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2023-03-31-accounts

Charity registra�on number 1107647

Company registra�on number 05183674 (England and Wales)

ARUN COMMUNITY CHURCH: WICKBOURNE CENTRE

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

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 G M Brocklebank (Appointed 24 February 2023) Charity number 1107647 Company number 05183674 Registered office Wickbourne Centre Clun Road Li�lehampton West Sussex England BN17 7DZ Independent examiner Oliver Read FCCA ACA 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 fnancial ac�vi�es 7
Balance sheet 8
Notes to the fnancial statements 9 ­ 16

ARUN COMMUNITY CHURCH: WICKBOURNE CENTRE

TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT)

FOR THE YEAR ENDED 31 MARCH 2023

The trustees present their annual report and financial statements for the year ended 31 March 2023.

The financial statements have been prepared in accordance with the accoun�ng policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "Accoun�ng and Repor�ng by Chari�es: Statement of Recommended Prac�ce applicable to chari�es preparing their accounts in accordance with the Financial Repor�ng Standard applicable in the UK and Republic of Ireland (FRS 102)" (effec�ve 1 January 2019).

Objec�ves and ac�vi�es

The purpose of the Charity as set out in the objects contained in the company’s Ar�cles of Associa�on are:

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

Ensuring our work delivers our aims

We con�nuously assess our ac�vi�es and impact, reviewing the aims and objec�ves 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 ac�vity 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, objec�ves and ac�vi�es 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 objec�ves and in planning our future ac�vi�es. In par�cular, the trustees consider how planned ac�vi�es will contribute to the aims and objec�ves they have set.

The focus of our work, and public benefit

In pursuance of our objects of advancing educa�on, providing facili�es, promo�ng the Chris�an Faith, and relieving poverty, the Charity runs a range of ac�vi�es and services, engaging with many different people in the local communi�es.

The Trustees strongly believe that the work of the Charity is for the public benefit. We provide registered pre­school educa�on across two loca�ons, and maintain a large community facility used by mul�ple agencies to serve thousands of local families, par�cularly those in deprived areas or with mul�ple needs.

ARUN COMMUNITY CHURCH: WICKBOURNE CENTRE

TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

Achievements and performance

The year April 2022 to March 2023 con�nued to present some challenges related to recovery from the Covid ­19 pandemic and the wider economic factors.

The following are reviews on the four main areas of our ac�vity:

The Wickbourne Centre

The centre con�nues to provide the base of opera�ons for Arun Community Church and the West Sussex County Council Arun East Family Hub (Early Help). In line with a long­standing agreement, the council have priority use of most public parts of the building between 9am and 5pm Monday to Friday and con�nues to be used as an office and service delivery point for the community.

As part of that offer, Early Help allow the Community Midwife Service and Health Visitor Clinic to operate from the Centre in addi�on to their other family support services, ensuring the building con�nues to be a well­used asset in the local community. We es�mate an annual foo�all of 36,000 visits to the building, with people accessing the various services.

The Centre has a catering kitchen to provide food to the coffee shop. Due to the coffee shop being open irregularly, the need for the kitchen has decreased significantly and it temporarily closed in February 2022. We intend to reopen the kitchen in future when things can be more consistent.

During the year, we have con�nued with regular maintenance and decora�on, helping to make the building more welcoming and invi�ng and were successful in receiving a £9,000 grant towards equipment for the centre.

Arun Community Church also use the building daily, having priority use on evenings and weekends. The church con�nues to run youth groups, band rehearsals, evening courses, family events and mee�ngs out of the centre. Their staff work from the building, providing pastoral and prac�cal support alongside the County Council to anyone from the local community.

During this period, Arun Community Church (who own the centre) started an ini�al consulta�on and fundraising towards the redevelopment of The Wickbourne Centre. Having worked together with an architect we have made plans to open the front of the building to make it more visible and accessible to the wider community. Planning Permission for the changes was granted in January 2023, and this is expected be an ongoing project for the next few years.

The trustees appointed a new HR and Health and Safety advice service which started in April 2022 and includes various accredited training courses. This has been very helpful in introducing appropriate systems to the charity to be�er manage our risks.

Wickbourne Playcentre

The Playcentre is situated within the Wickbourne Centre. A�er moving from a year­round nursery to term­�me only in 2020, the Playcentre has now se�led into a good rou�ne, taking up to 32 children per session. Our long­term manager le� in August 2022 to pursue a different career, and we recruited a new manager for September.

Highlights during the year include achieving another ‘Good’ Ofsted ra�ng from our inspec�on in November 2022, and the Christmas na�vity in December where parents came to watch their children perform.

Rus�ngton Playcentre

This Playcentre is situated on the High Street in Rus�ngton Village and con�nues to enjoy a great reputa�on locally. There were no significant changes during this period as it con�nues to operate well. Highlights this year included a summer event celebra�ng 30 years since the Playcentre first opened in 1992! We invited all the current families who a�end and brought back staff and volunteers for a party in the garden with BBQ, cake, and games. The Christmas na�vity and par�es at The Wickbourne Centre were also fun events, and we were delighted to achieve another ‘Good’ Ofsted ra�ng at our inspec�on in January 2023.

Arun Community Church who owns the building at 102­104 The Street, Rus�ngton where the Playcentre is based, offered a long­term lease to the charity for the pre­school which was accepted.

ARUN COMMUNITY CHURCH: WICKBOURNE CENTRE

TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

Refresh Cofee Shop

Refresh is a trading company joint­owned by the Charity and Arun Community Church, providing refreshments inside the centre and crea�ng a more welcoming environment. Recovery from Covid­19 has been challenging without regular ac�vity in the building, so the coffee shop has not been open consistently each day. Instead, we have a�empted to open at key �mes when events are happening, part­staffing with volunteers.

Financial review

Under challenging circumstances, the charity has con�nued to develop its services and successfully retained a slightly lower income to previous years. However, despite the costs of most ac�vi�es, services and goods going up due to wider economic factors, the charity managed to reduce spending in line with the income. As a result, the charity made a very small loss at the end of the financial year. The trustees are mindful of the reserves policy and have made plans to carefully review budgets for the next period.

Principal funding sources

Over half of the charity income is from our childcare services (57%) including fees from parents and Early Years Free En�tlement. Around 31% comes from use of the Wickbourne Centre building by partners such as Arun Community Church and West Sussex County Council, with the remaining 12% made up of small grants, charitable dona�ons, and sales.

Investment policy

The Memorandum & Ar�cles of Associa�on 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 day­to­day opera�onal costs included in the budget. Some reserves exist within the Charity, but these are allocated to specific projects and expenditure lines. The inten�on is that the Charity will keep up to three months opera�ng costs in a current and reserve bank account, but that the amount in these accounts will fluctuate in �me according to the fees and grants received, and other sources of income for the Charity.

Plans for the future

For 2023/24 the Charity aims to maintain its exis�ng ac�vi�es and services, developing them according to the needs of the beneficiaries. Funds received will con�nue to be spent broadly in line with the current pa�ern of expenditure.

The charity plans to further the redevelopment of The Wickbourne Centre, launching a public consulta�on on the changes to the building and fundraising towards the works in partnership with Arun Community Church. This should result in a phased plan for the redevelopment, with the intent that the building can be more widely accessed and used by the community and other groups.

The trustees also recognise the need to recruit new members, and plan to con�nue reviewing the support systems and governance of the organisa�on that was started this year. This will include specific training for the trustees.

Structure, governance and management

The Company is cons�tuted by the Memorandum & Ar�cles of Associa�on. The Company was incorporated on 19th July 2004 and commenced ac�vi�es 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 (Resigned 24 February 2023) Mr G M Brocklebank (Appointed 24 February 2023)

ARUN COMMUNITY CHURCH: WICKBOURNE CENTRE

TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

The directors of the company are also charity trustees for the purposes of charity law. Appointment of the trustees is governed by the Ar�cles of Associa�on of the Company and trustees are elected to serve for a period of three years a�er which they must be re­elected.

The trustees are authorised to appoint new trustees to fill vacancies arising through resigna�on or death of an exis�ng trustee. Trustees will be appointed from the membership of the Arun Community Church.

Trustee induc�on 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 Execu�ve Leader and includes input from all exis�ng trustees and external training days for trustees of chari�es where necessary.

Organisa�onal 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 delega�on is in place and day­to­day responsibility for the provision of the services rest with the Senior and Execu�ve Leaders of Arun Community Church, and their department Managers within the charity. Most managers report to the Execu�ve Leader who has responsibility for day­to­day opera�ons, 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 be�er guide on employment and compliance issues.

Individual one­to­one 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 ac�vi�es and programmes of the Charity. The full Board meets at least 4 �mes a year to take decisions rela�ng to finances, pay and organisa�on ma�ers 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 ac�ons as necessary. The mi�ga�ng factors and ac�ons are also assessed. Where risks are iden�fied that warrant further ac�on, where possible, appropriate changes are iden�fied and either incorporated into procedure, or costs iden�fied for future budge�ng, For significant risks that are less tangible, mi�ga�on is sought through insurance policies or by training, for example for risks associated with debt advice.

The process has iden�fied 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, par�cularly young children, and the risk of injury and loss to them.

ARUN COMMUNITY CHURCH: WICKBOURNE CENTRE

TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

Related par�es

The charity is connected to other en��es 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 opera�on of the ac�vi�es occurring out of the Centre and as such there is a close rela�onship between the two organisa�ons. Many of the ac�vi�es 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 organisa�ons.

Refresh Trading Limited

Company Number 5591456

Refresh Trading Ltd is joint­owned 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 chari�es. Again, ac�vi�es 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 chari�es, plus other individuals with specific exper�se relevant to the company.

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

There is a long­standing 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 �mes to provide beneficial services to the local community, par�cularly for families.

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

Mr L B Hills

Trustee

15 November 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 examina�on of the financial statements of Arun Community Church: Wickbourne Centre (the charity) for the year ended 31 March 2023.

Responsibili�es 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 prepara�on of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having sa�sfied 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 examina�on, I report in respect of my examina�on of the charity’s financial statements carried out under sec�on 145 of the Chari�es Act 2011 (the 2011 Act). In carrying out my examina�on I have followed all the applicable Direc�ons given by the Charity Commission under sec�on 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 sec�on 145 of the 2011 Act. I confirm that I am qualified to undertake the examina�on because I am a member of , which is one of the listed bodies.

I have completed my examina�on. I confirm that no ma�ers have come to my a�en�on in connec�on with the examina�on giving me cause to believe that in any material respect:

I have no concerns and have come across no other ma�ers in connec�on with the examina�on to which a�en�on should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Oliver Read FCCA ACA

James Todd & Co Limited 1 & 2 The Barn Oldwick West Stoke Road

Lavant Chichester West Sussex PO18 9AA England

Dated: 15 November 2023

ARUN COMMUNITY CHURCH: WICKBOURNE CENTRE

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2023

Unrestricted
Restricted
funds
funds
2023
2023
Notes
£
£
Income and endowments from:
Dona�ons and legacies
3
395
259,348
Charitable ac�vi�es
4
­
41,082
Investments
5
459
­
Other income
6
139,031
­
Total income
139,885
300,430
Expenditure on:
Charitable ac�vi�es
7
140,913
294,964
Net (outgoing)/incoming
resources before transfers
(1,028)
5,466
Gross transfers
between funds
13,679
(13,679)
Net income/(expenditure) for
the year/
Net movement in funds
12,651
(8,213)
Fund balances at 1 April 2022
(15,773)
42,733
Fund balances at 31 March
2023
(3,122)
34,520		 Total
Unrestricted
Restricted
funds
funds
2023
2022
2022
£
£
£
259,743
572
249,535
41,082
­
50,356
459
13
­
139,031
150,892
­
440,315
151,477
299,891
435,877
200,144
257,158
4,438
(48,667)
42,733
­
­
­
4,438
(48,667)
42,733
26,960
32,894
­
31,398
(15,773)
42,733		 Total
2022
£
250,107
50,356
13
150,892
451,368
457,302
(5,934)
­
(5,934)
32,894
26,960

The statement of financial ac�vi�es includes all gains and losses recognised in the year.

All income and expenditure derive from con�nuing ac�vi�es.

The statement of financial ac�vi�es 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 2023

Notes
Fixed assets
Tangible assets
12
Investments
13
Current assets
Debtors
14
Cash at bank and in hand
Creditors: amounts falling due within one
year
15
Net current assets
Total assets less current liabili�es
Income funds
Restricted funds
Unrestricted funds		 2023
£
4,472
97,946
102,418
(91,839)		 £
20,818
1
20,819
10,579
31,398
34,520
(3,122)
31,398		 2022
£
8,797
106,340
115,137
(114,828)		 £
26,650
1
26,651
309
26,960
42,733
(15,773)
26,960

The company is en�tled to the exemp�on from the audit requirement contained in sec�on 477 of the Companies Act 2006, for the year ended 31 March 2023.

The director acknowledges his responsibili�es for complying with the requirements of the Companies Act 2006 with respect to accoun�ng records and the prepara�on of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in ques�on in accordance with sec�on 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 15 November 2023

Mr L B Hills

Trustee

Company registra�on number 05183674

ARUN COMMUNITY CHURCH: WICKBOURNE CENTRE

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

1 Accoun�ng policies

Charity informa�on

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, Li�lehampton, West Sussex, BN17 7DZ, England.

1.1 Accoun�ng conven�on

The financial statements have been prepared in accordance with the charity's [governing document], the Companies Act 2006, FRS 102 “The Financial Repor�ng Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Chari�es SORP "Accoun�ng and Repor�ng by Chari�es: Statement of Recommended Prac�ce applicable to chari�es preparing their accounts in accordance with the Financial Repor�ng Standard applicable in the UK and Republic of Ireland (FRS 102)" (effec�ve 1 January 2019). The charity is a Public Benefit En�ty as defined by FRS 102.

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

The financial statements are prepared in sterling, which is the func�onal 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 conven�on, the principal accoun�ng policies adopted are set out below.

1.2 Going concern

At the �me of approving the financial statements, the trustees have a reasonable expecta�on that the charity has adequate resources to con�nue in opera�onal existence for the foreseeable future. Thus the trustees con�nue to adopt the going concern basis of accoun�ng in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discre�on of the trustees in furtherance of their charitable objec�ves.

Restricted funds are subject to specific condi�ons 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 condi�ons by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity is legally en�tled to it a�er any performance condi�ons have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash dona�ons are recognised on receipt. Other dona�ons are recognised once the charity has been no�fied of the dona�on, unless performance condi�ons require deferral of the amount. Income tax recoverable in rela�on to dona�ons received under Gi� Aid or deeds of covenant is recognised at the �me of the dona�on.

Legacies are recognised on receipt or otherwise if the charity has been no�fied of an impending distribu�on, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a con�ngent asset.

ARUN COMMUNITY CHURCH: WICKBOURNE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

1 Accoun�ng policies

(Con�nued)

1.5

Expenditure

Expenditure is recognised once there is a legal or construc�ve obliga�on to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in se�lement, and the amount of the obliga�on can be measured reliably.

Expenditure is classified by ac�vity. The costs of each ac�vity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each ac�vity. Direct costs a�ributable to a single ac�vity are allocated directly to that ac�vity. Shared costs which contribute to more than one ac�vity and support costs which are not a�ributable to a single ac�vity are appor�oned between those ac�vi�es on a basis consistent with the use of resources. Central staff costs are allocated on the basis of �me spent, and deprecia�on charges are allocated on the por�on of the asset’s use.

1.6 Tangible fixed assets

Tangible fixed assets are ini�ally measured at cost and subsequently measured at cost or valua�on, net of deprecia�on and any impairment losses.

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

Fixtures and fi�ngs 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 ac�vi�es.

1.7 Fixed asset investments

Fixed asset investments are ini�ally measured at transac�on price excluding transac�on costs, and are subsequently measured at fair value at each repor�ng date. Changes in fair value are recognised in net income/(expenditure) for the year. Transac�on costs are expensed as incurred.

A subsidiary is an en�ty controlled by the charity. Control is the power to govern the financial and opera�ng policies of the en�ty so as to obtain benefits from its ac�vi�es.

1.8 Impairment of fixed assets

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

1.9 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short­term liquid investments with original maturi�es of three months or less, and bank overdra�s. Bank overdra�s are shown within borrowings in current liabili�es.

ARUN COMMUNITY CHURCH: WICKBOURNE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

1 Accoun�ng policies

(Con�nued)

1.10 Financial instruments

The charity has elected to apply the provisions of Sec�on 11 ‘Basic Financial Instruments’ and Sec�on 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 liabili�es 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 inten�on to se�le on a net basis or to realise the asset and se�le the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are ini�ally measured at transac�on price including transac�on costs and are subsequently carried at amor�sed cost using the effec�ve interest method unless the arrangement cons�tutes a financing transac�on, where the transac�on 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 amor�sed.

Basic financial liabili�es

Basic financial liabili�es, including creditors and bank loans are ini�ally recognised at transac�on price unless the arrangement cons�tutes a financing transac�on, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabili�es classified as payable within one year are not amor�sed. Debt instruments are subsequently carried at amor�sed cost, using the effec�ve interest rate method. Trade creditors are obliga�ons to pay for goods or services that have been acquired in the ordinary course of opera�ons from suppliers. Amounts payable are classified as current liabili�es if payment is due within one year or less. If not, they are presented as non­current liabili�es. Trade creditors are recognised ini�ally at transac�on price and subsequently measured at amor�sed cost using the effec�ve interest method.

Derecogni�on of financial liabili�es

Financial liabili�es are derecognised when the charity’s contractual obliga�ons expire or are discharged or cancelled.

1.11 Employee benefits

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

Termina�on benefits are recognised immediately as an expense when the charity is demonstrably commi�ed to terminate the employment of an employee or to provide termina�on benefits.

1.12

Payments to defined contribu�on re�rement benefit schemes are charged as an expense as they falldue.

2 Cri�cal accoun�ng es�mates and judgements

In the applica�on of the charity’s accoun�ng policies, the trustees are required to make judgements, es�mates and assump�ons about the carrying amount of assets and liabili�es that are not readily apparent from other sources. The es�mates and associated assump�ons are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these es�mates.The es�mates and underlying assump�ons are reviewed on an ongoing basis. Revisions to accoun�ng es�mates are recognised in the period in which the es�mate 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 2023

3 Dona�ons and legacies

Unrestricted
Restricted
funds
funds
2023
2023
£
£
Dona�ons and gi�s
395
513
Grants
­
258,835
395
259,348		 Total
Unrestricted
Restricted
funds
funds
2023
2022
2022
£
£
£
908
572
­
258,835
­
249,535
259,743
572
249,535		 Total
2022
£
572
249,535
250,107

4 Charitable ac�vi�es

Wickbourne Wickbourne Wickbourne Wickbourne
Centre Centre
2023 2022
£ £
Fees from parents 41,082 50,356
5 Investments
Unrestricted Unrestricted
funds funds
2023 2022
£ £
Interest receivable 459 13
6 Other income
Unrestricted Unrestricted
funds funds
2023 2022
£ £
Bank charges refunded ­ 8,575
Room and equipment hire 868 1,000
Rent and service charges 138,163 141,040
Catering ­ 277
139,031 150,892

ARUN COMMUNITY CHURCH: WICKBOURNE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

6 Other income

(Con�nued)

7 Charitable ac�vi�es

Wickbourne
Centre
Wickbourne
Centre
2023
2022
£
£
Staf costs
320,379
337,378
Deprecia�on and impairment
5,832
8,334
Postage and sta�onery
1,530
2,922
Rent and rates
35,860
16,630
Insurance
4,000
3,500
Telephone
890
829
Light and heat
16,377
14,925
Cleaning, repairs and maintenance
17,808
31,098
Food purchases
3,355
5,151
Loss on disposal ­ tangible fxed asset
­
1,941
Uniforms and training
2,884
1,873
Equipment costs
8,085
11,034
Sundries
16,768
15,003
433,768
450,618
Share of support costs (see note 8)
309
288
Share of governance costs (see note 8)
1,800
6,396
435,877
457,302
Analysis by fund
Unrestricted funds
140,913
200,144
Restricted funds
294,964
257,158
435,877
457,302		 Wickbourne
Centre
Wickbourne
Centre
2023
2022
£
£
Staf costs
320,379
337,378
Deprecia�on and impairment
5,832
8,334
Postage and sta�onery
1,530
2,922
Rent and rates
35,860
16,630
Insurance
4,000
3,500
Telephone
890
829
Light and heat
16,377
14,925
Cleaning, repairs and maintenance
17,808
31,098
Food purchases
3,355
5,151
Loss on disposal ­ tangible fxed asset
­
1,941
Uniforms and training
2,884
1,873
Equipment costs
8,085
11,034
Sundries
16,768
15,003
433,768
450,618
Share of support costs (see note 8)
309
288
Share of governance costs (see note 8)
1,800
6,396
435,877
457,302
Analysis by fund
Unrestricted funds
140,913
200,144
Restricted funds
294,964
257,158
435,877
457,302		 Wickbourne
Centre
Wickbourne
Centre
2023
2022
£
£
Staf costs
320,379
337,378
Deprecia�on and impairment
5,832
8,334
Postage and sta�onery
1,530
2,922
Rent and rates
35,860
16,630
Insurance
4,000
3,500
Telephone
890
829
Light and heat
16,377
14,925
Cleaning, repairs and maintenance
17,808
31,098
Food purchases
3,355
5,151
Loss on disposal ­ tangible fxed asset
­
1,941
Uniforms and training
2,884
1,873
Equipment costs
8,085
11,034
Sundries
16,768
15,003
433,768
450,618
Share of support costs (see note 8)
309
288
Share of governance costs (see note 8)
1,800
6,396
435,877
457,302
Analysis by fund
Unrestricted funds
140,913
200,144
Restricted funds
294,964
257,158
435,877
457,302
2023
£
320,379
5,832
1,530
35,860
4,000
890
16,377
17,808
3,355
­
2,884
8,085
16,768
433,768
309
1,800
435,877
140,913
294,964
435,877		 2022
£
337,378
8,334
2,922
16,630
3,500
829
14,925
31,098
5,151
1,941
1,873
11,034
15,003
450,618
288
6,396
457,302
200,144
257,158
457,302

ARUN COMMUNITY CHURCH: WICKBOURNE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

8 Support costs

Support costs
Support costs
Governance
costs
£
£
Bank charges
309
­
Audit fees
­
1,800
Legal and professional
­
­
309
1,800
Analysed between
Charitable ac�vi�es
309
1,800		 2023 Support costs
Governance
costs
£
£
£
309
288
­
1,800
­
900
­
­
5,496
2,109
288
6,396
2,109
288
6,396		 2022
£
288
900
5,496
6,684
6,684

9 Trustees

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

10 Employees

The average monthly number of employees during the year was:

Employment costs
Wages and salaries
Other pension costs		 2023
Number
24
2023
£
310,484
9,895
320,379		 2022
Number
22
2022
£
328,096
9,282
337,378

There were no employees whose annual remunera�on was more than £60,000.

11 Taxa�on

The charity is exempt from tax on income and gains falling within sec�on 505 of the Taxes Act 1988 or sec�on 252 of the Taxa�onof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

ARUN COMMUNITY CHURCH: WICKBOURNE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

12 Tangible fxed assets
Fixtures and f�ngs
£
Cost
At 1 April 2022 42,050
At 31 March 2023 42,050
Deprecia�on and impairment
At 1 April 2022 15,400
Deprecia�on charged in the year 5,832
At 31 March 2023 21,232
Carrying amount
At 31 March 2023 20,818
At 31 March 2022 26,650
13 Fixed asset investments
Other investments
Cost or valua�on
At 1 April 2022 & 31 March 2023 1
Carrying amount
At 31 March 2023 1
At 31 March 2022 1

14 Debtors

Amounts falling due within one year:
Trade debtors
Prepayments and accrued income		 2023
£
2,762
1,710
4,472		 2022
£
5,891
2,906
8,797

ARUN COMMUNITY CHURCH: WICKBOURNE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

15 Creditors: amounts falling due within one year

Trade creditors
Other creditors
Accruals and deferred income
16
Analysis of net assets between funds
Unrestricted
funds
Restricted
funds
2023
2023
£
£
Fund balances at 31
March 2023 are
represented by:
Tangible assets
4,234
16,584
Investments
1
­
Current assets/(liabili�es)
(22,093)
32,672
(17,858)
49,256		 Total
Unrestricted
funds
2023
2022
£
£
20,818
5,912
1
1
10,579
(21,686)
31,398
(15,773)		 2023
£
4,062
4,417
83,360
91,839
Restricted
funds
2022
£
20,738
­
21,995
42,733		 2022
£
4,555
4,544
105,729
114,828
Total
2022
£
26,650
1
309
26,960

17 Related party transac�ons

Arun Community Church is a charitable company under common control. During the year, the charity was charged rent by Arun Community Church of £77,529 (2022: £66,160) and recharged expenses to Arun Community Church totalling £54,042 (2022: £57,252). The balance outstanding at the year end to Arun Community Church was £185 (2022: £2,800).

Refresh Trading Limited is a par�ally owned subsidiary. During the year, the charity charged rent and recharged expenses to Refresh Trading Limited totalling £116 (2022: £5,503) and wrote of a debt owed of £1,750 (2022 £Nil). The balance outstanding at the year end to the charity was £2,299 (2022: £4,277).