OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-12-31-accounts

Page
Legal and administrative information
Annual
Report ofthe Trustees
Independent
Examiner's		 report to the Trustees
Statement
ofFinancial		 Activities
Balance Sheet IO
Cash Flow Statement
Notes to the Financial Statement l2

Charity Name Charity Name Charity Name Christ Church
Manchester.
Charity Registration No. 1128927.The Church
was		 registered with the Charity Commission on I April 2009.
Company Registration No. 06845751.The Church was established on 13 March 2009.
Affiliations The Church
is a member ofthe Catalyst		 group ofchurches.
Principal Address Christ Church
Manchester,		 I Orner Drive, Manchester, M I9 2JN.
The Governing Document Memorandum
and Articles		 ofAssociation dated 13 March 2009.
Objects (a) to advance
the
Christian		 faith in accordance with
the statement		 of beliefs in
Manchester
and
in
such		 other
parts		 of the United Kingdom or the world as the
Trustees
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 ofthe charity.
(b) to relieve
sickness
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
and		 support in Manchester and in such other parts of the
United
Kingdom or the world		 as the Trustees from time to time may think fit.
Trustees The Trustees
who served		 during
the year and		 who were serving at the date of this
report were:
Joanna Balmforth Reappointed
I		 I March 2021
Graham
Harrop
Adrian
Phillips
Michael
Read
Jamie Semple
Michelle Wilson
Key Management Personnel Those
in charge of directing,		 controlling, running
and		 operating the Church on a day
to day basis are:
~
The Trustees
~
Tim Simmonds —Church		 Elder
~
Colin Baron —Church		 Elder
Bankers CAF Bank Limited
25 Kings
Hill Avenue
Kings Hill,West Mailing
Kent ME
I94JQ
Independent Examiner John Helm ACA
Tandem Accounting
Limited
17Heathville
Road
London
N
I9 3AL

I.3 Risk Man I.3 Risk Man ageme nt
The Church's primary concern
and objective		 is the glory of God. Whilst it is the Church's
policy to trust wholly
in the		 Lord that
He will work out His purpose to this end, the Church
also acknowledges
that it has a responsibility,
both as individual		 members
and as a body of members,
for the identification		 and proper management
of risks faced by the Church
in achieving
its primary		 aim.
The Trustees have therefore
assessed the major risks to which the Church
is exposed,
in particular
those relating to the specific
operational areas ofthe charity, its investments and its finances. These are outlined
in the below table:
Category Key Risks Key Mitigants
Safeguarding, ~ Major safeguarding ~ Safeguarding
policy maintained
with designated
safeguarding
leads at		 each
Health
R		 Safety incident site.AII volunteers,
staff members,
leaders
and Trustees who have direct
~ Major health
and safety		 contact with children or vulnerable
adults are subject to DI3S checks.
incident ~ Risk assessments
carried out for Church
events and Sunday services;
incidents
and near misses reviewed
at staff and Trustee meetings.
Financial Stability ~ Overspending
relative to		 ~Annual
budgets
prepared
in advance
and performance
against budget
church resources monitored
monthly
via a dashboard
accessible toTrustees
and church
~ Sustained
reductions
in		 leaders. AII expenditure
is subject to approval
processes.
regular
giving		 ~ Income streams are diversified
across different
Church
sites and the
~ Susceptibility
to periods		 importance
ofgiving
is regularly
taught on.
offinancial
stress		 ~ Maintenance
of unrestricted
free reserves
based on a dynamic
policy		 which
~ Crystallisation
of		 reflects the changing
risk profile ofthe Church.
uninsured
losses		 ~ Insurance
requirements
reviewed
annually
as part ofthe renewal
process.

Unrestricted Restricted Unrestricted Restricted
Funds Funds Total Funds Funds Total
2021 2021 2021 2020 2020 2020
Note E
Income from:
Donations
and legacies		 282,213 320,195 602,408 256,951 108,894 365,845
Charitable
activities		 1,155 1,155
Other trading
activities		 564 564 563 500 1,063
Investments 18 18 40 40
Other income 7,223 500 7,723 9,547 9,547
Total Income 290,0I8 320,695 610,7I3 268,256 I09,394 377,650
Expenditure
on:
Charitable
activities		 249,790 91,515 341,305 229,716 115,392 345,108
Raising funds 10,562 657 11,219 2,857 9,715 12,572
Total Expenditure 260,352 92,I72 352,524 232,573 I25,107 357,680
Net income I(expenditure)
before tax		 29,666 228,523 258, I89 35,683 ( I5,7I3) I9,970
Tax payable
Net income I(expenditure)
after tax		 29,666 228,523 258, I89 35,683 ( I5,7I3) I9,970
Total funds brought forward 85,059 26, I I2 I I I,I7I 49,376 41,825 91,201
Total funds carried forward I I4,725 254,635 369,360 85,059 26, I I2 I I I, I71

Unrestricted Restricted Unrestricted Restricted
Funds Funds Total Funds Funds Total
2021 2021 2021 2020 2020 2020
Note E E E E
Fixed Assets
Tangible assets 2,515 2,5 I5 3,566 3,566
Current Assets
Debtors 27,290 27,290 23,388 23,388
Cash at bank and in hand 89,510 254,635 344,145 61,629 26,112 87,741
I I6,800 254,635 37I,435 85,017 26, I I2 I I I, I29
Creditors
-Amounts
Falling Due Within One 7 4,590 4,590 3,524 3,524
Year
Net Current Assets I I2,2 I0 254,635 366,845 8I,493 26, I I2 107,605
Net Assets I I4,725 254,635 369,360 85,059 26, I I2 I I I, I71
Represented by:
Restricted
Funds		 254,635 254,635 26,112 26, I I2
Unrestricted Funds 114,725 114,725 85,059 85,059
Total Income Funds I I4,725 254,635 369,360 85,059 26, I I2 I I I, I7I

Unrestricted Restricted Unrestricted Restricted
Funds Funds Total Funds Funds Total
202I 202I 202I 2020 2020 2020
Cash flows from operating
activities
Net income for the year 29,666 228,523 258,189 35,683 (15,713) 19,970
Adjustments
for:
Investment
income received		 (18) (18) (40) (40)
Write-down
ofobsolete inventory		 1,760 1,760
Depreciation
offixed assets		 2,582 2,582 2,795 2,795
(Increase)/decrease
in debtors		 (3,902) (3,902) (5,041) (5,041)
Increase/(decrease)
in creditors		 1,066 1,066 (3,091) (3,091)
Net cash flows from operating
activities		 29,394 228,523 257,917 32,066 (15,7I3) I6,353
Cash flows used in investing activities
Investment
income received		 18 18 40 40
Purchase offixed assets (1,531) (1,531) (4,483) (4,483)
Net cash flows from investing
activities		 (I,S I 3) (1,513) (4,443) (4,443)
Net increase
in cash and cash
equivalents		 27,88 I 228,523 256,404 27,623 (I5,7I3) I I,9I0
Cash and cash equivalents
at the
the year		 beginning of 61,629 26,112 87,741 34,006 41,825 75,831
Cash and cash equivalents
at the		 end ofthe 89,510 254,635 344,145 61,629 26,112 87,741
year

Unrestricted Restricted Unrestricted Restricted
Funds Funds Total Funds Funds Total
2021 2021 2021 2020 2020 2020
E E E
Donations
and		 legacies
Offerings
and donations		 242,816 295,801 538,617 217,785 76,586 294,371
Income tax reclaimed 39,397 12,584 51,981 39,166 12,566 51,732
Grants 11,810 11,810 19,742 19,742
282,2 I 3 320,195 602,408 256,951 I08,894 365,845
Charitable
activities
Conference income 1,155 1,155
Other trading
activities
Book income 47 184 184
Music revenue 517 517 380 380
Service income 500 500
564 564 564- 500 I,064
Investments
Bank interest 18 18 40 40
Other income
Furlough
pay		 reclaimed 7,223 7,223 4,811 4,811
Event income 500 500
Insurance
claims		 4,736 4,736
7,223 500 7,723 9,547 9,547
290,0 I8 320,695 6 I0,7I3 268,257 I09,394 377,65 I

3a Expenditure
on Ch		 a rita b le Activi ties
Unrestricted Restricted Unrestricted Restricted
Funds Funds Total Funds Funds Total
2021 2021 2021 2020 2020 2020
f
Provision of Church
Leaders
Gross salary 168,746 14,680 I 183,426 I 143,945 4,024 147,969
Employers
National
Insurance
Employer Allowance		 13,822
(4,000)		 819
I-I		 14,641
(4,ooo)		 I 11,684
(4,000)		 434 12,118
(4,000)
Pension contributions
Statutory
pay recovered		 16,752 1,362
I-I		 18,114
I-I		 14,851
~306		 402 15,253
~306
I95,320 i6,s6i I 2i2,isi I 166,174 4,860 171,034
Church
Life &Outreach		 I I
Advertising
8 website
Evangelism,
outreach
8		 wider church 6,987
597		 87s
I-I		 7,862
597		 I
I		 7,564
1,818		 7,564
1,818
Training
&conferences		 4,507 4is I 4,922 I 5,357 5,357
Children
&youth
(incl		 child protection) 2,515 2,5 I5 I 2,634 909 3,543
Membership
&community		 1,450 1,450 I 753 753
Organisations
&events		 4,400 4,4oo I 7,774 7,774
Visiting speakers 219 400 619 I 1,100 1,100
Catering 8 refreshments 1,988 1,988 I 888 888
Music (incl equipment 8 licences) 1,350 1,350 I 2,310 2,310
Grants 8 gifts (see note below) 951 71,698 72,649 I 925 109,607 110,532
Expenses - telephony
costs		 670 67o I 1,023 1,023
Expenses - domestic
travel		 1,348 1,348 I 1,808 1,808
Expenses - international travel 484 484 I 1,134 1,134
Expenses - subsistence 401 401 426 426
27,867 73,388 I ioi,2ss I 35,514 I I0,5 I6 I46,030
Provision ofvenues, facilities, equipment
8 transport
Hall hire 13,296 13,296 I 9,990 9,990
Covid expenses 177 I77 I 559 559
Small equipment/equipment
Depreciation		 repairs 1,290
2,582		 1,033
I-I		 2323
2,582		 I
I		 5,244
2,795		 5,244
2,795
I7,345 I,033 I 18,378 I 18,588 I8,588
Office Costs
Organisational
subscriptions		 (incl data
protection) 48 48 210 210
Printing, stationery,
postage &
telephone 262 262 1,918 1,918
Office equipment
&software
Insurance
Payroll services		 2,326
1,4 I6
1,488		 219
I-I-I		 2545
1,416
1,488		 I
I
I		 1,684
1,148
1,067		 1,684
1,148
1,067
Bank charges
Other		 430
255		 -I 255 I 460
89		 16 476
89
6,225 233 I 6,4ss I 6,576 l6 6,592
Governance
Professional
fees (incl independent
examination) 1,110 I, I IO 1,020 1,020
Staff costs 1,923 1,923 I 1,844 1,844
3,033 3,o33 I 2,864 2,864
I
249 790 9I SIS 34I 305 I 229 7 I6 I I5 392 345
I08

Unrestricted
Funds
202I		 Restricted
Funds
202I		 Total
202I		 Unrestricted
Funds
2020		 Restricted
Funds
2020		 Total
2020
f
Music production
Staff costs I0, I82 10,182 I 232 9,630 9,862
Production costs 200 200 I 333 333
Advertising
Training		 and promotion 57 57
/-I		 225
85		 225
85
Administration l23 222 222
I0,562 I0,562 I I,097 9,630 I0,727
Book production I
Production costs 657 I 657 I 85 85
Cost of Sales - I -I l,760 1,760
657 / 657 / I,760 85 I,845
I I
I0,562 657 I I I,2I9 I 2,857 9,7I 5 I2,572
I I

202I 2020
Gross salaries I94,558 l47,969
Employers National Insurance I4,693 I2, I I8
Employer Allowance (4,000) (4,000)
Pension contributions I9,035 I5,253
Statutory pay recovered 306
224,286 I7I,034
Of which the following salaries and pension contributions were in relation to Key
Management Personnel:
Gross salary 78,8 I7 73,5 I6
Pension contributions 7,997 7,623
86 8I4 8I
I40

The average number of employees during the year 202I 2020
Number Number
Full time workers 3 2
Part time workers 10 8
Total 13 10
Equiv FTE 6.6 5.2

Unrestricted Restricted Unrestricted Restricted
Funds Funds Total Funds Funds Total
202I 202I 202I 2020 2020 2020
To organisations:
Barnabus Manchester 13,198 13,198
Catalyst 300 300
Catalyst COVID-19 Fund 55,538 55,538
Life Ministries Trust 37,500 37,500
The Oasis Centre 24,413 24,413 27,771 27,771
Hope for Communities 625
UCCF 401 198 599 1,100 1,100
To individuals:
Individuals in need 250 250 I 300 300
Missionary support 9,587 9,587 12,000 12,000
951 7I,698 72,649 925 109,607 I I0,532

Fixtures, Fixtures,
Fittings and Fittings and
Equipment Equipment
202I 2020
Cost
At I January 17,968 13,485
Additions 1,531 4,483
As at 31 December I9,499 I7,968
Depreciation
At I January 14,402 11,607
Charge for year 2,582 2,795
As at 31 December I6984 I4 402
Net BookValue
At I January 3,566 I,878
As at 31 December 25I5 3 566

At 31
At I January December
2021 Income Expenditure Transfers 2021
E
Andy Brownlee Gifts 485 [ 485 /
Broadcast
Building
Fund		 10,696
I-I		 5,000
175,000		 (13,725) 1,971
175,000
Colin Baron Grants 4,719 7,3 I0 (6,735) 5,294 I
Give Big - Mission (2018) 199 (199)
Give Big - Poor (2020) I0,0 I3 (10,013)
Give Big - Poor (2021) 58,285 (49,000) 9,285
Give Big - Projects (2021) 62,600 62,600 I
Uganda
Fund		 12,500 (12,500)
26,112 320,695 (92,172) 254,635
Sb Previous year
At 31
At I January December
2020 I Income Expenditure Transfers 2020 I
f
Broadcast 10,781 (85) 10,696 I
Colin Baron Grants 119 9,460 (4,860) 4,719
Andy Brownlee
Gifts		 - I 500 (15) 485 I
Give Big - Mission (2018) 1,300 (I, I0l) 199
Give Big - Projects (2019) 9,635 I (5) (9,630)
Give Big - Poor (2019) 30,771 (30,771)
Give Big - Projects (2020) 55,538 (55,538)
Give Big - Poor (2020) 32,211 (22,198) 10,013
Youth Cares 909 (909)
41,825 109,394 (125,107) 26,112