CHRIST CHURCH HAYWARDS HEATH Report and Accounts year ended 31 December 2020
CHRIST CHURCH HAYWARDS HEATH
FOR THE YEAR ENDED 31 DECEMBER 2020
COMPANY INFORMATION
Directors/Trustees A Billinghay (resigned 9th February 2021) S Collington S Holloway N Jones N McQuaker (resigned 31st December 2020) S Mills G Nicholls S Nicholls N Severs M Ventham Company Secretary S Mills Church Elders S Holloway N Jones N McQuaker (resigned 31st December 2020) G Nicholls S Nicholls N Severs M Ventham Governing Document Memorandum and Articles of Association dated 27 December 2007 Company Registration Number 6459931 Charity Registration Number 1122949 Registered Office Christ Church New England Road Haywards Heath West Sussex RH16 3LE. Independent Examiner Archie McDowall, BA CA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB Bankers HSBC Bank plc
CONTENTS
| Page | |
|---|---|
| Company Information | 1 |
| Directors Report | 2-7 |
| Directors Statement of Responsibilities | 8 |
| Independent Examiner's Report | 9 |
| Statement of Financial Activities | 10 |
| Balance Sheet | 11 |
| Notes to the Accounts | 12-16 |
| Detailed Statement of Financial Activities | 17 |
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CHRIST CHURCH HAYWARDS HEATH Directors Report FOR THE YEAR ENDED 31 DECEMBER 2020
1 STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, The Memorandum and Articles of Association (MEMARTS), and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
Organisation and Management
The charity is the legal entity managing the assets of the church organisation known as Christ Church Haywards Heath. The overall responsibility for the activities of the Church rest with the church elders who are also Trustees of the charity. The trustees will as far as possible conduct the business of the Charity in accordance with the decisions taken by the Church and in accordance with the decision‐making process outlined in the Church’s Handbook whilst complying with all company and charity law requirements.
Recruitment and appointment of new trustees
Once appointed at an AGM, the term of office of a trustee shall continue until he/she retires or is removed in accordance with the relevant provisions of the articles.
No person may be appointed as a trustee unless he is recommended by the Elders of the Church except at any time when there are fewer than two Elders of the Church or none; unless he/she has attained the age of 18 years; in circumstances such that, had he/she already been a trustee, he/she would have been disqualified; unless he/she subscribes to the Statement of Beliefs set out in the schedule to the memorandum; unless his/her personal lifestyle conduct and practice is consistent with the practice of the Statement of Beliefs and traditional biblical Christian standards of behaviour as set out by the trustees in their Code of Practice issued from time to time; unless he/she is a member of Christ Church Haywards Heath; and unless he is an Elder of the Church or is approved by the Church to be appointed a trustee in place of an Elder
Employment by the Charity is restricted to evangelical Christians being those who shall have first signed the Statement of Beliefs and whose personal lifestyle conduct and practice is consistent with the practice of the Statement of Beliefs and traditional biblical Christian standards of behaviour as set out by the trustees in their Code of Practice issued from time to time and who shall have first signed the said Code of Practice at the commencement of their employment
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FOR THE YEAR ENDED 31 DECEMBER 2020
CHRIST CHURCH HAYWARDS HEATH Directors Report
2 OBJECTIVES AND ACTIVITIES
Objectives
The Charity's objects are fully detailed in the MEMARTS but in summary they are:
(1) to advance and practise the Christian faith in accordance with the Statement of Beliefs appearing in the Schedule hereto in Haywards Heath and in such other parts of the United Kingdom or the world as the Trustees may from time to time think fit and to fulfil such other purposes which are exclusively charitable according to the law of England and Wales and are connected with the charitable work of the Charity;
(2) to relieve sickness distress and financial hardship and to promote and preserve good health by the provision of funds, goods or services of any kind, including through the provision of counselling, education and support and by the promotion of spiritual and physical well‐being in the said location and in such other parts of the United Kingdom or the world as the Trustees from time to time may think fit.
Activities
The principal activities of the Charity are
(1) to run a local Church in line with the teaching of Jesus Christ as recorded in the Bible, the membership of which is open to all Christians who subscribe to the statement of faith
(2) to provide support and pastoral care for Church members
(3) to run clubs and activities across a variety of age ranges that are open to the wider community and which seek to share the teaching of Jesus Christ
(4) to support a number of missionaries and organisations seeking to promote the Christian faith in the UK and overseas
(5) to provide community based activities and support, particularly to those in the community who may be in need due to isolation, poverty or vulnerability.
Statement of Beliefs
(1) God
There is one God, who exists eternally in three distinct but equal persons: the Father, the Son and the Holy Spirit. God is unchangeable in his holiness, justice, wisdom and love. He is the almighty Creator, Saviour and Judge, who sustains and governs all things according to his sovereign will for his own glory.
(2) The Bible
God has revealed himself in the Bible, which consists of the Old and New Testaments alone. Every word was inspired by God through human authors, so that the Bible as originally given is in its entirety the Word of God, without error and fully reliable in fact and doctrine. The Bible alone is the complete, final, sufficient and authoritative revelation of God’s will for mankind and for the belief and conduct of the Church and of the individual believer.
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CHRIST CHURCH HAYWARDS HEATH Directors Report FOR THE YEAR ENDED 31 DECEMBER 2020
(3) The Human Race
All men and women, being created in the image of God, have inherent and equal dignity and worth. Their greatest purpose is to obey, worship and love God. As a result of the fall of our first parents, every aspect of human nature has been corrupted and all men and women are without spiritual life, guilty sinners and hostile to God. Every person is therefore under the just condemnation of God and needs to be born again, forgiven and reconciled to God in order to know and please him.
(4) The Lord Jesus Christ
The Lord Jesus Christ is fully God and fully man. He was conceived by the Holy Spirit, born of a virgin, and lived a sinless life in obedience to the Father. He taught with authority and all his words are trustworthy. On the cross he died in the place of sinners, bearing God’s punishment for their sin, redeeming them by his blood. He rose from the dead and in his resurrection body ascended into heaven, where he is exalted as Lord of all. He intercedes for his people in the presence of the Father.
(5) Salvation
Salvation is entirely a work of God’s grace and cannot be earned or deserved. God in love chose his people before the world began so that they might be conformed to the image of his Son and receive all the blessings of eternal life. Salvation has been accomplished by the Lord Jesus Christ and is offered to all in the gospel. Those whom the Father chose are given new life through the Spirit, who convicts them of their sin and grants repentance and faith. All who repent of their sins and who believe in Christ are forgiven, justified by faith alone, adopted into the family of God, sanctified, and finally glorified in heaven.
(6) The Holy Spirit
The Holy Spirit has been sent from heaven to glorify the Lord Jesus Christ. He applies Christ’s work of salvation to sinners as he imparts spiritual life and gives a true understanding of the Scriptures. He lives in all believers, bringing assurance of salvation and producing increasing likeness to Christ. It is by his Spirit that Christ builds and sanctifies his Church, equipping and empowering its members to serve him.
(7) The Church
The universal Church is the body of which Christ is the head and to which all who are saved belong. It is made visible in local churches, which are congregations of believers who are committed to each other for the teaching of the Word, for fellowship, for the Lord’s Supper and for prayer. To local churches is committed the defence and proclamation of the gospel, the recognition and use of Christ’s gifts, and the care and discipline of the people of God. The unity of the body of Christ is expressed within and between local churches by mutual love, respect, care and encouragement.
(8) Baptism and the Lord’s Supper
Baptism and the Lord’s Supper have been given by Christ as visible signs of the gospel. Baptism is a sign of union with Christ and of entry into his Church. It does not impart spiritual life or wash away sin, but symbolises the cleansing that is received by faith alone. The Lord’s Supper is a commemoration of Christ’s sacrifice offered once for all and a sign of continued union with him and with his Church. Its benefits are received by faith.
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CHRIST CHURCH HAYWARDS HEATH Directors Report FOR THE YEAR ENDED 31 DECEMBER 2020
(9) The Future
The Lord Jesus Christ will return in glory. He will raise the dead and judge the world in righteousness. The wicked will be sent to eternal punishment and the righteous will be welcomed into a life of eternal joy in fellowship with God. God will make all things new and will be glorified forever.
3 ACHIEVEMENT AND PERFORMANCE
Many aspects of Church life continued in 2020, but with the onset of a global pandemic there was much change as well. Our Church services and midweek Youth groups operated online for much of 2020 and we are so grateful to our staff, technical volunteers and musicians who have embraced the changes in a way that has benefitted us all. We have also seen our community ministries undergo change but God's offer of grace continues during a pandemic and we have found ways to keep in touch with people even when we have had to cancel services offered to some of the most vulnerable in our communities. Despite this we all long for the time when restrictions will be removed and we can meet freely again together.
We were amazed by the continued generosity of our members even in the context of financial challenges presented by the pandemic. We raised over £10,000 from a one off appeal to start a fund to support members in financial difficulty to get back on their feet. We raised over £14,000 from a further appeal to support the work of mission overseas. This includes £6,000 for the training of a Church pastor from the Philippines. Our regular donations also increased by 6% although we are just starting to see the effects of the financial pressures on some of our members work through in a reluctant cutting back of giving.
We also continued to grow our membership despite the limitations of being online for much of the year with Church membership up 10% during 2020. We have also been joined online for our Sunday morning services by people from further afield, including some regular new virtual attenders in South Africa.
We are grateful to our God who works through all things for his glory, even in the midst of a pandemic.
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CHRIST CHURCH HAYWARDS HEATH Directors Report FOR THE YEAR ENDED 31 DECEMBER 2020
4 FINANCIAL REVIEW
2020 saw an increase of over £50,000 in donations as God encouraged us to be generous in the face of the very evident need in our community during 2020. This included over £10,000 for financial welfare and £14,000 for overseas mission that were raised in 2 appeals during the year. Our overall expenditure was similar to last year, with the savings from renting meeting space offsetting increased technology costs during the year. The temporary surplus from this year is likely to be spent over the next 12 months as we plan to reintroduce our services to members and the community with the easing of lockdown restrictions.
At 31 December 2020, our cash reserves were around £113,000 (2019: c£75,000) which is within our target of 3‐6 months of current annual expenditure.
5 RELATED PARTIES
Five of the trustees are also trustees for Saltworkz, a limited company and Charity which received regular annual donations from Christ Church Haywards Heath but which is being wound up in 2021.
One of the trustees is also a trustee for Mayflower Playgroup which operates a playgroup using the Church premises and pays rent to the Church. The spouse of another Trustee is employed by Mayflower Playgroup.
One of the trustees who served during the year is an employee of the Sussex Gospel Partnership which received a donation from Christ Church and which pays rent to the Church for use of the Church building. This Trustee resigned on 31st December 2020. Another trustee is also a trustee of the Sussex Gospel Partnership.
6 RISK MANAGEMENT
Over this period the Trustees have considered the risks to which the charity is exposed and believe they have put appropriate controls in place to provide reasonable assurance against fraud, loss and error. In particular
• Insurances are in place to cover theft, damage and third party liabilities
• Training for staff and volunteers such as child and vulnerable adult protection, health and safety, food hygiene and first aid to ensure safe working conditions and the safety of the public using the facilities of the church building.
• There is a financial plan which is regularly discussed and agreed by the Trustees. In addition, significant expenditure outside the budget (typically, over £5,000) will be discussed and agreed separately by the church members or finance team.
- There is regular review by all trustees against aims and objectives ensuring strategic direction is followed.
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CHRIST CHURCH HAYWARDS HEATH Directors Report FOR THE YEAR ENDED 31 DECEMBER 2020
7 RESERVES POLICY
The trustees have adopted a formal Reserves Policy. In summary this policy requires the Trustees to seek to hold reserves sufficient to cover
-
Designated reserves ‐ Investment in land and property strategic to the Church’s activities and income
-
Specific reserves – reserves that may be needed from time to time to fund specific large expenditure
-
General reserves – reserves held against day to day operational risks, in particular to provide a period of 12‐18 months for the Trustees to seek to replace a material loss of income before a significant
rationalisation plan would need to be implemented. General reserves would normally be expected to cover around 3‐6 months of regular underlying expenditure for this purpose.
The Church's reserves are currently within the target range set by the Trustees in accordance with the reserves policy.
8 PRINCIPAL FUNDING SOURCES
The principal funding sources are:
-
Regular giving from the church members and other visitors to the church
-
Rental income
o From the house adjacent to the church building (49 New England Road)
o From Mayflower Playgroup and Sussex Gospel Partnership use of the church building.
-
Occasional donations from other churches, charities or local authorities
-
Fees charged to cover the costs of major activities such as children's camps
9 PUBLIC BENEFIT
The trustees have complied with the duty in section 4 of the 2006 Charities Act to have due regard to guidance published by the Charity Commission in respect of public benefit.
10 POST BALANCE SHEET EVENTS
None
11 CONCLUSIONS
Church life was impacted significantly during the Covid 19 pandemic of 2020. We missed the freedom to meet up regularly, to sing praises to our Lord together and to serve our community with social events. We recognise that the various lockdowns have been harder on some of our members than others, not least those living alone, those separated from loved ones locked down in care homes and parents trying to home school young children at different stages of education. However against the backdrop of what we have lost we have been reminded again of the immense value of God's gift of eternal life through Jesus Christ. A gift that is offered to all who will accept Him as God's Son. We have also been grateful to people in our congregation who have made lockdown more bearable through enabling and embracing new technology that enables us to meet together virtually. We would encourage you to join us if you can on a Sunday morning, either online at www.cchh.org.uk or hopefully later in the year at one of our live services, to hear more about this free offer of God's grace to all that even brings hope in the midst of a global pandemic.
Nigel Jones, On behalf of the Elders and Trustees, 13th September 2021.
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CHRIST CHURCH HAYWARDS HEATH Directors Statement of Responsibilities FOR THE YEAR ENDED 31 DECEMBER 2020
The trustees are responsible for preparing the trustees' annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing these financial statements, the trustees are required to:
-
select suitable accounting policies and apply them consistently;
-
observe the methods and principles in the Charities SORP;
-
make judgements and estimates that are reasonable and prudent;
-
state whether the applicable accounting standards have been followed, subject to any
-
prepare the financial statements on a going concern basis unless it is inappropriate to
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
8
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF
CHRIST CHURCH HAYWARDS HEATH
('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2020 on pages 10 to 16 following, which have been prepared on the basis of the accounting policies set out on page 12.
Responsibilities and basis of report
As the charity’s trustees of the Company (and 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 charity’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
Since the Company’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 the Institute of Chartered Accountants in Scotland, 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:
-
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
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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
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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.
Archie McDowall, BA CA
21st September 2021
Institute of the Chartered Accountants of Scotland
For and on behalf of: Stewardship 1 Lamb's Passage London
9
CHRIST CHURCH HAYWARDS HEATH
Statement of Financial Activities
FOR THE YEAR ENDED 31 DECEMBER 2020
Summary Income and Expenditure Account
| Note Income and endowments from: Donations and legacies 2a Investments 2b Charitable activities 2c Total Income and endowments Expenditure on Charitable activities 3 Total expenditure Net income/(expenditure) Transfers between funds 12 Fund balances at 1 January Fund balances at 31 December |
Unrestricted Restricted Total Total Funds Funds Funds Funds 2020 2019 £ £ £ £ 233,507 31,223 264,730 208,659 - - 17,213 - 17,213 15,101 27,150 - 27,150 33,709 |
|---|---|
| 277,870 31,223 309,093 257,469 254,561 10,468 265,029 262,050 |
|
| 254,561 10,468 265,029 262,050 |
|
| 23,309 20,755 44,064 (4,581) - - - - 1,187,519 2,001 1,189,520 1,194,101 |
|
| 1,210,828 22,756 1,233,584 1,189,520 |
Movements on reserves and all recognised gains and losses are shown above.
The notes on page 12-16 form part of these accounts.
10
CHRIST CHURCH HAYWARDS HEATH
BALANCE SHEET
AS AT 31 DECEMBER 2020
| Note FIXED ASSETS Tangible assets 6 Investments 7 CURRENT ASSETS Debtors 8 Cash at bank 9 CURRENT LIABILITIES Liabilities falling due within one year 10 Net Current Assets Liabilities falling due after one year 11 NET ASSETS FUND BALANCES Unrestricted funds 12 General Funds Designated funds Restricted Funds 12 |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2020 2019 £ £ £ £ 796,366 - 796,366 817,323 300,000 - 300,000 300,000 |
|---|---|
| 1,096,366 - 1,096,366 1,117,323 5,372 - 5,372 2,377 112,997 22,756 135,753 77,350 |
|
| 118,369 22,756 141,125 79,727 |
|
| 3,907 3,907 7,530 |
|
| 114,462 22,756 137,218 72,197 |
|
| - - - - |
|
| 1,210,828 22,756 1,233,584 1,189,520 |
|
| 114,462 114,462 70,196 1,096,366 1,096,366 1,117,323 22,756 22,756 2,001 |
|
| 1,210,828 22,756 1,233,584 1,189,520 |
For the year ended 31 December 2020, the company was entitled to the exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
Responsibilities of directors/trustees:
-
a. The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with Section 476 of the Companies Act - however, in accordance with Section 145 of the Charities Act 2011 the accounts have been examined by an independent examiner whose report forms part of this document.
-
b. The directors/trustees acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the Directors and signed on their behalf on the 13th September 2021 by:
Nigel Jones
Company number: 6459931 Charity number: 1122949
The notes on page 12-16 form part of these accounts.
11
CHRIST CHURCH HAYWARDS HEATH
Notes to the Accounts FOR THE YEAR ENDED 31 DECEMBER 2020
1 Accounting Policies
The accounts have been prepared under the historic cost convention, in accordance with applicable accounting standards and follow the FRS102 Statement of Recommended Practice: Accounting by Charities 2015. The following are the accounting policies which have been applied in dealing with material items:-
The accounts have been prepared on the going concern basis, as there are no material uncertainties about the charity’s ability to continue. Based on the adequacy of the charity’s reserves as at the balance sheet date, along with their knowledge of the charity’s ability to meet bills, payments and other liabilities as they fall due, the directors have a reasonable expectation that the charity has sufficient resources to continue in operational existence for the foreseeable future.
a) Donated and grant income:
Donated income and grants receivable are taken into account when received by the charity. Income received in circumstances where a claim for repayment of tax has been or will be made to HM Revenue & Customs is grossed up for the tax recoverable. Any amount of tax reclaimed from HM Revenue & Customs but not yet received is shown within the charity's debtors.
The charity has relied significantly upon volunteers in carrying out its activities during the year. In accordance with paragraph 6.18 of the SORP, the role of volunteers has not been recognised as income from donated services in the accounts.
b) Other income and expenditure:
Investment income is taken into account when receivable and expenditure, including irrecoverable VAT, when incurred by the charity, regardless of when payment is made. Grants payable are taken into account at the earlier of when they are paid or become constructive obligations.
c) Funds:
Unrestricted funds are donations and other income received or generated for the objects of the charity without specified purpose and are available for purposes as directed by the trustees. Restricted funds are amounts received where the donor has specified the purpose for which it should be used.
d) Fixed assets and depreciation:
Fixed assets acquired for use by the charity are capitalised and depreciated over their estimated useful life unless they cost less than £1,000 when they are written off on purchase.
| Depreciation periods are as follows: | |
|---|---|
| Freehold land | Not depreciated |
| Investment property | Not depreciated |
| Freehold buildings | Over 50 years |
| Equipment | Between 3 and 7 years |
e) Pension costs:
The company makes payments into the personal pension schemes of some staff. These payments are taken into account when incurred regardless of when payment is made.
f) Taxation
The company is a registered charity and is exempt from taxation under the Income & Corporation Taxes Acts.
g) Cashflow statement
The company has taken advantage of the exemption provided by the FRS 102 SORP and has not prepared a Cash Flow Statement for the year.
| 2a Donations and legacies General donations Legacies Government grants (Job Retention Scheme) Tax recoverable 2b Income from Investments Interest Received Rental Income 2c Income from Charitable activities Income from Children's activities and camps Other income |
Unrestricted Restricted Total Total Funds Funds 2020 2019 168,019 29,120 197,139 174,207 30,000 30,000 0 1,783 1,783 0 33,705 2,103 35,808 34,452 |
|---|---|
| 233,507 31,223 264,730 208,659 |
|
| 55 - 55 98 17,158 - 17,158 15,003 |
|
| 17,213 - 17,213 15,101 |
|
| 10,898 - 10,898 22,272 16,252 - 16,252 11,437 |
|
| 27,150 - 27,150 33,709 |
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CHRIST CHURCH HAYWARDS HEATH
Notes to the Accounts FOR THE YEAR ENDED 31 DECEMBER 2020
3 Expenditure on charitable activities
| a Direct Charitable Costs Employment costs - ministry staff Note 5 Accommodation costs Note 5 Church premises costs (incl depreciation) Other ministry costs Outreach Youth and children's groups including camps Grants payable Note 4 Welfare payments Other charitable costs b Support & Administration Employment costs - administrative staff Note 5 Church office costs Investment Property Costs Subscriptions Computer & PA expenses Loan interest Bank fees Professional Fees Accounts and examination Other costs Total expenditure on charitable activities 4 Grants Missionary support - institutions Missionary support - individuals |
Unrestricted Restricted Total Total Funds Funds 2020 2019 £ £ £ £ 76,711 76,711 74,463 41,790 - 41,790 40,836 36,261 - 36,261 45,924 8,839 - 8,839 8,083 5,807 - 5,807 2,798 12,108 - 12,108 23,274 12,072 10,468 22,540 23,636 - - 1,843 - - - |
|---|---|
| 193,588 10,468 204,056 220,857 |
|
| 36,442 36,442 19,521 4,810 - 4,810 6,429 3,966 - 3,966 1,916 3,167 - 3,167 4,806 5,403 - 5,403 3,720 0 - 0 - 219 - 219 367 3,420 - 3,420 146 1,690 - 1,690 1,143 1,856 - 1,856 3,145 |
|
| 60,973 - 60,973 41,193 |
|
| 254,561 10,468 265,029 262,050 |
|
| Unrestricted Restricted Total Total Funds Funds 2020 2019 £ £ £ £ 3,011 2,001 5,012 5,044 9,061 8,467 17,527 18,592 |
|
| 12,072 10,468 22,539 23,636 |
The Church supports missionaries in the UK and internationally. Where a particular missionary has been supported by the church for a number of years, strict compliance with the Charities' Statement of Recommended Practice (SORP) may regard some arrangements as constituting constructive obligations such that future years' support is accounted for in these accounts as a liability. Whilst the support has no final end date in some cases, the church officers assess missionary funding on an annual basis and are confident that the missionaries would not view their support as an open ended obligation by the church.
A charity of which Mr N McQuaker is also an employee received a £1,025 grant from Christ Church Haywards Heath during 2020 (2019: £1,000).
| Grants of more than £1,000 paid to institutions were: | Unrestricted | Restricted | Total | Total |
|---|---|---|---|---|
| Funds | Funds | 2020 | 2019 | |
| £ | £ | |||
| Saltworkz (see note 13) | 461 | 2,001 | 2,462 | - |
| Unevangelised Fields Mission (UFM) | - | - | - | 3,333 |
| 4H | 1,525 | 25 | 1,550 | 1,211 |
| Sussex Gospel Partnership | 1,025 | - | 1,025 | 1,000 |
| Operation Mobilisation | - | 6,138 | 6,138 | - |
| Eldoret Baptist Church | - | 1,004 | 1,004 | - |
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CHRIST CHURCH HAYWARDS HEATH
Notes to the Accounts FOR THE YEAR ENDED 31 DECEMBER 2020
5 Staff, Trustees and key management personnel
| stees and key management personnel | |
|---|---|
| Gross wages, salaries & benefits in kind Employer's National Insurance costs Total staff costs |
2020 2019 £ £ 111,149 92,399 2,004 1,585 |
| 113,153 93,984 |
The charity has 5 full time equivalent employed staff. Its activities are generally carried out by volunteers.
The Trustees and Company Secretary are regarded as key management personnel.
Mr G Nicholls received a salary of £17,151 (£16,635 in 2019) in his role as church pastor, and not as Trustee. He also received £3,936 employer's pension contributions (£3,839 for 2019) and £863 (£642 in 2019) for reimbursed expenses in his role as church pastor. He was also paid £20,802 (£20,397 in 2019) for accommodation related costs in making his home available as a manse. These payments are permitted in our governing document.
Mr M Ventham was paid £17,151 (£16,635 for 2019) in his role as church pastor, and not in his capacity as Trustee. He also received £3,936 employer's pension contributions (£3,839 for 2019) and reimbursed expenses of £503 (£582 in 2019) in his role as church pastor. He was also paid £20.988 (£20,439 in 2019) for accommodation related costs in making his home available as a manse. These payments are permitted in our governing document.
No staff received salaries at a rate of more than £60,000 per annum.
Mrs S McQuaker,the wife of a Trustee who served during the year, received a salary of £8,580 (£8,322 in 2019)
No other remuneration was paid to any trustee or the Company Secretary during the year nor to any person connected to them.
The total donations made by Trustees and connected persons during 2020 were £23,580 (£20,957 in 2019).
No fees were paid to Stewardship during 2020 or 2019 other than for the independent examination of the accounts
6 Tangible Fixed Assets
| Cost At 1 January 2020 Additions At 31 December 2020 Accumulated Depreciation At 1 January 2020 Charge for the year At 31 December 2020 Net book value At 31 December 2020 At 1 January 2020 |
Furniture, fixtures & fittings Freehold - Church property £ £ 50,854 1,047,850 - - 50,854 1,047,850 50,854 230,527 - 20,957 50,854 251,484 - 796,366 - 817,323 |
Total 2020 £ 1,098,704 - |
|---|---|---|
| 1,098,704 | ||
| 281,381 20,957 |
||
| 302,338 | ||
| 796,366 | ||
| 817,323 |
The building known as Christ Church Haywards Heath was transferred from the Fellowship of Independent Evangelical Churches on 13 July 2009 and is included in the accounts at its insurance valuation of £629,520 (in July 2009), plus additions since that date.
- 7 Investments
| Investments | |
|---|---|
| Investments at market value: At 1 January 2020 Revaluation At 31 December 2020 Historical cost of investment. |
2020 2019 £ £ 300,000 300,000 - - |
| 300,000 300,000 |
|
| 248,000 248,000 |
The above investment is a freehold residential property at 49 New England Road. The property has been professionally valued, and is included in the accounts at valuation in 2017 less estimated sales costs.
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CHRIST CHURCH HAYWARDS HEATH
Notes to the Accounts FOR THE YEAR ENDED 31 DECEMBER 2020
8 Debtors and Prepayments
| Notes to the Accounts FOR THE YEAR ENDED 31 DECEMBER 2020 |
|
|---|---|
| Debtors and Prepayments Tax recoverable (Gift Aid) Prepayments Other debtors Related party loan - see Note 13 Cash at Bank and in Hand Bank operating accounts Bank deposits Petty cash Creditors: liabilities falling due within one year Other creditors PAYE and national insurance Commitment to Saltworkz Accruals |
Total Total 2020 2019 £ £ 5,372 2,377 - - - - - |
| 5,372 2,377 |
|
| 79,017 20,637 56,587 56,532 149 181 |
|
| 135,753 77,350 |
|
| 453 3,524 1,904 1,659 0 0 1,550 2,347 |
|
| 3,907 7,530 |
9 Cash at Bank and in Hand
10 Creditors: liabilities falling due within one year
11 Liabilities falling due after one year
None
15
CHRIST CHURCH HAYWARDS HEATH
Notes to the Accounts FOR THE YEAR ENDED 31 DECEMBER 2020
12 Funds
The restricted funds represent amounts received for specific purposes and the movements in the year are as follows:
| Nigel Archer legacy fund Welfare fund Community Fund Mission Fund Nigel Archer legacy fund Welfare fund Community Fund Mission Fund |
Opening Incoming Outgoing Transfers Closing balance resources resources in the year balance £ £ £ £ £ 2,001 - -2,001 - - - 10,980 - 10,980 - 5,780 - 5,780 - 14,463 -8,467 - 5,996 |
|---|---|
| 2,001 31,223 -10,468 - 22,756 |
|
| A former member, Nigel Archer, left a restricted legacy to Christ Church during 2017 The legacy is being used to help in the local community to assist in befriending those in need. This fund is for providing welfare related payments to Church members facing financial hardship. This fund is for providing help and assistance in the local community and befriending those in need. This fund is for providing for the support of a missionary to be trained by Christ Church. The support was delayed by 1 year due to the Covid 19 pandemic. |
The assets and liabilities represented by the various funds are as follows:
| Fixed | Bank & cash | Other net | Total | |
|---|---|---|---|---|
| assets | balances | assets | ||
| £ | £ | £ | £ | |
| Restricted funds | ||||
| Nigel Archer Legacy Fund | - | - | - | - |
| Welfare fund | 10,980 | 10,980 | ||
| Community Fund | 5,780 | 5,780 | ||
| Mission Fund | 5,996 | 5,996 | ||
| Unrestricted funds | ||||
| General funds | 112,997 | 1,465 | 114,462 | |
| Designated buildings fund | 1,096,366 | - | - | 1,096,366 |
| 1,096,366 | 135,753 | 1,465 | 1,233,584 | |
| ricted fund has been designated reflecting the value of the church's investment in the church and residen | ||||
| s and liabilities represented by the various funds in 2019 were | ||||
| Fixed | Bank & cash | Other net | Total | |
| assets | balances | assets | ||
| £ | £ | £ | £ | |
| Restricted funds | ||||
| Nigel Archer Legacy Fund | - | 2,001 | - | 2,001 |
| Unrestricted funds | ||||
| General funds | - | 75,349 | (5,153) | 70,196 |
| Designated buildings fund | 1,117,323 | - | - | 1,117,323 |
| 1,117,323 | 77,350 | (5,152) | 1,189,520 |
An unrestricted fund has been designated reflecting the value of the church's investment in the church and residential property. The assets and liabilities represented by the various funds in 2019 were
13 Related Party Transactions
"Saltworkz" (registered charity number 1112102) provides a community hub and related activities focussed primarily in the Bentswood area of Haywards Heath, West Sussex, England.
Donations of £2,462 were made to Saltworkz by Christ Church during 2020 (£12,769 during 2019).
14 Events since the year end None
15 Members
Each member of the company commits to contribute an amount of £10 if the charity is wound up.
16
CHRIST CHURCH HAYWARDS HEATH
Detailed Statement of Financial Activities with Comparatives
FOR THE YEAR ENDED 31 DECEMBER 2020
| Note INCOME AND ENDOWMENTS FROM Donations and legacies 2 Investments Charitable activities Total income and endowments EXPENDITURE ON Charitable activities 3 Raising funds 4 Total expenditure Net gains/(losses) on investments Net income/(expenditure) Transfers between funds Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Total Total Funds Funds 2020 2019 2020 2019 2020 2019 £ £ £ £ £ £ 233,507 200,006 31,223 8,653 264,730 208,659 17,213 15,101 - - 17,213 15,101 27,150 33,709 - - 27,150 33,709 Unrestricted Funds - General Restricted Funds |
|---|---|
| 277,870 248,816 31,223 8,653 309,093 257,469 254,561 245,497 10,468 16,553 265,029 262,050 - - - - - - |
|
| 254,561 245,497 10,468 16,553 265,029 262,050 - - - - - - |
|
| 23,309 3,319 20,755 (7,900) 44,064 (4,581) - - - - - - |
|
| 23,309 3,319 20,755 (7,900) 44,064 (4,581) |
|
| 23,309 3,319 20,755 (7,900) 44,064 (4,581) |
|
| 1,187,519 1,184,200 2,001 9,901 1,189,520 1,194,101 |
|
| 1,210,828 1,187,519 22,756 2,001 1,233,584 1,189,520 |
Movements on reserves and all recognised gains and losses are shown above.
17