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2021-06-30-accounts

ECCLESIA

Charity No. 1116916

Company No. 05309212

Trustees' Report and Unaudited Accounts

30 June 2021

ECCLESIA Contents

Pages
Trustees' Annual Report 2 to 5
Independent Examiner's Report 6 to 6
Statement of Financial Activities 7 to 7
Summary Income and Expenditure Account 8 to 8
Balance Sheet 9 to 9
Statement of Cash flows 10 to 10
Notes to the Accounts 11 to 18
Detailed Statement of Financial Activities 19 to 20

Page 1

ECCLESIA Trustees Annual Report

ECCLESIA

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 30 June 2021.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. 05309212

Charity No. 1116916

Principal Office

8 Belmont Hill Lewisham London SE13 5BD

Registered Office

8 BELMONT HILL LEWISHAM LONDON SE13 5BD

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

E. Buckle T. Ogleton B. Owete B. Oyabayo R. Prendergast N. Symester

Key Management Personnel

Pastor In Charge

Robert Prendergast Efrem Buckle

Accountants

Marvelous Ventures 71 Kentlea Road Thamesmead London SE28 0JY

Bankers

HSBC Camberwell 23 Denmark Hill

Page 2

ECCLESIA Trustees Annual Report

Camberwell Green London SE5 8RP

OBJECTIVES AND ACTIVITIES

a. Policies and objectives

Ecclesia was incorporated as Calvary Chapel South London In 2004 for the advancement of Christianity for the benefit of the public in accordance with the following:

To worship God the father, son and Holy Spirit

The global Covid-19 pandemic posed many challenges to charities and places of worship in particular. A common issue experienced across the sector was the prohibition of in person meetings. Our work continues through God’s provision to see that men enjoy the privilege of personal relationship with God the Father, with God the Son and with God the Spirit.

To keep advancing the Christian faith Ecclesia invested in recording and streaming equipment and trained teams of volunteers to livestream Sunday services online. This enabled over 9200 views of worship and gospel preaching, not counting the weekly prayer meeting hosted throughout the year.

Open plate donations declined with reduced in person meetings during the period. We remain grateful to all who have faithfully supported the work of Ecclesia by regular automated giving.

Our social enterprises provided services freely to all who believe in Jesus Christ and members of our local community regardless of their race, faith and sexual orientation.

Our social enterprises provide services freely to all who believe in Jesus Christ and are available to members of our local commnity regardless of their race, faith and sexual orientation.

The teaching theme focussed on personal spiritual growth, God's unchanging nature and a focus on the person of Jesus Christ as servant, saviour and son of God. We also continued working in partnership with London City Mission and supported 3 missionaries to take up roles with LCM to reach deprived communities with the gospel of Jesus Christ.

The cooperation of our delivery partners Esther Community Enterprise, Neighbourly, Lidl, Marks & Spencer and the Lewisham Community Transport Scheme helped provide food and other items to families throughout the pandemic.

Throughout the year we seized opportunity at each event to make this truth known and invite people to turn to Jesus for salvation.

We have referred to the Charity Commission’s guidance on public benefit when planning and reviewing our activities and objectives.

We have made sure that our activities contribute to the achievement of the objectives of the charity and are confident that they were beneficial to the public.

ACHIEVEMENTS AND PERFORMANCE

The trustees confirm that we had regard for the Charity commission’s guidance on public benefit with regard to our aims and objectives and planned activities. These are some notable achievements with regard to the requirements to demonstrate this. We continued to build on our partnerships with existing charities to provide increasing benefits to the public both immediately and in the medium and long terms.

As we have a opportunity to do good to all especially those who are of the household of faith - Barley Loaves food redistribution service every week to people living in Lewisham, Southwark and Greenwich councils.

Page 3

ECCLESIA

Trustees Annual Report

Barley Loaves continued to receive help from volunteers to distribute 1799 parcels of fresh produce, non perishable items and toiletries to vulnerable families. We sincerely appreciate the Mayor of Lewisham's recognition for our part in the community response to covid-19 in the Mayor's 2020 awards. The trustees secured funding from London Community Foundation's covid 19 relief fund for Barley Loaves.

Ecclesia continued to host TLG Lewisham, our independent school, at our 1 Cornmill Lane premises. Now in its 4th year, TLG Lewisham continues to help young people develop confidence and skills to reintegrate with mainstream school and support vulnerable families in our local community.

The cooperation and contributions of volunteers and staff of the centre have enabled the provision to continue to operate safely at full capacity. Once again we remain grateful to those who have given their time and expertise to serve our community through this avenue.

Volunteering time to give advice to members and non members alike

Our services are free to all who believe in Jesus Christ and are widely used by members of our local community regardless of their race, faith and sexual orientation.

We are grateful to the core of preachers, ministers and volunteers who came alongside to support and commit time and effort to make these benefits available to the public, in truly challenging circumstances, all by the grace of God.

FINANCIAL REVIEW

Keeping in line with the Charity’s future plans it has a policy to hold sufficient reserves to be able to respond in a timely manner to any opportunity presented that would allow the Charity to achieve those plans. Current reserves are minimal for meeting such possible opportunities.

PLANS FOR FUTURE PERIODS

STRUCTURE, GOVERNANCE AND MANAGEMENT

a. Constitution and Governing Document Ecclesia Church is constituted as a Company Limited by Guarantee by Articles of Association Memorandum of Association dated 9th December 2004 and is a registered charity number 116919.

On 1 March 2016 Ecclesia became a corporate director of Urban Mission Schools & Community. The trustees resolved this to able us partner with TLG The Education Charity to register an independent school in May 2017.

b. Method of appointment or election of TrusteesThe trustees are responsible for the management of the church. Trustees, with exception of the pastors, whose terms are indefinite, are elected for 2 yearly terms at the end of which they may stand for re-election.

c. Organisational structure and decision making The day to day running of the church is overseen by a body of elders who are accountable to the trustees of Ecclesia. The team of elders is also supported by an administrator.

d. Risk managementThe Trustees have assessed the major risks to which the church is exposed, in particular those related to the operations and finances of the church, and are satisfied that systems are in place to mitigate our exposure to the major risks.

Page 4

ECCLESIA Trustees Annual Report

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

Signed on behalf of the board

E. Buckle

Trustee

30 March 2022

Page 5

ECCLESIA Independent Examiners Report

Independent Examiner's Report to the trustees of ECCLESIA

I report to the charity trustees on my examination of the financial statements of ECCLESIA for the year ended 30 June 2021 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet, the Statement of Cash Flows and the related notes.

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 your charity's financial statements as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that:

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.

Oluyemisi Owete FAIA Marvelous Ventures 71 Kentlea Road Thamesmead London

SE28 0JY 30 March 2022

Page 6

ECCLESIA Statement of Financial Activities

for the year ended 30 June 2021

Notes
Income and endowments
from:
Donations and legacies
4
Charitable activities
5
Other trading activities
6
Investments
7
Other
8
Total
Expenditure on:
Raising funds
9
Charitable activities
10
Other
11
Total
Net gains on investments
Net income
12
Transfers between funds
Net income before other
gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
2021
£
11,880
79,150
20,150
-
4,714		 Total funds
2021
£
11,880
79,150
20,150
-
4,714		 Total funds
2020
£
6,796
77,527
-
9
2,538
115,894
-
49,312
37,247		 115,894
-
49,312
37,247		 86,870
300
60,325
17,905
86,559
-		 86,559
-		 78,530
-
29,335
-		 29,335
-		 8,340
-
29,335 29,335 8,340
29,335
28,174		 29,335
28,174		 8,340
19,834
57,509 57,509 28,174

Page 7

ECCLESIA Summary Income and Expenditure Account

for the year ended 30 June 2021

Income
Interest and investment income
Gross income for the year
Expenditure
Depreciation and charges for
impairment of fixed assets
Total expenditure for the year
Net income before tax for the year
Net income for the year		 2021
£
115,894
-
115,894
84,118
2,441
86,559
29,335
29,335		 2020
£
86,861
9
86,870
75,770
2,760
78,530
8,340
8,340

Page 8

ECCLESIA Balance Sheet

at 30 June 2021

Company No.
05309212
Notes
2021
£
Fixed assets
Tangible assets
15
4,495
4,495
Current assets
Stocks
16
910
Debtors
17
23,569
Cash at bank and in hand
28,535
53,014
Creditors:Amount falling due within one year
18
-
Net current assets
53,014
Total assets less current liabilities
57,509
Net assets excluding pension asset or liability
57,509
Total net assets
57,509
The funds of the charity
Restricted funds
19
Unrestricted funds
19
General funds
57,509
57,509
Reserves
19
Total funds
57,509		 2020
£
2,230
2,230
910
23,569
21,465
45,944
(20,000)
25,944
28,174
28,174
28,174
28,174
28,174
28,174

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 30 June 2021 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

Approved by the board on 30 March 2022

And signed on its behalf by:

E. Buckle Trustee 30 March 2022

Page 9

ECCLESIA Statement of Cash flows for the year ended 30 June 2021

Cash flows from operating activities
Net income per Statement of Financial Activities
Adjustments for:
Depreciation of property, plant and equipment
Dividends, interest and rents from investments
Increase in trade and other receivables
(Decrease)/Increase in trade and other payables
Net cash provided by operating activities
Cash flows from investing activities
Payments for property, plant and equipment
Dividends, interest and rents from investments
Net cash from investing activities
Net cash from financing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Components of cash and cash equivalents
Cash and bank balances		 2021
£
29,335
2,441
(4,714)
-
(20,000)
7,062
(4,706)
4,714
8
-
7,070
21,465
28,535
28,535
28,535		 2020
£
8,340
2,760
(2,547)
(15,536)
10,537
3,554
-
2,547
2,547
-
6,101
15,364
21,465
21,465
21,465

Page 10

ECCLESIA Notes to the Accounts

for the year ended 30 June 2021

Basis of preparation

The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Income

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 11

ECCLESIA Notes to the Accounts

Expenditure

Taxation

The charity is exempt from corporation tax on its charitable activities.

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Ministry and Office 25% Straight Line Equipment Furniture & Fittings 25% Straight Line

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Page 12

ECCLESIA Notes to the Accounts

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Page 13

ECCLESIA Notes to the Accounts

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

3 Statement of Financial Activities - prior year

Income and endowments from:
Donations and legacies
Charitable activities
Investments
Other
Total
Expenditure on:
Raising funds
Charitable activities
Other
Total
Net income
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
4
Income from donations and legacies
Gift Aid		 Unrestricted
£
11,880
11,880		 Unrestricted
funds
2020
£
6,796
77,527
9
2,538
86,870
300
60,325
17,905
78,530
8,340
8,340
8,340
19,834
28,174
Total
2021
£
11,880
11,880		 Total funds
2020
£
6,796
77,527
9
2,538
86,870
300
60,325
17,905
78,530
8,340
8,340
8,340
19,834
28,174
Total
2020
£
6,796
6,796

Page 14

ECCLESIA Notes to the Accounts

5 Income from charitable activities

Advancement of Christian
Faith
6
Income from other trading activities
Conference and Retreats
7
Income from investments
8
Other income
Hall Hire Cost
9
Expenditure on raising funds
Fundraising trading costs
Conference and Retreats		 Unrestricted
£
79,150
79,150
Unrestricted
£
20,150
20,150
Unrestricted
£
4,664
50
4,714		 Total
2021
£
79,150
79,150
Total
2021
£
20,150
20,150
Total
2021
£
-
-
Total
2021
£
4,664
50
4,714		 Total
2020
£
77,527
77,527
Total
2020
£
-
-
Total
2020
£
9
9
Total
2020
£
2,538
-
2,538
Total
2021
£
-
-		 Total
2020
£
300
300

Page 15

ECCLESIA Notes to the Accounts

10 Expenditure on charitable activities

Unrestricted
Total
2021
£
£
Expenditure on charitable
activities
Advancement of Christian
Faith
47,912
47,912
Relief of Poverty
1,400
1,400
Governance costs
49,312
49,312
11 Other expenditure
Unrestricted
Total
2021
£
£
Outreach and other cost
21,668
21,668
Premises costs
8,100
8,100
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
2,441
2,441
General administrative costs
5,038
5,038
37,247
37,247
12 Net income before transfers
2021
This is stated after charging:
£
Depreciation of owned fixed assets
2,441
13 Trustee remuneration and expenses
2021
Number
The nature of the reimbursed expenses
contribution to phone expenses		 Total
2020
£
59,875
450
60,325
Total
2020
£
3,965
8,100
2,760
3,080
17,905
2020
£
2,760
2020
Number

14 Staff costs

No employee received emoluments in excess of £60,000.

Page 16

ECCLESIA Notes to the Accounts

15 Tangible fixed assets

Cost or revaluation
At 1 July 2020
Additions
At 30 June 2021
Depreciation and
impairment
At 1 July 2020
Depreciation charge for the
year
At 30 June 2021
Net book values
At 30 June 2021
At 30 June 2020
16 Stocks
Finished goods
Carrying value analysed by activities
Advancement of Christian Faith
17 Debtors
Other debtors
18 Creditors:
amounts falling due within one year
Other creditors		 Ministry and
Office
Equipment
£
26,447
4,706
31,153
24,365
2,294
26,659
4,494
2,082
2021
£
910
910
2021
£
910
910
2021
£
23,569
23,569
2021
£
-
-		 Furniture &
Fittings
£
6,640
-
6,640
6,492
147
6,639
1
148		 Total
£
33,087
4,706
37,793
30,857
2,441
33,298
4,495
2,230
2020
£
910
910
2020
£
910
910
2020
£
23,569
23,569
2020
£
20,000
20,000

Page 17

ECCLESIA Notes to the Accounts

19 Movement in funds

Restricted funds:
Unrestricted funds:
General funds
Total funds
20 Analysis of net assets between funds
Fixed assets
Net current assets
21 Reconciliation of net debt
Cash and cash equivalents
Net debt		 At 1 July
2020
28,174
28,174		 Incoming
resources
(including
other
gains/losses
)
£
115,894
115,894
At 1 July
2020
£		 Resources
expended
£
(86,559)
(86,559)
Unrestricted
funds
£
4,495
53,014
57,509
Cash flows
£		 At 30 June
2021
£
57,509
57,509
Total
£
4,495
53,014
57,509
At 30 June
2021
£
21,465 7,070 28,535
21,465
21,465		 7,070
7,070		 28,535
28,535
22 Related party disclosures
Controlling party

Page 18

ECCLESIA Detailed Statement of Financial Activities

for the year ended 30 June 2021

Income and endowments from:
Donations and legacies
Gift Aid
Charitable activities
Advancement of Christian Faith
Other trading activities
Conference and Retreats
Investments
Other
Hall Hire Cost
Total income and endowments
Expenditure on:
Costs of other trading activities
Conference and Retreats
Total of expenditure on raising
funds
Charitable activities
Advancement of Christian Faith
Relief of Poverty
Total of expenditure on charitable
activities
Other expenditure
Outreach and other cost
Premises costs
Rent		 Unrestricted
funds
2021
£
11,880
11,880
79,150
79,150
20,150
20,150
-
-
4,664
50
4,714
115,894
-
-
-
47,912
1,400
49,312
49,312
21,668
21,668
8,100
8,100		 Total funds
2021
£
11,880
11,880
79,150
79,150
20,150
20,150
-
-
4,664
50
4,714
115,894
-
-
-
47,912
1,400
49,312
49,312
21,668
21,668
8,100
8,100		 Total funds
2020
£
6,796
6,796
77,527
77,527
-
-
9
9
2,538
-
2,538
86,870
300
300
300
59,875
450
60,325
60,325
3,965
3,965
8,100
8,100

Page 19

ECCLESIA

Detailed Statement of Financial Activities

General administrative costs,
including depreciation and
amortisation
Depreciation of Ministry and
Office Equipment
Depreciation of Furniture &
Fittings
Bank charges
General insurances
Postage and couriers
Software, IT support and related
costs
Stationery and printing
Subscriptions
Telephone, fax and broadband
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net income
Net income before other
gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 2,294
147
24
1,991
19
290
88
-
2,626
7,479
37,247
86,559
-
29,335
29,335
-
29,335
28,174
57,509		 2,294
147
24
1,991
19
290
88
-
2,626
7,479
37,247
86,559
-
29,335
29,335
-
29,335
28,174
57,509		 1,599
1,161
28
554
-
-
159
300
2,039
5,840
17,905
78,530
-
8,340
8,340
-
8,340
19,834
28,174

Page 20