for the purposes of charity law. Appointment of the trustees is governed by the Articles of Association of the Company and trustees are elected to serve for a period of three years after which they must be re-elected.

The trustees are authorised to appoint new trustees to fill vacancies arising through resignation or death of an existing trustee. Trustees will be appointed from the membership of the Arun Community Church.

ARUN COMMUNITY CHURCH: WICKBOURNE CENTRE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

Trustee induction and training

New trustees are inducted and trained for their role with a programme arranged as and when new directors are appointed. Training is overseen by the Church’s Executive Leader and includes input from all existing trustees and external training days for trustees of charities where necessary.

Organisational structure

Arun Community Church: Wickbourne Centre has a board of trustees (of no less than 3 people with no maximum) who are responsible for the legal and regulatory aspects of the Charity. There are currently 5 trustees (listed on page 3) made up of a variety of backgrounds relevant to the work of the charity.

A scheme of delegation is in place and day-to-day responsibility for the provision of the services rest with the Senior and Executive Leaders of Arun Community Church, and their department Managers within the charity.

Most managers report to the Executive Leader who has responsibility for day-to-day operations, and who reports directly to the Senior Leader. The Senior Leader is responsible for ensuring the charity delivers the services specified. The Charity outsources Human Resources and Health & Safety support to an external company who can better guide on employment and compliance issues.

Individual one-to-one supervision occurs regularly for each employee, and managers meet on a monthly basis. The Arun Community Church Leadership also meet on a weekly basis. In this way decisions are taken as to the activities and programmes of the Charity. The full Board meets at least 4 times a year to take decisions relating to finances, pay and organisation matters of the Charity.

Risk management

The Charity has a risk management process which comprises a review of the risks that the Charity faces as they arise. Each risk is assessed, and the Charity takes appropriate actions as necessary. The mitigating factors and actions are also assessed. Where risks are identified that warrant further action, where possible, appropriate changes are identified and either incorporated into procedure, or costs identified for future budgeting, For significant risks that are less tangible, mitigation is sought through insurance policies or by training, for example for risks associated with debt advice.

The process has identified a number of minor risks, many of which are covered by insurances. The significant risks are focussed around the Church gathering, with large numbers of people, particularly young children, and the risk of injury and loss to them.

ARUN COMMUNITY CHURCH: WICKBOURNE CENTRE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

Related parties

The charity is connected to other entities in the following ways:

Arun Community Church

Charity Number 1105394 Company Number 5183641

The Church owns the Wickbourne Centre building as part of its assets. Arun Community Church: Wickbourne Centre is the charitable company set up to manage the operation of the activities occurring out of the Centre and as such there is a close relationship between the two organisations. Many of the activities of the Charity are organised via Arun Community Church and there is a certain amount of commonality between the Arun Community Church and the Arun Community Church: Wickbourne Centre boards. Appropriate charges for staff, hire of venues and refreshments are cross charged between the two organisations.

Refresh Trading Limited

Company Number 5591456

Refresh Trading Ltd is joint-owned by the Charity and Arun Community Church. It was set up in 2005 to run the coffee shop situated within the Wickbourne Centre, and it runs as a social enterprise for the two charities. Again, activities organised by the Company will use services provided by Refresh Trading Ltd and will be charged accordingly. The Board of Refresh Trading Ltd is drawn from the trustee membership of the two charities, plus other individuals with specific expertise relevant to the company.

West Sussex County Council, Arun East Family Hub (Early Help Service)

There is a long-standing partnership between the Charity and the County Council, with an agreement for use of the building. As such, the council have priority use of the centre at set times to provide beneficial services to the local community, particularly for families.

The trustees' report was approved by the Board of Trustees.

Mr L B Hills

Trustee

31 January 2023

ARUN COMMUNITY CHURCH: WICKBOURNE CENTRE

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF ARUN COMMUNITY CHURCH: WICKBOURNE CENTRE

I report to the trustees on my examination of the financial statements of Arun Community Church: Wickbourne Centre (the charity) for the year ended 31 March 2022.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity 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 the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity’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 , which is one of the listed bodies.

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 that in any material respect:

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 financial statements to be reached.

Oliver Read

James Todd & Co Limited 1 & 2 The Barn Oldwick West Stoke Road Lavant Chichester West Sussex PO18 9AA England

Dated: 31 January 2023

ARUN COMMUNITY CHURCH: WICKBOURNE CENTRE

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2022

Unrestricted
Restricted
funds
funds
2022
2022
Notes
£
£
Income and endowments from:
Donations and legacies
3
585
249,535
Charitable activities
4
-
50,356
Other income
5
150,892
-
Total income
151,477
299,891
Expenditure on:
Charitable activities
6
200,144
257,158
Gross transfers between
funds
-
-
Net (expenditure)/income for the
year/
Net movement in funds
(48,667)
42,733
Fund balances at 1 April 2021
32,894
-
Fund balances at 31 March 2022
(15,773)
42,733		 Total
Unrestricted
Restricted
funds
funds
2022
2021
2021
£
£
£
250,120
-
262,966
50,356
27,443
-
150,892
159,881
-
451,368
187,324
262,966
457,302
398,840
73,858
-
189,108
(189,108)
(5,934)
(22,408)
-
32,894
55,302
-
26,960
32,894
-		 Total
2021
£
262,966
27,443
159,881
450,290
472,698
-
(22,408)
55,302
32,894

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

All income and expenditure derive from continuing activities.

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

ARUN COMMUNITY CHURCH: WICKBOURNE CENTRE

BALANCE SHEET

AS AT 31 MARCH 2022

2022
Notes
£
Fixed assets
Tangible assets
10
Investments
11
Current assets
Stocks
12
-
Debtors
13
8,797
Cash at bank and in hand
106,340
115,137
Creditors: amounts falling due within one
year
14
(114,828)
Net current assets
Total assets less current liabilities
Income funds
Restricted funds
Unrestricted funds		 2021
£
£
26,650
1
26,651
291
6,998
136,326
143,615
(123,071)
309
26,960
42,733
(15,773)
26,960		 £
12,349
1
12,350
20,544
32,894
-
32,894
32,894

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2022.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 31 January 2023

Mr L B Hills

Trustee

Company registration number 05183674

ARUN COMMUNITY CHURCH: WICKBOURNE CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

1 Accounting policies

Charity information

Arun Community Church: Wickbourne Centre is a private company limited by guarantee incorporated in England and Wales. The registered office is Wickbourne Centre, Clun Road, Littlehampton, West Sussex, BN17 7DZ, England.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's [governing document], the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended 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). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, the principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

ARUN COMMUNITY CHURCH: WICKBOURNE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings 25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.

A subsidiary is an entity controlled by the charity. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.8 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.9 Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.10 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

ARUN COMMUNITY CHURCH: WICKBOURNE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

1 Accounting policies

(Continued)

1.11 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within a year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.12 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.13 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

ARUN COMMUNITY CHURCH: WICKBOURNE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

3 Donations and legacies

Unrestricted
Restricted
funds
funds
2022
2022
£
£
Donations and gifts
585
-
Grants
-
249,535
585
249,535		 Total
Restricted
funds
2022
2021
£
£
585
-
249,535
262,966
250,120
262,966		 Total
Restricted
funds
2022
2021
£
£
585
-
249,535
262,966
250,120
262,966
262,966

4 Charitable activities

Wickbourne Wickbourne
Centre Centre
2022 2021
£ £
Fees from parents 50,356 27,096
Other fees - 347
50,356 27,443

5 Other income

Unrestricted Unrestricted
funds funds
2022 2021
£ £
Bank charges refunded 8,575 -
Room and equipment hire 1,000 31,081
Rent and service charges 141,040 106,337
Catering 277 22,463
150,892 159,881

ARUN COMMUNITY CHURCH: WICKBOURNE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

6 Charitable activities

Wickbourne Wickbourne
Centre Centre
2022 2021
£ £
Staff costs 337,378 261,880
Depreciation and impairment 8,334 3,578
Postage and stationery 2,922 851
Administration - ACC - 32,206
Rent and rates 16,630 16,788
Insurance 3,500 3,420
Telephone 829 713
Light and heat 14,925 15,155
Cleaning, repairs and maintenance 31,098 7,421
Mission giving - 7,000
Food purchases 5,151 6,091
Fees paid - 462
Loss on disposal - tangible fixed asset 1,941 1,557
Uniforms and training 1,873 7,169
Equipment costs 11,034 36,474
Sundries 15,003 14,289
Donations - 6,814
450,618 421,868
Share of support costs (see note 7) 288 43,227
Share of governance costs (see note 7) 6,396 7,603
457,302 472,698
Analysis by fund
Unrestricted funds 200,144 398,840
Restricted funds 257,158 73,858
457,302 472,698

ARUN COMMUNITY CHURCH: WICKBOURNE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

7 Support costs

Support costs
Support costs
Governance
costs
£
£
Administration - ACC
-
-
Bank charges
288
-
Audit fees
-
900
Legal and professional
-
5,496
288
6,396
Analysed between
Charitable activities
288
6,396		 2022 Support costs
Governance
costs
£
£
£
-
42,786
-
288
441
-
900
-
900
5,496
-
6,703
6,684
43,227
7,603
6,684
43,227
7,603		 2021
£
42,786
441
900
6,703
50,830
50,830

8 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

9 Employees

The average monthly number of employees during the year was:

The average monthly number of employees during the year was:
Employment costs
Wages and salaries
Other pension costs		 2022
Number
22
2022
£
328,096
9,282
337,378		 2021
Number
22
2021
£
254,445
7,435
261,880

There were no employees whose annual remuneration was more than £60,000.

ARUN COMMUNITY CHURCH: WICKBOURNE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

10 Tangible fixed assets
Fixtures and fittings
£
Cost
At 1 April 2021 28,716
Additions 25,186
Disposals (11,852)
At 31 March 2022 42,050
Depreciation and impairment
At 1 April 2021 16,367
Depreciation charged in the year 8,334
Eliminated in respect of disposals (9,301)
At 31 March 2022 15,400
Carrying amount
At 31 March 2022 26,650
At 31 March 2021 12,349
11 Fixed asset investments
Other investments
Cost or valuation
At 1 April 2021 & 31 March 2022 1
Carrying amount
At 31 March 2022 1
At 31 March 2021 1
2022 2021
Other investments comprise: Notes £ £
Investments in subsidiaries 1 1

ARUN COMMUNITY CHURCH: WICKBOURNE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

12
Stocks
Raw materials and consumables
13
Debtors
Amounts falling due within one year:
Trade debtors
Prepayments and accrued income
14
Creditors: amounts falling due within one year
Trade creditors
Other creditors
Accruals and deferred income
15
Analysis of net assets between funds
Unrestricted
funds
Restricted
funds
2022
2022
£
£
Fund balances at 31
March 2022 are
represented by:
Tangible assets
5,912
20,738
Investments
1
-
Current assets/(liabilities)
(21,686)
21,995
(15,773)
42,733		 Total
Unrestricted
funds
2022
2021
£
£
26,650
12,349
1
1
309
20,544
26,960
32,894		 2022
£
-
2022
£
5,891
2,906
8,797
2022
£
4,555
4,544
105,729
114,828
Restricted
funds
2021
£
-
-
-
-		 2021
£
291
2021
£
3,991
3,007
6,998
2021
£
845
20,770
101,456
123,071
Total
2021
£
12,349
1
20,544
32,894

ARUN COMMUNITY CHURCH: WICKBOURNE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

16 Related party transactions

Transactions with related parties

Arun Community Church is a charitable company under common control. During the year, the charity was charged rent by Arun Community Church of £66,160 (2021: £60,806) and recharged expenses to Arun Community Church totalling £17,782 (2021: £10,431). The balance outstanding at the year end to Arun Community Church was £2,800 (2021: £143).

Refresh Trading Limited is a partially owned subsidiary. During the year, the charity charged rent and recharged expenses to Refresh Trading Limited totalling £5,503 (2021: £7,281). The balance outstanding at the year end to the charity was £4,277 (2021: £3,042).