**REGISTERED COMPANY NUMBER: 06759923 (England and Wales) REGISTERED CHARITY NUMBER: 1127027**
**Report of the Trustees and**
**Unaudited Financial Statements for the Year Ended 31st December 2021**
## **for**
## **RUWACH CHRISTIAN CHURCH**
MastersFuller Chartered Certified Accountants 38 Salisbury Road Worthing West Sussex BN11 1RD
**RUWACH CHRISTIAN CHURCH**
## **Contents of the Financial Statements for the Year Ended 31st December 2021**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|4|
|**Independent Examiner's Report**||5||
|**Statement of Financial Activities**||6||
|**Balance Sheet**||7||
|**Notes to the Financial Statements**|8|to|12|
|**Detailed Statement of Financial Activities**|13|to|14|
**RUWACH CHRISTIAN CHURCH**
## **Report of the Trustees for the Year Ended 31st December 2021**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st December 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES Objectives and aims**
The objects of the charity operating through the church are:
"to advance the Christian faith in accordance with the Statement of Beliefs appearing in the Constitution wherever the trustees may from time to time think fit and to fulfil such other purposes as are exclusively charitable according to the law of England and Wales and are connected with the charitable work of the charity;"
"to relieve persons who are in conditions of need or hardship or who are aged or sick and to relieve the distress caused thereby wherever the church is advancing the Christian Faith".
## **Principal activities**
The charity operates as a church, hereafter referred to as Ruwach Christian Church (the church), from premises at 87 Eastern Road, Haywards Heath. The pastoral leadership of the church is the responsibility of Tom and Sophie Partis, who became the recognised spiritual leadership of the church on 1st April 2018. Tom Partis joined the church staff as Assistant Pastor on a full-time basis from 1st September 2017 having previously been a primary school teacher. Tom Partis is one of the elders and has been a member of Ruwach since its inception in 2002.
## **Public benefit**
The trustees have considered the Charities Commission general guidance on public benefit when reviewing the aims, objectives and planned activities of the charity.
## **Development of the church**
The church commenced in September 2002 with 8 participants. It has grown steadily such that 19 years later it averaged approximately 70 at its Sunday morning services. Despite the restrictions imposed as a result of the Covid 19 pandemic the church remained very active during the entire week via Zoom, providing courses, some online facilities for children and youth groups, other weekly fellowship groups known as "life groups". In 2021, because of the continued restrictions, many of these meetings remained curtailed until July but the activity of the church and the provision of support to its members was maintained. Sunday worship and sermons were provided online via Facebook, training courses and the life groups continued using Zoom and other practical support was provided (e.g., shopping, collecting prescriptions, taking to medical appointments etc.). Other support and counselling have been provided via telephone or during one-to-one walks. The engagement of members with church activities has largely been maintained and in the latter half of 2021 we have returned to the experience of unrestricted meetings and fellowship.
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
In 2021 activities related to the local community in Haywards Heath and the surrounding Mid-Sussex area were again restricted because of the national lockdown rules. Whenever these events (Haywards Heath Spring Fair, Lindfield Village Day, Haywards Heath Town Day, and the Haywards Heath Christmas Festival) are reinstated Ruwach expects to be fully involved again. The church previously had a very active youth programme which is expected to be restarted in some form during Spring 2022. We have a dedicated youth leader employed by the church supported by a small team of volunteers. The expectation is that with schools now fully reopened and with increased connection with local schools and community groups, there is potential for significant growth, especially with the youth, young adults and couples with young families. There is considerable housing development in the area bringing in new residents and especially young families. We have seen an influx of several young couples to the church since mid-2021.
Page 1
**RUWACH CHRISTIAN CHURCH**
## **Report of the Trustees for the Year Ended 31st December 2021**
## **FINANCIAL REVIEW**
## **Financial results**
The financial results of the charity's activities through the church are shown in the attached Financial Statements, which have been drawn up in compliance with the provisions of 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 January 2019).
From time-to-time monies are received which are specified by donors as to what they may be spent upon. Such monies are therefore credited to Restricted Funds as relevant until such time they are defrayed for their intended purpose.
Despite the potential impact of the pandemic on people's finances the core church membership maintained their level of regular giving using online payments. However, the lack of services held in person meant that no cash or cheque offerings were collected at Sunday services which caused some reduction in income. Our income in 2021, as recorded in the annual accounts, fell by approximately £9,900 compared with 2020.
Expenditure is closely scrutinised by the Trustees. In the light of the reduced income and with no significant reserves it was necessary to make a number of changes to reduce expenditure. We had made major savings on hall hire because of no public meetings and when restrictions were lifted, we have held two morning services at our own premises. Staff levels were reduced during 2020. Improved terms have been negotiated with utility and telecoms suppliers which produced some savings in 2020 and produced increased savings in 2021. We renegotiated our contract with our printer/copier supplier, and we changed our supplier of insurance services resulting in further significant savings. Overall expenditure was approximately £12,000 less than the previous year. Although our current and savings account balance gives us little contingency at present, we have no mortgages or loans of any nature, and the rental cost of our premises at Eastern Road is very modest at £680 per month and is based on a 5-year lease. The church continues to make full use of these premises. As well as being use for Sunday morning services they provide office space and meeting rooms as well as being available to use for training courses and other midweek groups. In 2021 we carried out some refurbishment to the premises, converting a gents' toilet into a mother and baby room for use during services and we have installed a new toilet in the separate office building and converted part of the office space into a prayer lounge which also can be used as a small meeting room.
## **Reserves policy**
The trustees have considered the needs of the charity for the maintenance of appropriate levels of free reserves in accordance with best practice. The trustees believe that, as the church is a faith venture, minimal free reserves should be maintained in the unrestricted (general) fund. The trustees believe therefore that our objective is the retention of free reserves equivalent to three months operating expenses in hand to be appropriate at the present time while recognising that such requirements may change as the church develops.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
Ruwach Christian Church is controlled by its governing documents, the Memorandum and Articles of Association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
## **Charity constitution**
In 2019 it was decided to review the constitution in light of change in leadership and structure and to reflect the close links with COTN. The revised constitution was presented to the membership and ratified at the Annual General Meeting held on 13th April 2019.This constitution remains in force.
Page 2
**RUWACH CHRISTIAN CHURCH**
**Report of the Trustees for the Year Ended 31st December 2021**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Recruitment and appointment of new trustees**
The trustees are appointed by the elders, approved by the existing trustees and ratified by the church membership. They serve for two years when they are nominated for re-election, or until they resign.
Trustees
S J Beard P Crouch D Barlow M Allwright
Mark Allwright joined as an additional trustee in March 2020. It is the aim of the church to appoint additional trustees and we continue to seek suitable candidates that meet the criteria detailed in the constitution.
## **Structure and management**
Day to day operational responsibility for running the church and the spiritual government and leadership of the church lies with the Pastor and his wife Sophie and the elders. The elders are accountable to and covered by Pastor Marius Gradwell as representing Church of the Nations (COTN) - www.cotn.org. We make a regular financial contribution to this global network of churches.
The elders during the period to the date of this report has comprised: -
Tom and Sophie Partis Stephen and Alison Beard Philip and Trine Crouch
Day to day responsibility for the financial affairs falls to the administration department which is accountable to the elders and thence the trustees. Since November 2016 bookkeeping and accountancy services, including payroll, pensions and gift aid management, have been provided by Amanda May of 123 Accounting Services, 25 Holmesdale Road, Burgess Hill, West Sussex, RH15 9JP. Amanda provides monthly management accounts and the initial preparation work for the annual accounts and the service provided is excellent..
## **Life groups**
The church comprises several "life groups" who meet weekly typically in private homes (but via Zoom during the lockdown) to provide support, encouragement, and fellowship for church members as well as some visitors. There are currently seven life groups with an average of 10-12 members. The life group leaders are accountable directly to the Pastor.
## **Risk management**
The trustees have considered the various risks to which they believe the charity is potentially exposed and as far as is practicable have put in place appropriate procedures in recognition of and to mitigate the effect of such risks. A risk register has been compiled. This has included a specific risk assessment related to the provision of Sunday Services conforming to the national guidelines during lockdown.
## **Safeguarding**
This area continues to be monitored closely especially in the area where the church has responsibility for children or vulnerable persons. No safeguarding issues or complaints were raised in 2021.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number**
06759923 (England and Wales)
## **Registered Charity number**
1127027
Page 3
**RUWACH CHRISTIAN CHURCH**
## **Report of the Trustees**
## **for the Year Ended 31st December 2021**
**Registered office** 87 Eastern Road Haywards Heath West Sussex RH16 3NQ
## **Trustees**
P Crouch D Barlow M Allwright S J Beard
## **Independent Examiner**
MastersFuller Chartered Certified Accountants 38 Salisbury Road Worthing West Sussex BN11 1RD
## **Solicitors**
DMH Stallard Gainsborough House, Pegler Way, Crawley, West Sussex, RH11 7FZ
Approved by order of the board of trustees on 26th March 2022 and signed on its behalf by:
P Crouch - Trustee
Page 4
**Independent Examiner's Report to the Trustees of Ruwach Christian Church**
## **Independent examiner's report to the trustees of Ruwach Christian Church ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st December 2021.
## **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**
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:
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.
Ian Walker FCCA Association of Chartered Certified Accountants MastersFuller 38 Salisbury Road Worthing West Sussex BN11 1RD
26th March 2022
Page 5
## **RUWACH CHRISTIAN CHURCH**
## **Statement of Financial Activities for the Year Ended 31st December 2021**
|**2021**
**Unrestricted**
**fund**
Notes
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**90,788**
Other trading activities
2
**895**
**Total**
**91,683**
**EXPENDITURE ON**
**Charitable activities**
Church running costs
**85,724**
Grants & donations
**4,083**
**Total**
**89,807**
**NET INCOME/(EXPENDITURE)**
**1,876**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**8,388**
**TOTAL FUNDS CARRIED FORWARD**
**10,264**|2020
Total
funds
£
100,821
780
101,601
88,251
13,760
102,011
(410)
8,798
8,388|
|---|---|
The notes form part of these financial statements
Page 6
**RUWACH CHRISTIAN CHURCH**
## **Balance Sheet**
## **31st December 2021**
|**2021**
**Unrestricted**
**fund**
Notes
**£**
**FIXED ASSETS**
Tangible assets
6
**2,319**
**CURRENT ASSETS**
Debtors
7
**6,531**
Cash at bank and in hand
**3,930**
**10,461**
**CREDITORS**
Amounts falling due within one year
8
**(2,516)**
**NET CURRENT ASSETS**
**7,945**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**10,264**
**NET ASSETS**
**10,264**
**FUNDS**
10
Unrestricted funds
**10,264**
**TOTAL FUNDS**
**10,264**|2020
Total
funds
£
788
6,071
4,135
10,206
(2,606)
7,600
8,388
8,388
8,388
8,388|
|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2021.
The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2021 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 26th March 2022 and were signed on its behalf by:
S J Beard - Trustee
The notes form part of these financial statements
Page 7
**RUWACH CHRISTIAN CHURCH**
## **Notes to the Financial Statements**
## **for the Year Ended 31st December 2021**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Audio-visual equipment - 50% on cost Office furniture & equipment - 20% on cost
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Hire purchase and leasing commitments**
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
## **Pension costs and other post-retirement benefits**
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
continued...
Page 8
**RUWACH CHRISTIAN CHURCH**
## **Notes to the Financial Statements - continued**
## **for the Year Ended 31st December 2021**
## **2. OTHER TRADING ACTIVITIES**
|**OTHER TRADING ACTIVITIES**|||
|---|---|---|
||**2021**|2020|
||**£**|£|
|Other income|**614**|215|
|Ruwach Training School|**281**|565|
||**895**|780|
|**NET INCOME/(EXPENDITURE)**|||
|Net income/(expenditure) is stated after charging/(crediting):|||
||**2021**|2020|
||**£**|£|
|Depreciation - owned assets|**582**|464|
|Hire of plant and machinery|**2,123**|2,122|
|Other operating leases|**8,160**|7,264|
## **3. NET INCOME/(EXPENDITURE)**
## **4. TRUSTEES' REMUNERATION AND BENEFITS**
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31st December 2021 nor for the year ended 31st December 2020.
## **5. STAFF COSTS**
The average monthly number of employees during the year was as follows:
|Pastoral care
Administration|**2021**
**1**
**1**
**2**|2020
1
2|
|---|---|---|
|||3|
No employees received emoluments in excess of £60,000.
continued...
Page 9
**RUWACH CHRISTIAN CHURCH**
## **Notes to the Financial Statements - continued for the Year Ended 31st December 2021**
## **6. TANGIBLE FIXED ASSETS**
|Office
Audio-visual
furniture
equipment
& equipment
£
£
**COST**
At 1st January 2021
**8,878**
**8,005**
Additions
**-**
**2,113**
At 31st December 2021
**8,878**
**10,118**
**DEPRECIATION**
At 1st January 2021
**8,878**
**7,217**
Charge for year
**-**
**582**
At 31st December 2021
**8,878**
**7,799**
**NET BOOK VALUE**
At 31st December 2021
**-**
**2,319**
At 31st December 2020
-
788
**7.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
**2021**
**£**
Tax
**4,881**
Prepayments and accrued income
**250**
Prepayments
**1,400**
**6,531**
**8.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
**2021**
**£**
Social security and other taxes
**396**
Other creditors
**400**
Accrued expenses
**1,720**
**2,516**
**9.**
**LEASING AGREEMENTS**
Minimum lease payments under non-cancellable operating leases fall due as follows:
**2021**
**£**
Within one year
**8,160**
Between one and five years
**19,720**
**27,880**|Totals
£
**16,883**
**2,113**
**18,996**
**16,095**
**582**
**16,677**
**2,319**
788
2020
£
4,151
250
1,670
6,071
2020
£
773
-
1,833
2,606
2020
£
8,160
27,880|
|---|---|
||36,040|
continued...
Page 10
**RUWACH CHRISTIAN CHURCH**
## **Notes to the Financial Statements - continued for the Year Ended 31st December 2021**
## **10. MOVEMENT IN FUNDS**
|At 1.1.21
£
**Unrestricted funds**
General fund
**8,388**
**TOTAL FUNDS**
**8,388**
Net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
**91,683**
**TOTAL FUNDS**
**91,683**
**Comparatives for movement in funds**
At 1.1.20
£
**Unrestricted funds**
General fund
8,798
**TOTAL FUNDS**
8,798
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
101,601
**TOTAL FUNDS**
101,601|Net
movement
At
in funds
31.12.21
£
£
**1,876**
**10,264**
**1,876**
**10,264**
Resources
Movement
expended
in funds
£
£
**(89,807)**
**1,876**
**(89,807)**
**1,876**
Net
movement
At
in funds
31.12.20
£
£
(410)
8,388
(410)
8,388
Resources
Movement
expended
in funds
£
£
(102,011)
(410)
(102,011)
(410)|
|---|---|
continued...
Page 11
**RUWACH CHRISTIAN CHURCH**
## **Notes to the Financial Statements - continued for the Year Ended 31st December 2021**
## **11. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31st December 2021.
Page 12
**RUWACH CHRISTIAN CHURCH**
|**Detailed Statement of Financial Activities**
**for the Year Ended 31st December 2021**
**INCOME AND ENDOWMENTS**
**Donations and legacies**
Tithes & offerings under Gift aid
Other offerings
Gift aid
**Other trading activities**
Other income
Ruwach Training School
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Wages
Social security
Staff costs
Office equipment rental
Rent
Rates & water
Insurance
Light & heat
Telephone
Postage & stationery
Advertising
Sundries
Hall hire
Repairs & maintenance
Computer & website
Youth expenses
Motor expenses
Hospitality
Praise & worship
Accountancy
Legal & professional fees
Subscriptions
Bank charges
Pension
Grants
Conferences
Depreciation - Office furniture & equipment
Depreciation - Audio-visual equipment|2021
£
**63,952**
**8,777**
**18,059**
**90,788**
**614**
**281**
**895**
**91,683**
**38,705**
**709**
**13,020**
**2,123**
**8,160**
**86**
**967**
**1,607**
**1,537**
**128**
**106**
**156**
**-**
**3,841**
**372**
**244**
**510**
**497**
**581**
**2,227**
**118**
**971**
**187**
**710**
**11,283**
**380**
**582**
**-**
**89,807**|2020
£
68,303
13,120
19,398|
|---|---|---|
|||100,821
215
565|
|||780|
|||101,601
61,754
1,436
438
2,122
7,264
283
956
1,647
1,941
327
-
56
1,377
818
463
39
466
475
616
2,488
129
768
218
1,333
14,133
-
210
254|
|||102,011|
This page does not form part of the statutory financial statements
Page 13
**RUWACH CHRISTIAN CHURCH**
|Total resources expended
**Net income/(expenditure)**|**Detailed Statement of Financial Activities**
**for the Year Ended 31st December 2021**|2021
£
**89,807**
**1,876**|2020
£
102,011
(410)|
|---|---|---|---|
|||||
This page does not form part of the statutory financial statements
Page 14