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|||Page|
|---|---|---|
|Legal and Administrative|Information||
|Trustees'
Report|||
|Independent
Examiner's|Report||
|Statement of Financial|Activities||
|Schedules to Statement|of Financial Activities|7-8|
|Balance Sheet|||
|Notes to the Financial Statements||10-15|
|Comparison
Graphs||16-17|
|Budget Comparison
Report||18-19|
|Other Church
Related Organisations||20|
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|elected as a Churc|elected as a Churc|h
Offfc|er is not required
to stand down.|er is not required
to stand down.||||
|---|---|---|---|---|---|---|---|
|The local Trustees||during|the calendar year 2021 (induding
elections,||retirements||and appointments)|
|were:||||||||
|-Senior Minister||||Still vacant||||
|- Deacons and Church Officers:||||Sheila Smith (Church Secretary)||||
|||||John Gurnett
(Asst Church Secretary)||(Until 20.05.2021)||
|||||Barbara Williams
(Church Treasurer)||||
|Deacons alone:||||||||
|||||Keith Burgess-Clemente
(Until 20.05.2021)||||
|||||Jane Gumett
(Until 20.05.2021)||||
|||||Jim Weedon||||
|||||Helen Herman||||
|||||Judith Woodbridge||||
|||||Lee-Anne
Baker (From 20.05.2021)||||
|||||Howard Cooke (From 20.05.2021)||||
|||||Anne Swannell
(From 20.05.2021)||||
|||||Gwyneth
Tozer (From 20.05.2021)||||
|Independent|Examiner|||||||
|Lee Seal FCCA FAIA, Blain Pritchard
Limited, Chartered
Certified Accountants,|||||||74 College Road,|
|Maidstone,|Kent,|ME156SL||||||
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||||||||2021|||2020|
|---|---|---|---|---|---|---|---|---|---|---|
|||||||Unrestricted|Restricted||||
|||||||funds|funds||Total funds|Total funds|
|Incoming resources|||||Schedule||||||
|Voluntary
income||||||96,573|10,024||106,597|92,383|
|Activities
for generating
funds|||||||||||
|Investment
income||||||529|||529|799|
|Incoming
resources
from|charitable||||||||||
|activities|||||||||||
|Other incoming
resources||||||22,588|||22,588|23,297|
|Total Incoming
resources||||||119,690|10,024||129,714|116,479|
|Resources expended|||||||||||
|Costs of generating
voluntary|||income||||||||
|Fundraising
trading costs|||||||||||
|Investment
management|costs||||||||||
|Charitable
expenditure||||||119,427|9,643||129,070|103,088|
|Governance
costs||||||1,620|||1,620|1,650|
|Other resources expended|||||||||||
|Total resources expended||||||121,047|9,643||130,690|104,738|
|Net incoming/(outgoing)||resources|||||||||
|before transfers||||||(1,357)||381|(976)|11,741|
|Gross transfers
between||funds||||(69)||69|||
|Net incoming/(outgoing)||resources|||||||||
|before other recognised|||||||||||
|gains/(losses)||||||(1,426)||450|(976)|11,741|
|Gains and losses on revaluation||||offixed|||||||
|assets for the charity's
own||use|||||||||
|Gains and losses on investment||||assets|||||||
|Net movement
In funds||||||(1,426)||450|(976)|11,741|
|Total funds brought
forward
Total funds carried forward||||||615028
613,602|11,079
11529||626,109
625 133|614,368
626,109|
##
||||||2021||2020||
|---|---|---|---|---|---|---|---|---|
|||||Unrestricted|Restricted||||
|||||funds|funds|Total funds|Total funds||
|Incoming
resources|||||||||
|1|Voluntary
income||||||||
||Freewill and loose offering|||73,878||73,878|68,882||
||Tax refunds - general||funds|13,222||13,222|12,162||
||General donations|||7,474|10,024|17,497|11,340||
||Legacies received|||2,000||2,000|||
|||||96,573|10,024|106597|92|384|
|2|Investment
income||||||||
||Bank and deposit|interest||529||529||799|
|||||529||529||799|
|3|Incoming resources||from charitable||||||
||activities||||||||
||Coffee mornings||||||||
||Spring harvest||||||||
||SPACE||||||||
||Concerts and productions||||||||
||Stationery
& Publicity||||||||
|4|Other incoming|resources|||||||
||Insurance
claims|- iniury compensation||100||100|2,060||
||Rent received|||7,055||7,055|6,022||
||Furlough
grant|||1,688||1,688|4,993||
||Grant received|||12,936||12,936|9,274||
||Miscellaneous
income|||500||500||948|
||Pastoral
fund|||310||310|||
||Church weekend|events|||||||
|||||22,588||22 588|23,297||
##
||||||||||2021||2020||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||||||unrestricted||Restricted||||
||||||||funds||funds|Total funds|Total funds||
|Resources expended|||||||||||||
|5|Charitable
expenditure||||||||||||
||Missions||||||||4,555|4,555|4,998||
||Church
general||expenses||||19,774||3,718|23,493|24,|111|
||Ministers||||||8,|149||8,149|5,413||
||Youth pastor||||||34,542|||34,542|32,|685|
||Moderator|||||||771||771||662|
||Preaching fees|||||||637||637||415|
||Pastoral
gifts|||||||703||703||322|
||Pastoral
fund||||||||||||
||Church delegate||expenses||||||||||
||Repairs and|renewals|||||28,|109||28,109|7,|718|
||KSN, publicity|&stationery|||||6,227|||6,227|5,589||
||Youth, Brigades||8 Sunday|||school||736|1,370|2,106||665|
||Youth weekend||events|||||||||993|
||General wages||||||8,253|||8,253|8,075||
||Subscriptions||||||3,057|||3,057|2|890|
||Training|||||||143||143||31|
||Payroll|||||||750||750||720|
||Depreciation|of|freehold||property||6,900|||6,900|6,|900|
||Depreciation|of|plant|& equipment||||675||675||899|
||(Profit) Iloss|on|disposal||of fixed assets||||||||
||||||||119,427||9,643|129,070|103,086||
|6|Governance|costs|||||||||||
||Independent|examination||||fee|1,620|||1,620|1,650||
||||||||1,620|||1,620|1,650||
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|||||||2021||2020|
|---|---|---|---|---|---|---|---|---|
||||||Unrestricted|Restricted|||
||||||funds|funds|Total funds|Tots( funds|
|Fixed assets||||Note|||||
|Tangible assets|||||483,021||483,021|490,696|
|Total fixed|assets||||483,021||483,021|498,140|
|Current assets|||||||||
|Stocks|||||||||
|Debtors|||||||||
|(Short term)|investments||||||||
|Cash at bank and in||hand|||131,006|11,106|142,111|135,512|
|Total current assets|||||131,006|11,106|142,111|116,226|
|Creditors:|amounts|falling due|||||||
|within one|year||||||||
|Total assets less current|||||||||
|liabilities|||||614,027|11,106|626,132|626,108|
|Creditors:|amounts|falling due|||||||
|after one year|||||||||
|Provisions|for liabilities||and||||||
|charges|||||||||
|Net assets|||||614,027|11,106|625,132|626,108|
|Funds ofthe charity|||||||||
|Unrestricted|funds||||613,603||613,603|615,029|
|Restricted
funds||||||11,529|11,629|11,079|
|Revaluation|reserve||||||||
|Total funds|||||613,603|11,529|626,132|626,108|
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|Note 2|Accounting|Accounting|policies|policies||||
|---|---|---|---|---|---|---|---|
|INCOMING RESOURCES||||||||
|Recognition||of incoming|||These are included
in the Statement
of Financial
Activities (SoFA) when|||
|resources|||||the resources are paid into the Church's
bank|accounts.||
|incoming|resources||with|related|Where incoming
resources
have related expenditure
(as with fundrsising||or|
|expenditure|||||contract income) the incoming
resources snd related expenditure
are|||
||||||reported gross
in the SoFA.|||
|Grants snd donations|||||Grants and donations
are only included
in the|SoFA when the charity has||
||||||unconditional
entitlement
to the resources.|||
|Tax reclaims||on donations||and|Incoming
resources
from tax reclaims are included
in the SoFA when the|||
|gifts|||||resources are received
into the Church's
bank|account.||
|Gifts In kind|||||Gifts in kind are accounted
for at a reasonable|estimate oftheir value to the||
||||||charity or the amount
actually realised.|||
||||||Gifts in kind for sale or distribution
are induded|in the accounts as gifts only||
||||||when sold or distributed
by the charity.|||
||||||Gifts in kind for use by the charity ars included|in the SoFA as incoming||
||||||resources when receivable.|||
##
|Donated services and facilities|Donated services and facilities|Donated services and facilities|These are only included
in incoming
resources
(with an equivalent
amount||in|
|---|---|---|---|---|---|
||||resources expended)
where the benefit to the charity is reasonably|||
||||quantifiable,
measurable
and material.|||
|Volunteer|help||The value of any volunteer
help received is not included
in the accounts.|||
|Investment||income|This is Included
in the accounts when receivable.|||
|EXPENDITURE AND LIABILITIES||||||
|Liability recognitlon|||Liabilities are recognised
as soon as there is a legal or constructive
obligation|||
||||committing
the charity to pay out resources.|||
|Governance||costs|Indude costs of the preparation
and examination
of statutory
accounts, the|||
||||costs oftrustee meetings
and the cost of any legal advice on governance|or||
||||constitutional
matters.|||
|Grants payable without|||These are only recognised
in the accounts when
a commitment
has been|||
|performance||conditions|made and there are no conditions
to be met relating
to the grant which|||
||||remain
in the control ofthe charity.|||
|ASSETS||||||
|Tangible fixed assets for use by|||The Church has not capitahsed
the value ofthe Church premises.
Other|||
|the charity|||properties
have been capitalised
and depredated
on a straight
line basis|||
||||over their estimated
useful
life of50years. Other assets, where the cost of||an|
||||individual
item exceeds f1,000 have been capitalised
and depreciated
on|a||
||||reducing
balance basis (25%).All smaller items have been expended|||
||||through
the SoFA as incurred.|||
|Revaluation||of Land &|The properties
owned
by the Church were revalued
on 4th April 2013 by|||
|Buildings|||Sibley Pares Chartered
Surveyors.
The revalued
amounts
are incorporated||in|
||||these accounts.
It is the opinion ofthe Trustees that the life of the properties|||
||||is 50years from the date of revaluation
so the depreciation
charge has been|||
||||calculated
on this basis.|||
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|Note 4|Details ofcertain items ofexpenditure|Details ofcertain items ofexpenditure|Details ofcertain items ofexpenditure|||||2021||2020|
|---|---|---|---|---|---|---|---|---|---|---|
|4.1|Trustee expenses||||||||||
|During the year ths following||expenses
have been||reimbursed||to|trustees|in respect oftravelling|costs|and other|
|expenses|incurred
on behalf|ofthe charity.|||||||||
||Number oftrustees|who were paid expenses|||||||||
||Total amounts
paid||||||||||
|4.2|Fees for examination
ofthe accounts||||||||||
||independent
examiner's
remuneration||||||||||
||Other fees (accountancy,
payroll||and consultancy)|||||1,620||1,650|
|4.3|Other related party transactions||||||||||
||None.||||||||||
|Note 5|Paid employees||||||||||
|5.1|Staff costs||||||||||
||Gross salaries
and|National
Insurance||||||37,697||37,044|
||Moderator costs|||||||771||662|
||Pension costs|||||||7,841||6,631|
|5.2|Average
number of full time employees|||In|the year||||||
||Charitable
activities||||||||||
||Support staff||||||||||
||Domestic duties||||||||||
|5.3|Deffned contribution
pension scheme||||||||||
||The costs of the scheme to the charity for the year|||||||7,841||6,631|
||The amount of any|contributions|outstanding||at the|year|end||||
||The amount of any|contributions|prepaid|at the year||end|||||
|5.4|Staff banding||||||||||
||The number ofemployees
who were paid|||the following|||remuneration||||
||bands:||||||||||
||EO -E10,000||||||||||
||E10,001 - E20,000||||||||||
||E20,001 - E30,000||||||||||
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|6.1||Cost or valuation||||||||
|---|---|---|---|---|---|---|---|---|---|
||||||Freehold||Plant &|||
|||||||ro e|e|ui ment|Total|
|||Balance brought
forward||||550,000||14,375|684,376|
|||Revaluations||||||||
|||Additions||||||||
|||Disposals||||||||
|||Balance carried forward||||||||
|6.2||Accumulated
depreciation
and Impairment
provisions||||||||
|||Balance brought
forward||||62,100||11,678|73,778|
|||Other adjustments
(revaluations)||||||||
|||Depreciation
charge for the year||||6,900||675|7,676|
|||Dlspossls||||||||
|||Balance carried forward||||69,000||12,353|81,353|
|6.3||Net book value||||||||
|||Brought forward||||487,900||2,697|490,697|
|||Carried forward||||481,000||2,022|483,022|
|||The two properties
owned by the Church were revalued||on 4th April 2013by Sibley Pares|||||Chartered|
|||Surveyors
on the basis of open market value. The historical|||cost|ofthe freehold||land snd|buildings|
|||included
st a valuation
of5550,000|wss f378,520.|||||||
|Note|7|Debtors and prepayments||||||2021|2020|
|7.1||Analysis ofdebtors (ag amounts|falgng due within|one year)||||||
|||Other debtors||||||||
|||Prepayments
and accrued income||||||||
|Note|8|Creditors
and accruals||||||2021|2020|
|8.1||Analysis ofcreditors
(all amounts|falling due within|one year)||||||
|||Loans snd overdrafts||||||||
|||Other creditors||||||||
|||Accruals and deferred
income||||||||
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|Funds
held|||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Fund name||||||T|eoffund|||Pu
ose and|restrictions||||||
|Buildings
fund||||||Restricted||income||The purpose|ofthe fund is to raise capital for major||||||
|||||||fund||||re airs and renovaUons
ofchurch|||remises.||||
|Various discretionary||||||Restricted||income||The purpose|ofthese 'Discretionary||Missions'|||is to|
|missions||||||fund||||raise funds to assist the charities||in|question||||
|||||||||||financially.
All|income raised for the||benefit||of these||
|||||||||||charities
is paid over to the charities,||||thus leaving a|||
|||||||||||zero balance|on these restricted|funds carried forward.|||||
|Barney|||||||||||||||||
|Miss J Darge||church||||Restricted||income||The purpose|of the fund is to set|aside capital for the|||||
|or an fund||||||fund||||maintenance|and care ofthe church|||or an.|||
|Miss J Darge||pastoral||||Restricted||income||The purpose|ofthe fund is to set|aside capital for|||||
|care fund||||||fund||||astoral care|within the local fellowshi|||.|||
|fund||||||Unrestricted||||The fund originated
from a gift from|||the estate of Mr||||
|||||||designated||fund||Barney more|than 20 years ago|The||purpose||ofthe|
|||||||||||fund to provide support
for Church members||||||in need.|
|Movements|ofmajor||||funds||||||||||||
|||||||||Fund||||||||Fund|
|||||||||balances|||||||balances||
|||||||||brought||Incoming|Outgoing|||||carried|
|||||||||forward||resources|resources
Transfers|||||forward|
|Restricted|funds||||||||||||||||
|Buildings
fund||||||||6,286||450||||||6,736|
|Various discretionary|||||missions|||||9,574|(9,643)||||||
|Church organ||fund|||||||327|||||||327|
|Pastoral care||fund||||||4,466||||||||4,466|
|Community|cars||grant||||||||||||||
|Total restricted|||funds|||||11|079|10,024|9,643|||69||11,629|
|Unrestricted||designated||||funds|||||||||||
|Barney fund||||||||41,488||44|(278)|||||41,264|
|Total designated||||funds||||41,488||44|(278)|||||41,264|
|Unrestricted||general|||funds|||573,540||119,646|(120,769)||(69)|||672,348|
|Total unrestricted||||funds||||615|028|119,690|121,047|||69||613,602|
|Revaluation||reserve|||||||||||||||
|Total funds||||||||626|107|129713|130,690|||||6|
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|Grants made to institu|tions||||
|---|---|---|---|---|
|||||Total|
|Names of institutions||Pur ose||amount|
|BMS||To assist the chari|financiatl|2,000|
|HMF||To assist the chari|financiatl|2,000|
|Tear Fund||To assist the chari|flnanciall||
|OMF||To assist the chari|financialt||
|Kent Air Ambulance||To assist the chari|financiall||
|Various other missions|and charities|To assist the charities
financiall||555|
|||||4555|
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||||||2020|2021|2021|2022|
|---|---|---|---|---|---|---|---|---|
||||||Actual|Bud et|Actual|Bud et|
|Income|||||||||
|FWO and loose offerings|||||68,882|70,000|73,878|70,000|
|Tax refunds - general|||funds||12,162|13,000|13,222|13,000|
|Mission fund - HMF &|||BMS||3,087|4,000|2,589|4,000|
|Mission fund - Other|||||772||881||
|Building
fund|||||424|300|450|300|
|Church usage||||||10,000|-|12,000|
|Additional
income||||||5,000|-|5,000|
|General
donations|||||7,057||13,577||
|Legacies received|||||||2,000||
|Church weekend|||||||||
|Youth Summer|||||||||
|Pastoral
fund|||||||310||
|Miscellaneous
income|||||948||500||
|Interest received|||||799|700|529|600|
|Manse Rent|||||6,022||7,055|5,400|
|Furlough
grant|||||4,993||1,688||
|Grant|||||9,274||12,936||
|Insurance
claim|||||2,060||100||
|Total Income|||||116,480|103,000|129,714|110,300|
|Freewill
&loose offering|||||68,882|70,000|73,878|70,000|
|Average
per week|||||1,325|1,346|1,421|1,346|
|Expenditure|||||||||
|Ministry|||||||||
|Ministers|||||3,221|16,783|5,957|21,371|
|Minister
in training||Iyouth pastor|||27,392|29,125|29,249|29,423|
|Manse costs|||||7,485|10,042|7,485|9,808|
|Moderator|||||662|1,800|771|400|
|Preaching
fees|||||415|1,000|637|600|
|Pastoral
fund|||||322|300|703|300|
|Church delegate||expenses|||||||
|Training|||||31|250|143|420|
||||||39,528|59,300|44,945|62,322|
|General|||||||||
|New equipment,||repairs||& renewals|7,718|14,910|28,109|8,120|
|Organ
repairs|||||||||
|Greenside
letting||expenses|||||||
|Church general expenses|||||24,111|28,370|23,493|35,167|
|KSN, publicity
&|stationery||||5,589|5,700|6,227|6,500|
|Youth, Brigades|& general||||665|2,000|2,106|2,000|
|Gifts and entertaining|||||||||
|Church weekend||events|||993||||
|Church weekend|||||||||
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|||2020|2021|2021|2022|
|---|---|---|---|---|---|
|||Actual|Bud et|Actual|Bud et|
|General wages||8,075|8,253|8,253|8,412|
|Depreciation||7,799|7,575|7,575|7,406|
|Profit/loss
od|disposal ofassets|||||
|Independent|examiner fee|1,735|1,815|1,735|1,865|
|Payroll||635|635|635|635|
|||57,320|69,258|78,133|70,104|
|Il/iission
& Evangelism||||||
|Evangelism||4,998|4,000|4,555|4,000|
|Outreach||||||
|Subscriptions||2,890|2,680|3,057|3,200|
|||7,888|6,680|7,612|7,200|
|Total expenditure||104,736|135,238|130,690|139,626|
|Surplus
/ (deficit) for the year||11,744|32,238|976|29,326|
##
##
|||Cash held|||Cash held|
|---|---|---|---|---|---|
|Or anisation||01/01/21|Income|Fx enditure|31/12/21|
|Keymen||468.55|75.00||543.55|
|Brigades Joint|Account|6,330.15|2,507.30|2,623.76|6,213.69|
|2nd Maidstone|Girls Brigade|266.60||266.60||
|Little Fishes||412.38|205.00|427.05|190.33|
|Youth Club||26.00|66.50|64.00|28.50|
|Cameo||103.00|1.00||104.00|