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2021-03-31-accounts

Company Registration Number: 05929749

Charity Registration Number: 1117856

CHRIST CENTRAL MANCHESTER LIMITED

REPORT OF THE DIRECTORS AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

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CHRIST CENTRAL MANCHESTER LIMITED

(a Company Limited by Guarantee)

REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

Pages
Report of the Trustees/Directors 1 to 4
Independent Examiner’s Report 5
Statement of Financial Activities/Summary Income and Expenditure Account 6
Balance Sheet 7
Notes to the Financial Statements 8 to 14

Page 1

CHRIST CENTRAL MANCHESTER LIMITED (a Company Limited by Guarantee)

REPORT OF THE TRUSTEES/DIRECTORS FOR THE YEAR ENDED 31 MARCH 2021

The trustees present their report and unaudited financial statements for the year ended 31 March 2021.

The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity’s governing documents, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with Financial Reporting Standards applicable in the UK and Republic of Ireland published in October 2019.

Trustees of the Charity

The directors of the charitable company are its trustees for the purposes of charity law. Details of the trustees who have served during the year and since the year end can be found on page 3.

OBJECTS AND ACTIVITIES

The principal objects of the charity are:

  1. To advance Christianity, in accordance with the Statement of Faith shown below, in Manchester and in such other parts of the United Kingdom or the world as the trustees may from time to time think fit.

  2. To relieve aged persons and persons in conditions of need, hardship, sickness or distress arising therefrom whether in connection with housing or accommodation or shelter or any other purpose (whether by way of loan, gift, the provision of accommodation or shelter or in any other way) in Manchester and in such other parts of the United Kingdom or the world as the trustees may from time to time think fit.

  3. To promote and fulfil such other charitable purposes beneficial to the community in Manchester and in such other parts of the United Kingdom or the world as the trustees may from time to time think fit.

  4. To advance education whether of children (above or below compulsory school age) or of adults.

Statement of Faith

We believe in:

  1. The one true God who lives eternally in three persons - the Father, the Son and the Holy Spirit.

  2. The love, grace and sovereignty of God in creating, sustaining, ruling, redeeming and judging the world.

  3. The divine inspiration and supreme authority of the Old and New Testament Scriptures, which are the written Word of God - fully trustworthy for faith and conduct.

  4. The dignity of all people, made male and female in God’s image to love, be holy and care for creation, yet corrupted by sin, which incurs divine wrath and judgement.

  5. The incarnation of God’s eternal Son, the Lord Jesus Christ - born of the virgin Mary, truly divine and truly human, yet without sin.

  6. The atoning sacrifice of Christ on the cross: dying in our place, paying the price of sin and defeating evil, so reconciling us with God.

  7. The bodily resurrection of Christ, the first fruits of our resurrection; his ascension to the Father, and his reign and mediation as the only Saviour of the world.

  8. The justification of sinners solely by the grace of God through faith in Christ.

  9. The ministry of God and The Holy Spirit, who leads us to repentance, unites us with Christ through new birth, empowers our discipleship and enables our witness.

  10. The Church, the body of Christ both local and universal, the priesthood of all believers - given life by the Spirit and endowed with the Spirit’s gifts to worship God and proclaim the gospel, promoting justice and love.

  11. The personal and visible return of Jesus Christ to fulfil the purposes of God, who will raise all people to judgement, bring eternal life to the redeemed and eternal condemnation to the lost, and establish a new heaven and new earth.

Page 2

CHRIST CENTRAL MANCHESTER LIMITED (a Company Limited by Guarantee)

REPORT OF THE TRUSTEES/DIRECTORS FOR THE YEAR ENDED 31 MARCH 2021

The trustees regularly review the objects and activities of the charity and, as part of this review, have considered the Charity Commission’s general guidance on public benefit and, in particular, its supplementary guidance on the advancement of religion for the public benefit.

ACHIEVEMENTS AND PERFORMANCE

The charity carries out a wide range of activities in pursuance of its charitable aims. The trustees consider that these activities, as summarised below, provide benefit both to active members of the church and the wider community of Manchester.

During the year under review, the main areas of progress and achievement included:

  1. The extraordinary situation of Covid-19 has proven a challenge that the church has risen to and has continued Sunday morning meetings providing an opportunity for worship and practical biblical teaching. These meetings were primarily provided via streaming using the Facebook platform.

  2. Ongoing participation in the national ‘Alpha’ evangelism/outreach initiatives. We ran two Alpha courses, both by video conferencing software, gaining attendees from the Seychelles, Botswana and the UK.

  3. The granting of gifts to individuals in need and to other charitable organisations with similar objectives.

  4. Supporting refugees and asylum seekers who are part of the church.

  5. Continued provision of support for parents with their ongoing needs to raise their children with Christian input.

  6. Increased provision of training to those belonging to the church, via video conferencing software.

  7. Continued expansion and development of the pastoral/care network.

  8. A developing leadership structure that has allowed for sexual equality in input.

  9. Support for other churches locally, nationally and internationally, particularly through the releasing of leaders to help grow and equip the Christ Central Churches group.

  10. Continued high level of engagement with Salford Foodbank.

  11. The financial situation has significantly improved; giving has increased and expenditure has considerably reduced, especially Sunday morning meeting costs, due to meetings being hosted on Facebook and Zoom.

The trustees are very happy with the overall outcome of the above in meeting the charity’s stated objectives and envisage sustained growth and development of the church within the foreseeable future.

FINANCIAL REVIEW

Total income has increased from £182,390 for the year ended 31 March 2020 to £188,473 for the year ended 31 March 2021.

During the year, overall expenditure reduced from £181,255 to £132,467 and this, combined with the increased income referred to above, led to net incoming resources for the year of £56,006 (2020: net incoming resources of £1,135).

The Balance Sheet at 31 March 2021 reflects total net assets of £128,110 (2020: net assets of £72,104) including net current assets/cash liquidity of £125,282 (2020: £69,217).

The trustees are satisfied with the financial position of the church at 31 March 2021 and remain optimistic that the strategies in place will lead to the church being able to fulfil its medium-term growth objectives.

Investment Policy

The charity’s surplus funds are invested in an account with Barclays Bank. The trustees have power to invest any money belonging to the charity as they see fit.

Reserves Policy

Unrestricted reserves represent savings held for future investment in staff, venues and church planting. Within those reserves, it is the intention of the trustees to always hold a minimum of three months’ average gross expenditure across the unrestricted funds. This equated to reserves of approximately £31,000 at 31 March 2021 (£43,000 at 31 March 2020), which were comfortably exceeded at both Balance Sheet dates.

Page 3

CHRIST CENTRAL MANCHESTER LIMITED

(a Company Limited by Guarantee)

REPORT OF THE TRUSTEES/DIRECTORS FOR THE YEAR ENDED 31 MARCH 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

The organisation is a private charitable company limited by guarantee, incorporated in England and Wales. It is governed by a Memorandum and Articles of Association dated 8 September 2006 and was registered with the Charity Commission from 6 February 2007. In the event of the company being wound up, members are required to contribute an amount not exceeding £1.

Appointment of Trustees

New trustees are appointed on the recommendation of existing trustees/members. There is a required minimum of three trustees but no maximum number.

Trustees’ Induction and Training

Trustees are already familiar with the work of the charity as they are drawn from within the church membership/ congregation. The trustees have induction procedures to ensure that new trustees understand their roles and obligations. As part of these procedures, trustees are also encouraged to attend appropriate internal/external training events to facilitate the undertaking of their roles.

Organisation

The management and administration of the charity is under the control of the trustees who meet three times per year. Day to day operational matters are delegated to the church leaders.

Related Parties

The church operates under the oversight/direction of Christ Central Churches (a charitable organisation which oversees church formation and training initiatives). There are also close links with other churches who are members of the Christ Central Churches family of churches.

Risk Management

The trustees have examined the major strategic, business and operational risks which the charity faces and have systems in place to monitor those risks and to take action where necessary to mitigate them.

REFERENCE AND ADMINISTRATIVE INFORMATION

Charity Name: Christ Central Manchester Limited Company Registration Number: 05929749 (England and Wales) Charity Registration Number: 1117856 Date of Incorporation: 8 September 2006 Principal and Registered Office: Christ Central Albion Wharf 19 Albion Street Manchester M1 5LN Directors and Trustees: Dr. Rosalind Morley (appointed 3.6.20) Mr. Jacobus Renken Mr. Jason Kapp Mrs. Anne Solway Mr. Matthew Lyall Company Secretary: Mr. Matthew Chandler Church Leader: Mr. Keith Gamon

Page 4

CHRIST CENTRAL MANCHESTER LIMITED

(a Company Limited by Guarantee)

REPORT OF THE TRUSTEES/DIRECTORS FOR THE YEAR ENDED 31 MARCH 2021

REFERENCE AND ADMINISTRATIVE INFORMATION (continued)

Independent Examiner:

Mr. J. Lester FCA Baines Jewitt Limited Chartered Accountants Barrington House 41-45 Yarm Lane Stockton-on-Tees TS18 3EA

Bankers:

Barclays Bank plc 51 Mosley Street Manchester M2 3HQ

PLANS FOR FUTURE PERIODS

The church’s planned initiatives for the current and subsequent financial years include the following:

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approval

This report was approved by the directors/trustees on 14 November 2021 and signed on their behalf by:

Mr. J. Kapp Chair of Trustees

Page 5

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF CHRIST CENTRAL MANCHESTER LIMITED

(a Company Limited by Guarantee)

I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2021 which are set out on pages 6 to 14.

Responsibilities and Basis of Report

As the charity trustees of the company (who are also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the company 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 company’s accounts 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 confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

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 accounts to be reached.

J. Lester

Mr. J. Lester FCA Baines Jewitt Limited Chartered Accountants Barrington House 41-45 Yarm Lane Stockton-on-Tees TS18 3EA

Dated: 17 November 2021

JL/AJD

Page 6

CHRIST CENTRAL MANCHESTER LIMITED

(a Company Limited by Guarantee)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021 (including Summary Income and Expenditure Account)

Unrestricted Funds Unrestricted Funds Restricted Funds Total Funds
Notes 2021 2020 2021 2020 2021 2020
£ £ £ £ £ £
INCOME
Charitable activities:
Operation of a local church 2 177,286 173,207 11,132 8,689 188,418 181,896
Interest receivable 3 30 116 - - 30 116
Other income 25 378 - - 25 378
____ ____ __ _ ____ ____
TOTAL INCOME 177,341 173,701 11,132 8,689 188,473 182,390
========= ========= ======= ====== ========= =========
EXPENDITURE
Charitable activities 4 122,729 172,271 9,738 8,984 132,467 181,255
____ ____ _ _ ____ ____
TOTAL EXPENDITURE 122,729 172,271 9,738 8,984 132,467 181,255
========= ========= ====== ====== ========= =========
Net income/(expenditure)
for the year 6 54,612 1,430 1,394 (295) 56,006 1,135
Transfer between funds - 600 - (600) - -
__ _ _ ______ __ _
Net movement in funds 54,612 2,030 1,394 (895) 56,006 1,135
Reconciliation of funds:
Total funds brought forward 15 71,986 69,956 118 1,013 72,104 70,969
____ ___ _ _ ____ ___
Total Funds Carried Forward 14&15 126,598 71,986 1,512 118 128,110 72,104
========= ======== ====== ====== ========= ========

The Statement of Financial Activities includes all gains and losses recognised in the year.

All incoming resources and resources expended derive from continuing activities.

The notes on pages 8 to 14 form part of these financial statements

Page 7

CHRIST CENTRAL MANCHESTER LIMITED

(a Company Limited by Guarantee)

(Company Registration Number: 05929749)

BALANCE SHEET AS AT 31 MARCH 2021

2021 20120
Notes £ £ £ £
FIXED ASSETS
Tangible assets 11 2,828 2,887
CURRENT ASSETS
Debtors and prepayments 12 4,630 4,199
Cash at bank and in hand 128,412 73,847
_____ ____
133,042 78,046
CURRENT LIABILITIES
Creditors: Amounts falling due within one year 13 (7,760) (8,829)
____ ____
NET CURRENT ASSETS 125,282 69,217
_____ ___
NET ASSETS 128,110 72,104
========== ========
FUNDS 14&15
Unrestricted funds 126,598 71,986
Restricted funds 1,512 118
_____ ___
128,110 72,104
========== ========

The trustees are satisfied that the charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2021.

The members have not required the charitable company to obtain an audit of its financial statements for the year ended 31 March 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for:

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

Approved by the directors and trustees on 14 November 2021 and signed on their behalf by:

Mr. J. Kapp Chair of Trustees

The notes on pages 8 to 14 form part of these financial statements

Page 8

CHRIST CENTRAL MANCHESTER LIMITED

(a Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1. ACCOUNTING POLICIES

(a) General Information and Basis of Preparation

Christ Central Manchester Limited is a private company limited by guarantee registered in England. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the charity information on page 3 of these financial statements. The nature of the charity’s operations and principal activities are the operation of a local church.

The charity constitutes a public benefit entity as defined by FRS 102. 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) issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.

The financial statements are prepared on a going concern basis under the historical cost convention. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest pound.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

(b) Income Recognition

All income is recognised once the charity has entitlement to income, there is sufficient certainty of receipt and it is probable that the income will be received, and the amount of income can be measured reliably.

Grants and Donations

Where donors specify that grants or donations are for a particular restricted purpose, which does not amount to pre-conditions regarding entitlement, the income is included in incoming reserves within restricted funds when received.

(c) Resources Expended

Resources expended are recognised in the Statement of Financial Activities on an accruals basis, inclusive of VAT. Individual costs are allocated between the various headings in the Statement of Financial Activities by reference to their underlying nature or reason for which those costs were incurred, on an estimated percentage basis.

(d) Unrestricted and Restricted Funds

Unrestricted funds comprise income received or generated by reference to the general objects of the charity without further specified purpose. Such funds may however be designated by the trustees for specific purposes from time to time.

Restricted funds are those donated for a specified purpose as laid down by the donor or as the result of a specific appeal or application. Such funds are kept separate from the unrestricted funds of the charity and only related expenditure is charged against them.

Page 9

CHRIST CENTRAL MANCHESTER LIMITED

(a Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1. ACCOUNTING POLICIES ( Continued )

(e) Tangible Fixed Assets and Depreciation

Tangible fixed assets with a cost of at least £500 are capitalised and depreciated at the following rates, so as to write off each asset over its estimated useful life:

Fixtures, fittings and equipment - 25% reducing balance

(f) 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.

(g) Cash at Bank and in Hand

Cash at bank and cash in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

(h) Creditors and Provisions

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.

(i) Pension Costs

Contributions, which are payable into the personal pension plans of individual members of staff, are charged to the Statement of Financial Activities in the period to which they relate.

(j) Going Concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with levels of reserves for the charity to be able to continue as a going concern.

2. INCOME FROM CHARITABLE ACTIVITIES

Unrestricted Funds Unrestricted Funds Restricted Funds Total Funds
2021 2020 2021 2020 2021 2020
£ £ £ £ £ £
Gift aid offerings 148,617 145,713 10,190 7,746 158,807 153,459
Non-gift aid offerings 3,589 11,164 942 943 4,531 12,107
Gift day giving 25,080 16,330 - - 25,080 16,330
____ ____ __ _ ____ ____
177,286 173,207 11,132 8,689 188,418 181,896
========= ========= ======= ====== ========= =========
NTEREST RECEIVABLE
Unrestricted Funds Restricted Funds Total Funds
2021 2020 2021 2020 2021 2020
£ £ £ £ £ £
Bank interest 27 115 - - 27 115
Interest on gift aid tax recovery 3 1 - - 3 1
______ ______ ______ ______ ______ ______
30 116 - - 30 116
===== ===== ===== ===== ===== =====

3. INTEREST RECEIVABLE

Page 10

CHRIST CENTRAL MANCHESTER LIMITED

(a Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

4. EXPENDITURE ON CHARITABLE ACTIVITIES

See page 13.

5. SUPPORT COSTS AND GOVERNANCE COSTS ALLOCATED TO ACTIVITIES

See page 14.

6. NET INCOMING/(OUTGOING) RESOURCES FOR THE YEAR

This is stated after charging:

This is stated after charging:
2021 2020
£ £
Depreciation 944 969
Loss on disposal of fixed assets 350 -
Independent Examiner’s and other accountancy fees:
- external scrutiny 2,125 2,125
- other costs 3,125 3,245
======= =======
STAFF COSTS AND NUMBERS
2021 2020
£ £
Gross wages and salaries 63,693 64,716
Employer’s national insurance costs 2,048 3,117
Pension contributions 6,104 7,067
Death in service cover 231 217
___ ___
72,076 75,117
======== ========

7. STAFF COSTS AND NUMBERS

No employee received emoluments of more than £60,000.

The average number of staff engaged during the year was two (2020: two).

The total remuneration paid to Key Management Personnel during the year was £47,644 (2020: £47,072).

8. PENSION SCHEME

The pension costs of £6,104 (2020: £7,067) represent payments to defined contribution pension schemes operated in the names of certain employees of the charity.

9. TRUSTEES’ REMUNERATION

No trustee received remuneration from or was reimbursed expenses by the charity in the year under review (2020: £nil).

10. TAXATION

As a registered charity, Christ Central Manchester is exempt from tax on its income under Section 505 of the Taxes Act 1988 provided that such income is applied for charitable purposes only.

Page 11

CHRIST CENTRAL MANCHESTER LIMITED (a Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

11. TANGIBLE FIXED ASSETS

TANGIBLE FIXED ASSETS
Furniture and
Equipment
£
Cost
At 1 April 2020 17,286
Additions 1,235
Disposals (6,324)
___
At 31 March 2021 12,197
========
Accumulated Depreciation
At 1 April 2020 14,399
Charge for the year 944
Eliminated on disposal (5,974)
___
At 31 March 2021 9,369
========
Net Book Value
At 1 April 2020 2,887
=======
At 31 March 2021 2,828
=======

There were no capital commitments at 31 March 2021 (2020: £nil).

12. DEBTORS AND PREPAYMENTS

DEBTORS AND PREPAYMENTS
Total Total
2021 2020
£ £
Taxation recoverable on gift aid donations 3,286 2,624
Other debtors and prepayments 1,344 1,575
__ __
4,630 4,199
======= =======
CREDITORS AND ACCRUALS: Amounts falling due within one year
Total Total
2021 2020
£ £
Trade creditors and accruals 5,727 7,357
Taxation and social security 2,033 1,472
__ __
7,760 8,829
======= =======

13. CREDITORS AND ACCRUALS: Amounts falling due within one year

14. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted Restricted Total
£ £ £
Tangible fixed assets 2,828 - 2,828
Cash at bank and in hand 126,900 1,512 128,412
Other net current liabilities (3,130) - (3,130)
____ __ _____
126,598 1,512 128,110
========== ======= ==========

Page 12

CHRIST CENTRAL MANCHESTER LIMITED

(a Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

15. STATEMENT OF FUNDS
At beginning At end
of Year Income Expenditure of Year
£ £ £ £
General funds 71,986 177,341 122,729 126,598
Restricted funds:
Zambia Fund 118 11,132 9,738 1,512
___ _____ _____ _____
Total funds 72,104 188,473 132,467 128,110
======== ========== ========== ==========

Restricted Funds

Zambia Fund - this fund is for individuals to provide support to the Street Life project run by a related church in Kitwe, Zambia. This supports children through school.

16. CONTROLLING PARTY

Throughout the current and previous years, the charity was under the control of the Board of Trustees.

17. RELATED PARTY TRANSACTIONS

During the year under review, trustees and other related parties made unrestricted gifts to the charity totalling £63,498 (2020: £50,604).

No director/trustee received remuneration from or was reimbursed expenses by the charity for the year under review or the previous year.

CHRIST CENTRAL MANCHESTER LIMITED

(a Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

4. EXPENDITURE ON CHARITABLE ACTIVITIES

Basis of Unrestricted Funds Restricted Funds Total Funds
Apportionment 2021 2020 2021 2020 2021 2020
Costs directly allocated to activities: £ £ £ £ £ £
Staff costs Staff role 48,944 52,960 - - 48,944 52,960
Venue hire Direct 400 28,940 - - 400 28,940
Advertising and publicity Direct 664 1,111 - - 664 1,111
Insurances, licences and subscriptions Direct 1,975 1,936 - - 1,975 1,936
Production equipment Direct 1,000 292 - - 1,000 292
Staff expenses Direct 231 363 - - 231 363
Leadership team Direct 10 971 - - 10 971
Regional expenses Direct 16 541 - - 16 541
Evangelism Direct 600 1,282 - - 600 1,282
Connections Direct - 1,325 - - - 1,325
Students and 20’s Direct - 729 - - - 729
Children and youth Direct 985 2,884 - - 985 2,884
High Sundays Direct 262 591 - - 262 591
Pastoral expenses Direct 994 3,514 - - 994 3,514
Hospitality Direct - 424 - - - 424
Conferences and training Direct 1,245 4,302 - - 1,245 4,302
Events Direct 200 2,518 - - 200 2,518
Giving Direct 22,882 27,010 9,738 8,984 32,620 35,994
Depreciation Equipment type 248 376 - - 248 376
Loss on disposal of fixed assets Equipment type 124 - - - 124 -
Support costs See below 36,568 34,445 - - 36,568 34,445
Governance costs See below 5,381 5,757 - - 5,381 5,757
_____ _____ __ __ _____ _____
122,729 172,271 9,738 8,984 132,467 181,255
========== ========== ======= ======= ========== ==========

CHRIST CENTRAL MANCHESTER LIMITED

(a Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

5. SUPPORT COSTS AND GOVERNANCE COSTS ALLOCATED TO ACTIVITIES

Basis of Support Costs
Unrestricted Funds		 Support Costs
Unrestricted Funds		 Governance
Unrestricted		 Costs
Funds		 Total Funds
Apportionment 2021 2020 2021 2020 2021 2020
£ £ £ £ £ £
Staff costs Staff role 23,132 22,157 - - 23,132 22,157
Office running costs Direct 12,514 11,695 - - 12,514 11,695
Depreciation Equipment type 696 593 - - 696 593
Loss on disposal of fixed assets Equipment type 226 - - - 226 -
Accountancy and independent examination Direct - - 5,250 5,370 5,250 5,370
Bank charges Direct - - 131 387 131 387
____ ____ __ __ ____ ____
36,568 34,445 5,381 5,757 41,949 40,202
========= ========= ======= ======= ========= =========