Staplehurst Free Church Reports and Financial Statements For the year ended 31 October 2021 Company number: 06725987 Charity number: 1127205 ABIBKIPS 0410412022 COMPANIES HOUSE
231
REFERENCE AND ADMINSTRATION INFORMATION Trustees T Hawgood R Howse R Laming Mrs K Minett G. Smith Address of the principal office of the charlty Staplehur¥t Free Church Station Road Staplehurst Kent TN12 OQQ Independent Examiner Mr L.C. Seal FCCA FAIA Blain Pritchard 74 Colleg• Road Maidstone Kent ME15 6SL Treasurer Mr Roger Ba5hford Bankers National Westminster Bank pl Maidstone Branch 3 High Street Maid5tone Kent ME14 1XU
TRUSTEES REPORT The trustees are pleased to present their rewt together with the financial statements for the year ended 31 October 2021. The financial statements comply with current statutory requirements, the Comparties Act 2006 arKI the Statement of Recommended Practi¢e •.oUnt1ng and Reporting by Charities" (SORP) effective from January 2015. STRUCTURE. MANAGEMENT AND GOVERNANCE The charity is a company limited by guarantee. wilh a Memorandum and Articles of Association as its goveming document. It was incorporated on 16th October 2008. Previously Staplehursl Free Church. whiGh began in the home of one of the founder members in 1.969, was an unincorporated charity govemed by a Trust Deed. The Constitution of Slaplehurst Free Church se&S Out the rules on ho¥v the organisalion will operate on a day-to-day basis. This documen.t sets out the purpose. statement of faith, vision, mission and goals. It also contains provisions regarding membership, the governaice of Ihe church through the leadership team (comprising elders and deacons) and their appoir.Iment and responsibilities, the option to appoint a remunerated pastor, the conduct of church meetings and reference lo the role of trustees. In the event of a conlict between the conslitution and tlie Memorandum and Articles of Association, then the Memorandum and Articles of Association have preference. After the unexpected and unplanned departure of the previoLiS pastor who had caused significant unrest amongst the membership. the Interim Leadership Team continLied to successfully lead the Church. This team is made up of members with significant historic involvement in and experience of Church life. They also de'Jeloped a plan to formalising their roles fo", a further hyo years using the processes defined in the organisation's ConstitLrtion. The Leadership Team comprises-. Terence Hawgood (Elder) 8ob Howse (Deacon) Mary Howse Kate Henry Clive Jones (previous pastor) The members of the Charity may by ordinary resolution appoint a person who is willing to act as a Trustee either to fill a vacancsi or as an addrtional Trustee at a General Meeting in accordance with the Articles of Association. As at the dale of this report the following are thp charity's trustees an*J directors for the purposes of the Companies Act.. - Bob Howse Terence Hawgood Roy Laming Gralam Smith KBlhryn Minett The Leadership Team and the Trustees conslantly review the various policies of the church to ensure it uses best practice across all activities. supported by having appropriate policies in place including but not limited lo the Equal Opporturirties Policy and Ethos S+alement, Safeguarding Policy for Chil(iren and Vulnerable Ad'Jlts. Pastoral Care Policy. Acceptable Behaviour Policy, Mission Funding Policy, Health & Safety Policy including the Food Hyaiene Poliw, Premises Security Policy and the Fire Safety Pc.licy. Dunng this reporting period iNork continued on
enhancing govemance aiTangement¢ in¢luding drafting amendrnents.? the Constilution, th. development of a Members and VolL'Yteers Handbook, updating the I'iCC-Ptable Behai'iour Policy and the apppintment of an independent moderator should difficuliies ?rise betsveen tho pastgr, trustees, and o.her l•adership. Risk assessmenls were also compiled ior activities as required.by Government guidelines for Covid and are now being implemented for ')11 activrties on a routinq basis. CHARITABLE OBJECTIVES & ACTIVITIES The objects and goals of Staplehurst Free Church are set out in the Momorandum of Association and expanded in the Constitution, these being a vision being for a Spiiit-filled churGh released into corporate praise and worship and to be an effertive witness to the community, to seNe some of the many and diverse needs of the communty of Staplehurst and to be involved in the wider mission of the church overseas. The mission statement is summed up in the key statement- °Enabling everyone to know Jesus and grow in a personal relationship wrth Him" We strive to monitor the needs of the communrty matching them to our resources and identifying opportunities for offering God's love to those in need. PUBLIC BENEFIT All Truste.es gille their time voluntarily and receive no benefit from the charity. The trustees nave complied 'Nith ;he duty in section 17 of the Charities Act 2011 to hav& ue regard to FJblic Be.nefit guidance published bs the Charities C."ommissicn. We aim lo .qerve some of the many nEeds of ou-, community through a diverse range of activities. As for many charities and rhurches. the Covid pandemic psented bo'.h signifi-2nt operatlgnal challenges but also some new opportunities. Nearly all in-building sen-ices and activities were suspendpd for periods c8,$e of thE national lockdowns and restrid_ions introduced by the Government. In-building Sunday Services did resume for a short timp at Ihe end of 2020 and tlien regularly from April 2021. In the intervening period. online and outdooi. broadcasts. meetings and events Ivere developed including vepi successful Christmas and Easter Trails and festive broadcasls. In the Summar of 2021 a senes of family friendly 'Summe:.- Specials. were held. in the Churcl witli very good attendalice ar,d on other Sundays the Kids ClI]rch was also re-instigaled alongside the main worshio and leaching services. Online streaming cf services has continued even though in-person rp.eetings are being held: these been successti'.l in enabling those feeling )iulnerab5e or unwell to rna1n Gonnecled as part of the Church communlty. The online streaming is also enqaging with a much broader communty locally, regionally an.J na.ionally beyond ¥vhal is possible with just in-building meetings and we see this activity continii."4g for the fOSeeable fvture. Two Alpa Courses were also run online for people interested li exploring the Christian faith. The ChJrch has for over 20 years hei4 a successful iveekly Mothers aid Toddlers group vihich had lo be suspended because of Coiiid ',estrictions. During this period I was recognised that parents with a newly bom child We becoming oarti¢ula¢iy isolated -. h limited or no suppo,1 from slate Servi$. The 'FreeBees' group therefore changed approach lo tecome 8 SUPPOrt grr.u? for these Pdrents and this has become Piighly valued wrt around 40 partsits on tha registe.r ai any one time,. the r7ajoritJ of whom attend every week and a warting list is the:-,:fore needing lo be operated. More meaningful supportive relationships can develop, bot',1 parents with each other and paren+s with staff enabling coaching,.guIdan and signposting to add ional support being able to be offered when identified. 11 has therefore been decided'to focus the i¥ork of the Fre.eBees activity solely oi Ihe demographic of new parents in Staplehurst with one or M.0 children under tsvo years old. The other concem for people in our Iccal ¢ommunity that arose during the pandemic was financial hardship and food insecurily. Througl? observation of a temporary parish-council led community
hub, it was clear that some sort of pennanent food and compassionate support seNice was required but not necessarily in the form of a food bank model. In Marci) 2a21 the new 'Shepherd's Pantry, inilialive was lauii ched which ivould have four activities.. (al Htsg-in-a-Box wh ch is a gift of Ireats for people in difficJJlt circumstan$ lo help them feel better supported and create a dialogue for signposting into other services- Ib) Pantry P¢ircels which is the provision of a box of food as meals for a week for a household in crisis (c) the Community Fridge 1,,1ch enable5 people Short of food or money lo access provisions ir a dignified wai through provid r..9 access to food that is good to eat but would otheTwise go to waste- (d) a Coffee Shop whicl! will help tackle social isolation. By the end of this finanrjal year some 35 Hug-in-a-Box parcels and several Pantry Parcels liad been distributed and planning work on the Fridge and Co7ee Shop projects was very well advanced and getting ready for tleir launch. Other spiritual and social support activities resumed in the autumn of ry021 ircluding the veklY Prayer Meeting, Men's Walking Group, the Community Choir and Badminton sessions. A local 'Inlerest Group, typically attended by senior crtizens. also decided to base their weekly meetings in our Chijrch building as their existing v?nue was no longer suitable in relation to Covid mitigation especially as numerous medically vulnerable people typically attended. Onè of tne cornerstone aclivtlies of the Church is providing financial support for a variety of t.1rd- party charitable organisation and we gre pleased to be able lo report ¥.'e have sustaip.ed this aclivity through the continuous gener.ius donations of our members Lind regular attendees. These financial gift are channelled through our Missionary Fund- for detailq see the Note 2 under the heading "Projects" in the Notes to the financial statements. Speaking 11!)portunities were also provided to representatives of some cf these organisations which stirp.ulated additiorial donation5. In addition. Ilp Church once again supported and acled as a "droppin.J off point" for shoeboxes filled with toys as part of Samaritan Pijrse's Operatioi Christmas Chilc, Appeal and 267 boxos w•re collevled and passed on to the proieGI organisers. Rent-free offif.0 50ace and fi Inding support WAS a'.so rovIded to Staolehurst's DeSt Advi Ceni?i . FUTURE PLANS The ChLvrch has remained very active, sustainaole and vibrant throug:" the unprecedented challenges our srriety has faced. The focus for the coming year is on :'e-instatement and development of activities for communily support and benefit, whether 'ry person or online, and wilhin the c?nstraints of any Covid related regulaLions that may come into for. Tho Church leadership is also lookiilg ahead lo towards future developments and anhancements to the iyork of the Church as and when they becorne possible. Plans inclvdp.= Appointing the Leadership Team for a further yea% ontinuing succession planniri3 incluoing meeting regularly wri activity leaders, rnee+ing regularly one-lo-one adults in the church. and continuing to eYi)lora opportup.ities for employing a pastor if and when funds pemirt. Enhancing work supporting Children and Families Continuation and enhancernent of online broadcasting activities Launching the Shepherds Pantry community fridge and coffee tshop P%emaining finaiicially sustain4Jble. Continuing to servico the moryjage and interest free loan. the13tter of whictr, is targeted to be picI oft within three years. ConlinLiing to maximise use Oi the church premises for our ow.'- avtiiiities and functions and for the benefit of the wider community Enhancing governance documents including adjuslmenls to liie Constitution and further development of the members & volunteers, Cperatn3 and sta".: handbooks
FINANCIAL REVIEW Cash at hand in the bank account at a"1# October 2021 was £26.117. An amount within this ol £10,oao is ringfenced as reseTres whpvth covers 6 months of fixed exy. nditure which the trustees consider to be adefjuate. Ttrie remainder is available for projects and activities as needed. The Buildin ect All income to the building fund was prioritised toviards the monthly mortgage payments and repayrnenl of interest free loans resulting from the complele redevelopment of the Church site culminating with the opening of the new building in Dember 2013. The target is to repay all interest free loans by the end of October 2024 and an action plan is in hand to achieve this. (See Notes 3 and 4 of the Notes to the financial statements). Trustees, res onsibilities Company law requires the trustees to prepare fi_nanaI statemenls for each financial year which give a true and fair view of the state cf affairs of Ihe charity at the year end and of its incorne and expenditure during the year. In preparing these financtal statements. he trustees are required to.. select suitable accounting pclicies ancl apply them consistently. make judgments and estimales that are reasonable and pnJdant'. • state whether applicable accounting standards and statemer.ls of recommended practice have been followed subject to any material departures disclosed and explained iri the financial statements., and .prepare th• fi.nancial statempnts on a going conrn basis un'.ess rt is inappropriate to presume that the charity will continue in business. The trustees are required to keep proper accounting records which di¢close with reasonabie accuracy at any time the financial po¢ition of the charity and enable thAm to ensure that the financial statements comply with the Companies Acl 2006. They are klso responsible for safeguarding the assets of the charity and for taking reasonable steps for the prevention and detection of fraud and olhAr irregularities. Approved b e managing tnjstees ond signed on their behalf by R Laming
Independent Examinerfs Report to the Trustees of Stsplehurst Fr,e Church I report on the financial statements o! Staplehurst Free Churth for the year ended 31 October 2021.'which are set out on pages 8 te 13. Resp.ective responsibilities of truslees and examiner The trustees (who are also the diredors of the company for the purposes of company.lawl are responsible for the preparation of the financial 5tatement5 in accordanpe wilh the requirements of the Companies Act 2006 {'the 2006 Act.). Having satisfied myself that the financial statements of the charity are Ilot required lo be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my oxamination of the charity's financial statements as carried out unoer section 145 of the Charities Act 2011 (the 2011 Act)- In carying out my examination I have followed the Directions given by the Charity Commission under section 145(bl of the 2011 Att.. This report, including my slatement. has been prepared for and only for the charity's trustees as a body. My work has been undertaken so that I might state to the charity's twstees those matters I am required to state to them in an independent examinerfs report and for no other purpose. To the fullest extent pemitted by law. I do not accept or assume responsibiliti to anyone other than the charity and the. charitji 's trustees as a body for my examination work. f.)r this roport, or for the statements I have made. 8asis of independent examinerfs report M Ji examination was carried oul in ac:=ordance wrth the general Dirert'"ons given by the Chariti Commission. An examination includes a review of ihe accounting reccrds kept by the charitv and comparison of the financial slaternents presenled with those records. It also includes consideration of any ijnusual items or d sclosures ip the financial s•atements and sepkiig explanations from you as trustees ConmIng any such maV.J?rs. The procedures undertaker.. do not provide 211 the evideiice tat would be required in ar.. audit. and consequently no opinion is given as to whether the financial statements present a 'true and fair view. and the report is limited to those matter5 set out in Ihe statement below. Independent exarTriner's statement In connec+.ion wrth my examination, which is cornete. no matters havA come to my attention whictri give me asonable cause to believe that in any material respec.t'.' accounting records were not kept in respect of Staplehurst Free Church in accordance with ecTion 386 of the 2006 Act., or the financial statemenls do no,. accord with those records.. or the financial statemenls do not comply Vylth the accounting requirements of section 396 of the ?006 Act other than any requirement thal the financial statements give a Irue and fair, view whicki is not a matter considered as part of an independer.t examination", or the financial stalements have iol been wepared in accordance will the Methods and principals of the Statement of ?ecommended Practice for accnjnting and reporting by charities lappii=able to charities preparing their accounts in accordanc with the Financial Reporting Standard applicable in the UK and Republic of Irelar.d IFRS 102>]. I have no noncerns and have come a-ross no o+her matters in conned.ion wtlh the examination to which, in wy opinion, atten.ion shoulcl bp drawn ill order to enable a F"'oper understanding - financia,. s"iatements to be reached. Signed.. Mr L. C. Seal FCCA FAIA Blain Pritchard, Chartered Certrfied Accountants 74 College Road, Maidstone, Kent ME1 6SL Date.. Trls
Staplehurst Free Chur¢h Statement of financial activities for the year ended 31 Oetober 2021 Genernl Misssonary Fund Youth Boilding Fund Total Total 2020 Note Fund Fund 2021 Income t)onation5 Y..114 10,213 2.126 12 "24,228 64,481 272 . 10,485 65,038 4.454 Sundry incc B8Yk interest Inland RevenL 13,289 13,289 11.484 Total Inct)me 57,616 2.126 12 28.504 88,258 81.7 Expendlture Projècls Sundry èy.pense$ PIDfessional and legal fees Salaries 8nd wages Inland Rev¢nu Depreciw.ion .222 . 13.307 100 13.529 18.1CQ 12,082 9.679 89 7.604 17,192 12.957 16.037 3.611 25.2C* 25.208 25.208 18,IXKI 6.217 9.679 89 49 5.81$ Total expendllure 34,20B 13.407 49 31.024 78.688 82,720 Net incomellexpenditurèl before transfers -11.2S1 47 -2.520 9.571 -1.713 Translers bèts¥een funds -15.914 8.476 -1.248 Net Iorne1(expendireI after transfers 7,495 -2.8Q5 -1.285 6.166 9.571 -1,713 Balane• brouglt forward at 1 Novèmber 3.484 1.285 822,881 861.496 863.209 Balance carried forw•rd at 31 October 31.341 679 839.047 871.C67 861.496
taplèhurst Free Church Balance sheet at 31 October 2021 neral IAis$lonory Fund Fund Youth 8u:-liJing Fund Fund Totsl Totsl 2020 2021 Not• Fixed assets Building Cost 1,2eo,400 1.260,400 1,260.400 Depreciation for the year Accumulated depreciation -25.208 .25.208 -25.208 -202402 -202.402 -177.195 Nel building value 1,032,79) 1,032.7 1.057,997 Current assets Cash al bank and in hand 25.438 679 26,117 2A,3S7 Debtors Grft Aid recoverable Holiday pay Liabilities: amounts falling due within one year Accruals Holiday pay accruals Loans Mortgage 7.329 7.329 5.938 1.160 1,160 266 1.159 521 1C6.667 4,707 eo.000 4,948 80.C 4.948 Net current assetsllliabilities) 21.341 679 -84.948 .52.928 2,759 Long-terni Liabilities Mortgage 1CE8.795 108,795 113,743 .11.341 679 Net assets 871.¢X7 861,495 Funds.. Genaral.Fund . "Missiona*i i Fund Youtb. Fund Building Fund House party Fund 1.341 31,341 679 23.846 3.484 1,285 832,881 679 ?9,047 839,047 Total funds 31,341 679 871,C67 861.496
The TnJslee$ consider that Ib.e ¢harity 1$ entitled to exemption from the requirement to have an audrt Lpnder the provisions Gf section 477 of the Companies Act 20061"The Act") and mer,ibers hale nol required the charity to obtsin an audit for the year in quests.on in accordance wilh section é:76 of the A.ct. The Trustees a¢knowledge their responsibilrties for ensiJring that the chartty keeps account."hg records whi¢h ¢omply with seclibn 096 of the Ac4 and for preparing financial stalemenls which give a two and fair v.'ew of the stale of affairs cf ttr,e charity as al 31 October 20£1 and of its 5uTplus for the year ther. enyed in accoj-dance with the requirements of section 396 of th* Act anéj which othenmise eompty with the r:quiremenls of tfr.e Companies Act 2006 lating to the f nancial statemeits so far as appltcable to the charitr:,. Approved by.he naging T"nJstees on sKJned on their behalf by Da'ts........ Roy Latr?ing 10
Saplehurst Free Church . Notes to the financial statements for the year ended 31 October 2021 Accounting policies Basis of accounting The financial statements have been prepared under the historial cost convention and in accordance with applicable United Kingdom accounting stand2rds and the Companies Act 2006. In preparing the financial statements the trusl follows be.st practice as laid down in the Statement of Recommended Practice "Accounting and Reporting by Charities" issued by le Charity Commission effective from January 2015. Income E'ona•ions and intorest receiva are a¢cgrJnted for in t44 yea.- :-" which the trL'St is ep.t¢.led to E.Yppndlture -411 ey.ppnditure is accounted for on an accruals basis and. in occordance wilh the reqLtirtsament of th¢J SORP, and has been dassified under headiogs that aggregate all rosts ri>l?&ed to that category. In acco.-dance with the requirements of the Statement of Recommended Practice "A-CgLlil:ing and Reporting by Charities" all expenditure has beSn classif5ed under standard headings- Ithe carity has taken advan':age of concessions prt)vided by SORP and prepared headings to suit the charily as opposed to by activity tegOr[e$ which would appli to larger charities subjected to an auditl. DepCiatIon on the building is depreaated on a straight-line basis over 50 years. Funds The general fund is gvailable lor use at the discretion of the tni.-tees in furtheran of the gen4ral obje¢iives ofthe charty. D.esignated funds are unrestriK•tÈd funds earmarked by the Tni-xees fGr particiilar purposes. Details of designated funds are as follows- P¥IlSSionary nd- used for ie support of missionaries over.•eas and in the UK and charilie Pl.1$S1on organisat.:?ns as approved by the Leadero.'ip Team. You¥h fund - pre'iious used to subsidise youth activities_ Gi%eii that there are no teenager-specific activities 3t present it was decided that th.i ) fund should be closed and tlie small residue transferred into the general fund to supporl other artivities. Resricted lunds are funds whi=h are to be used in accordance viith sperifiG restrictions . iniposed by the donor. Details of restrittied funds are as follow?. Building fund - specifically for the repayment of the loans taken out to complete the on4trurtion of the church building.
Projects To'al 2020 2021 Bamabus Fund Children's Trust Community Centre for Debt Advice - Staplehurst Emmanuel Press UK Falconer Trust Family Trusl GideonslGood New5 for Everyone Maidslone Street Pastors Open Doors Orphaids UK Project Ecuador Release International Samaritan's Purse Smelhurs• Ministries Tecirfiund Tor-h Trust Others 100 225 300 352 815 1,200 300 500 1,300 500 200 1,182 1.195 500 1.000 200 1,100 432 800 1,085 620 600 1,175 600 472 Loans ioan.s totalling £311.000 have been made by Church members since March 2012. Over thty past vear £26,667 has been repaid using funds from the bLiilding fund. The balance of £eo,oDo has been reouested by the lender to be paid within 3 years and an action plan is in hand to fulfil this. Mortgage A loan of £150.000 was completed on 3 April 2012 from the Childs Charitable Trust at the rate of 5.5CA Ivanable) repayable over 25 years payable by mcnthly instalments of capital and interest of £876.89 the first payment having been made cn 1 Jurie 2012. The loan is secured on the land and build-:ng at Station Road. Staplehurst. Analysis of staff costs. trustee remuneration and expenses 2021 2020 Salaries and wa es Social securit costs Pension COSIS 9.679.49 87.72 822.74 16.037 3.611 1,592 No employees had employee benefits in exce.ss of £60.000 {2920'. £nili The adrninistrator role continued to be filled on a part time basis throughout the v,'hole year. The charity trustees were not paid or received any other benefits in the year ,or undertaking 12
this Voluntary role (2020." £nil). Any expenses incurred were reimbursed in the same Miay as with other church members. No charity trustee received payment for professional or other SerK'iS supplied to the charity (2020: £nil). Related Party Transactions Tlere hale been no related party transactions in the year {202.?.: £nil). 13