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Contents Administrative Information Structure, governance and management Objectives and Activities for the Public Benefit Review of Activities and Achievements Future Plans Financial review Reserve policy Independent examiner's report to the trustees of Altrincham United Reformed Church Charity Statement of Financial Activities for the year ended 31 December 2020 Balance Sheet as at 31 December 2020 Notes to the Accounts
Administrative Infonnatlon Eldersrrrustees: Megan Gilks Eddie Gondwe Susan Jesson Helen McGonnell Doreen Radcliffe David Smith Pilots, Leader Church Secretary, Worship and Children's Leader Junior Church Leader Junior Church Leader Finance and Property Charity Address: Altrincham United Reformed Church (Trinity Hale) 81 Cecil Road Hale Altrincham WA15 9NT Other Address: Altrincham United Reformed Church (Woodlands Timpertey) Woodlands Parkway Timperley Altrincham WA15 7QT Bankers: The Royal Bank of Scotland Hale Branch Altrincham Cheshire Accobntant". Beyond Profrt Ltd G104 Bolton Arena Arena Approach Horwich Bolton BL6 6LB Independent Examiner: Teresa Fennell, ACMA CGMA It Doesn't Have to Cost the Earth Ltd 47 St Dunstans Close, Worcester WR5 2AJ
Stntcturé, governance and managoment The Minister and Elders are the trustees of the charity. The governing document of Altrincham United Reformed Church is The Scheme of Union of the United Reformed Church, which includes The Structure of the United Refonned Church and The The functions of the Elders Meeting (the Minister and Elders) and the Church Meeting are defined in the Structure of the United Reformed Church. Elders are Church members elected, normally for a three year term, by the Church Meeting. The E4ders normally meet once a month and the meetlngs are usually chaired by the Minister: They are responsible for the pastoral oversight and leadership of the local church. In the Elders, Meeting they take counsel together for the whole congregation. It is their duty to make provision for Christian worship and education, to maintain proper standards of membership, and to promote witness and service to the community, mission at home and abroad, and the peace, unity and welfare of the church. Their responsibilities include making provision for the care and maintenance of church buildings and grounds, and oversight and management of church finances. The elders have continued to meet monthly on-line during the period when they have been unable to meet face to face due to COVID-19. Church Meetings are normally held three times a year and are open to all members of the church. Unless The Structure of the United Reformed Church determines otherwise, major decisions affecting the church are usually made by the Church Meeting. There have been no Church Meetings during 2020 due to COVID-19. Objectives and Activities for the Public Benefit The object of the charity is the advancement of the Christian faith in accordance with the Scheme of 'Union of the United 'Reformed 'Church. The charity provides public worship open to all, pastoral support of the congregation, Christian education opportunities, all age social and recreational activities, provision of premises and services to the local community, and support of the worldwide church Thè Truètèés tOh¥trth Ihal Ihey have rèlétr lo Ihe gldan0è CÉihialh6d Ih Ihe Chanly Coth'MiSÈ'ion's general guidance on public benefit when reviewing the Church's aims and objectives and in planning future activities and setting the grant making policy for the period. Review of Activitles and Achievements Normally Services of public worship are conducted every Sunday moming, some Sunday evenings and every Thursday morning throughout the year; many of these services included special provision for children. However, due to COVID-19, face to face services ceased in March 2020 and were held on~line via Zoom instead. At variou.s times (rIng th.p ye.ar opportV.Ditips are v.suaUy p.ro.Yid.pd fo.r nHrbe.rs of the ohv.rch.aTrd community, adults and children, to engage in Christian education. These included, for children and young people, weekly meeting of Pilots, Junior Church, bi-monthly Messy Church and twice weekly Toddler Groups and, for adults, regular meetings for worship and prayer, and social activities which included a dimension of Christian education. Again, due to the restrictions of meeting in person due to COVID-19, these were replaced with on-line sessions from March. Pastoral care was extended to members of the congregations, others associated with the church and members of the community. Since March these communications have been by telephone and post.
UTltil Mareh sodal and rÉetÉatrtsnal activ.iYEs, corisistsfit with ttte chatitabtÉ purposes of thÉ'ehurch, tLt included several Toddlers groups, Guild and uniformed youth organisations. Many of these groups also raised funds for outside charities. The church premises were used by a number of community groups. Since March, Toddler Groups have met on-line for a weekly Singalong session but the Guild and uniformed organisations have been unable to meet in person as have various hirers of rooms and community groups. Future Plans Income following the sale of the halls has been used to upgrade the church foyer to include a meeting room, office and 3 toilets (including disabled toilet and baby changing facilities). Work is well changing and a new kitchen on the side of the church. This new extension is due for completion end of March/beginning April 2021 and will be used for: church activities availability for hire by the local community possible provision of simple lunches for the benefit of the local community. possible provision of a dementia support group COVID-19 COVID-19 has had a severe impact on the church's income and activities since March, however, many members have replaced their weekly offerings by setting up standing orders. There has been a considerable shortfall in freewill giving and income from the letting of rooms. There is a ,possibility that the church will be able to claim on its insurance for some of this shortfall. COVID-19 has, in many ways, demonstrated to the church that some previous activities can be carried out in a different way in the future. Financial review There was a deficit in the receipts and payments account during the year. This was largely due to planned spending of reserves to further the church's charitable objectives (for example,; costs relating to the maintenance and refurbishment of its premises and the building of a new hall, meeting room, toilet facilities and kitchen. There are no funds in deficit at the 31st December 2020. The church's principal funding comes from freewill giving of members of the congregations throughout the year and from letting income from the use of church premises. This income has been severely affected by the church building being mainly closed from March. fund for the year. Reserve policy charitable objectives. In 2020 the church held reserve funds: a) to finance other mission activities over the following 3 - 5 years, as and when they are identified; b) to assist with any major or unexpected maintenance and repairs to its premises. 'cJ to. fInan the butlding'o,f a new, hall and tt¢h fa¢rlitres Restricted reserve funds are subjected to restrictions on their expenditure imposed by the donor, or contained in the terms of a grant.
Th fiAaftcial rosLffts fat the year, the accountkng poltcies adtspted and the amo.unts of each of these funds are disclosed in the financial statements. The Elders Meeting (the charity's trustees) declare that they have approved the trustees, report above. Signature: Signature: David Smith Elder Susan Jesson Secretary Lklk VK
Independent examiner's report to the trustees of Altrincham United Refornied Church Charity Church") for the year ended 31 December 2020. Responsibilities and basis of report As the charity trustees of the Church you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act,). I report in respect of my examination of the Church's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. Independent examiner's statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: accounting records were not kept in respect of the Church as required by section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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. 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. Signed: Date: Teresa Fennell, ACMA CGMA It Doesn't Have to Cost the Earth Ltd 47 St Dunstan's Close, Worcester, WR5 2AJ
Statément of Financial Activities f.or the year endéd 31 December 2020 31 December 2020 31 December 2,019 Designate Unrestricted Oesignated Funds Restricted Total Un#estricted Restrlcted Total Notes Funds rinity Hale Pkoject Funds ffrinity Hale Project Funds unds Funds Funds Ri*nds Income from." Donations and Legacies ch.aritable Activitie& Investment income Other incoming resources To.tal 48,110 15,389 91 3,958 67,548 400,000 H8,110 15,389 91 3,958 467,548 43,431 25,784 179 3,958 73,352 400,000 5,000 448,431 25,784 179 3,958 478,352 400,000 400,000 5,000 Expenditure on.. Charitable activities Total Realised and unrealised gains from invéstments Net. incomel(experfditure) 123,067 123,067 (212) (55,731) 413,343 413,343 47 536,458 47 536,458 (212) (47) (69,122) 121,816 121,816 307,201 307,201 864 864 429,881 429,881 488 487.98 (13,343) (47,976) 92,799 4,136 48,959 Brought forward To.tal funds carriod forward 105,954 50,223 71,609 58,266 4,136 n181,700 4,089 ff12,578 153,930 105,954 -(21,190) 71,609 132,740 181,700 13 4,136
Balance Sheet as al 31 December.2020 Notes 31 Dec 2020 31 Dbc 2019 Fixed Assets.. Inv.éstments To,tal Flxed Assets 5,346 5,346 5,558 5,558 Cu.trent Assets." Debtors Cash at bank and ifi hand To,tal Current Ass.éts no n11 1,604 114,409 116,013 1,864 196,354 198,218 Liabilities: Creditors: Amounts falling due within one year Nd" current assetsl(liablllties) rt12 8,781 112,577 22,076 181,700 Total net assets/(liabilities) 112 577 181700 Thp funds of the charity: Re.stricted funds Unrestricted funds Designated funds To.tal charity funds n,3 N13 4,089 50,223 58,266 112,578 4,136 105,954 71,609 181,700
Not&5 to the Accounts 1 Accounting Po'licies The principal accounting policies adopted, judgéments and key sources of estimation uncertainty in the preparalion of the financial statements are as follows: a) Basis of preparation The accounts have been prepared under the historical cost convention with iterns recognised at cost or transaction value unless,otherwise stated in the relevantt notes to the accounts. The financial statements have been prepared in,; accordance with the Statement of Recommended Practice: Accounting and Rqporting by Charitiies: preparing their accounts in accordance with thé Financial Reporting Standard application in the, UK and Republlc of Ireland (FRS102) issued on 16 July 2014 and the Financiaii Reporting Standard applicableiin the United Kingdom and Republic of Ireland (FRS102) and th& Charities Act 2(J11. The Trust constitutes a public benefit entity as tlèfined by FRS rf102. b) Preparation of the accounts on a going Cohcern basis Having considered projections for income and &xpenditure in the next 12 months the trustees consider that there are no material uncertainties t_o allow the charlty to continue as a going concern. c) Income Income is recognised when the charity has entltlement to the fuhds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be reliably measuréd. Donations andllbgacies are recognised when thè charity receiv.es the funds. d) Fund accounting Unrestricted funds are availabl&'to spend on adtlvities that furthér any of the purposes of the charity. Designated funds are unrestricted funds of the.charity which th& trustees have decided at their discretion to set,aside to use for:a specific purpose. Restricted funds are funds which the donor has specified are solely to be used for particular actlvities. e) Expenditur&' Expenditure is recognised once:there is a legal,or constructive obligation to make a payment to,a third party, it is probable that settlement will be required and the amount of the obligation can be: recognised rellability. All expenditure is shown inclusive of VAT. fj A;Ilocation of sypport costs Support costs are those functions that assist the work of the charity but do not directly undertake charitable activiti&8. Su pport costs include back offfice costs, finance, personnel, payroll and governance,costs. Support costs have been allocated between governance.¢osts and other.Éupport. Governance costs cornprise all costs involving public accountability of the charity and its compliance with regulatioh and good practice.
g) mangible Fixed,Assets Freèhold Property: Th.e Trustees of the:church and rnarfyse buildings are the United Reformed Church, I'North Western Synod Trust, whoi hold them upon trust for purpo.ses connected w,ith the church. These assets are not tangt.ble assets of the church and are not included in tlhe Balance Sheet but are shown below: . The values shown below were obtained prior to the sale of the hall at Trinity Hale, Buildings Contents Church Buildings..: Trin-ity Hale Woodlands Timpelley ,6,405,736 1,726,575 280,060 35,000 h) Lcreditors and provisions Creditors and provisions are recognised where the rcharity has a present obligation Iresulting from a Ipast event that.will probably result in the transfer of funds to a third party and the amouht due to settlei.the obligation can be measured,,or estimated reliably. Creditors and provision are: normally recogrtised at their settlement amount after allo)wing for any trade discounts dLLÉ. i) Corporation Tax Asipart of the United Reformed Church, the church is an excepted.charity within th&meaning of the Taxes Acts. Ac.Cordingly, it is potentially exempt from taxation in: regpect of income and capital gains received to the extent that such: income or gaing are applied totéxclusively charitable purposes. No provision for taxation has beEn made in these finan.cial statements. j) Key estimates ahd accounting.IjUdgements In applying the chaiity's accounting policies, the trustees are required to make judgÉments, estimates and assumptions in determining the carrying.amounts of assets and liabilities. The Trustees, judgements, estimates and assumptions ale based on the.best and most reliable evidence,available at the Itime when the decisions are made and are based on historical experience,and other factOFS that are considèred to be applicable. Due to th.e inherent subje.Étivity involved in making such jwdgements, estimates an¢J,: assumptions, the actual results, and outcomes iffiay differ. The estimates andiunderlying assumptions are reviewed on an ongoing basis. Revisions to the accounting estimates are recognised in the period in"'which the estimate is reuised, if the revision affects only tlhat period, or in the period of reM,ision and future periods, rf the revision affects both current and ifuture periods. k) Debtors Trade debtors are measured by the;amount outstantling at the year end date. ACcred income are measured basedl on the amountddue but not yetilhvoiced at the year end date. Prepayments are measured by the proportion that relates to periods after the':year end date. 10
2 Donations and Legacies Designated (Trinity Hale Project) Unrestricted Resttrltted This Year Last Year Envelope scherte, standing orders Loose collections Gift aid tax refund Donations Donations for Vision Magazine Legacies Other items income Total 23,687 23,687 426 6,476 695 25,274 3,928 13,079 368 532 5,000 400,251 448,431 6,4,76 B95 16,826 48,ff10 400,000 400,000 416,826 448,110 3 Charitable Acliiiities Designated (Trinity Hale Project) Unrestricted Restttlcted This Year Last Year Church lettings Fund raising euents Advertising income Total 15,389 15,389 25,065 719 15,389 15,389 25,784 4 Investment income Designated (Trinity Hale Project) Unrestricted Resttilcted This Year Last Year Dividends Bank and building society interest Total 88 88 172 91 91 179 5 Other incoming resources 11
Designated (Trinity Hale Project) Unrestrictsd Restritted This Year Last Year Orange site renllal Total 3,958 3,958 3,958 3,958 3,958 3,958 Expenditure on charitable activities 31-Dec-20 31-Dec-19 Charitable Activities Support and Unrestricted & Goverrfance Designated Costs 2D20 S,upport and Governance Costs Uhrestricted Charitable Activities Designated 2019 General chwrch activities Trinity Hale Woodlands Timperley Manse Trinity Hale Project 44,014 3.6,113 117,779 439 41.0,683 509,029 8,797 8,502 7,218 206 2,660 27,382 52,811 44,615 24,997 645 413,343 536,411 51,254 22,245 16,829 8,389 304,428 403,145 7,512 7,239 7,774 573 2,773 25,871 58,766 29,485 24,603 8,962 307,201 429,017 Allocation of governance,and other support costs The total sypport costs andloverheads attributable to charitable activity is apportioned as shown below: General chur¢li activities Trinity Hale Woodlands Timperley Tirinlty Hale Project Total ,.allocated Basis of allk>cation Manse Admin worker Caretaking and cleaning Legal and professional fees Bank charge.s fl',835 8,954 fl',653 323 ,7,765 1,835 3,954 1,681 1,835 3,956 396 1,835 7,340 Staff time 11,865 Staff time 3,730 Actual 323 Actual 23,257 7,470 6,187 1,835 Governancé Costs 31-Dec•20 31-Dec-19 12
Independentl Examination F.ee Accountanay 300 3,825 4,125 300 2,567 2,867 The total governance cost attributable to charitable activities is then apportioned in the same; ratio as the oth.er support costs: Allocation of Governance,Costs 31-Dec-20 31-Dec-19 General church activities Trinity Hale Woodlands Timperley Manse Trinity Hale, Project 1,031 1,031 1,031 206 825 4,125 573 573 573 573 573 2,867 Employee co.sts 2020 2019 Salaries and wages Social security costs Total staff costs 17,825 493 18,318 16,335 3,771 20,106 No employees received employee benefits (excluding employer pension costsi) for the reporting period of more than £60,000 Average headlcount in the yéar 2020 2019 Charitable Activities Total FTE head Cowht in the year 2020 2019 Charitable Activities Total 13
In September the- post of cleaner was made redundant. A paymerfjt was made for the following: Statutory redundancy payment Outstanding holiday pay Payment in lieu of notice 67,,7 45ffj11 1,200 Fixed Asset IVeStmentS 01 January 2020 Investment gaihs/(losses) 31 December2020 5,558 2rr;2 5,346 10 Debtors and prepayments Analysis of débtors 2020 2019 Prepayments.and accrued inc.ome Total 1,604 .1,604 1,864 1,864 11 Cash at bank and in hand 2020 2019 COIF charitie.s Deposit Fund RBS Current Natwest (Woodlands) RBS Savings Petty Cash 1,000 rf94,349 926 78 113,264 79 67 11,4,409 196,354 12 Creditors & Accruals Analysis of Greditors: falling due within onp year 14
2020 2019 Accruals Other creditors- Total 2,177 .6,604 .8,781 14,451 7,625 22,076 13 Charity funds Balance at 01 January 2020 Investment galnsl(lossés) BalanGé at 31 December 2020 Income iÈxpenditure Restricted Funds Legacy 4,1.36 4,136 (47), (47)_ 4,089 4,089 Unrestricted Funds General Designated (tyrinity Hale Proj.ect) 1QS,817 71,609 177,427 67,548 400,000 467,548 (123,067) (413,343) (536,411) ,(212) 50.086 58,266 108,352 (212) Total Funds 181,563 467,548 (536,458) .(212) 112,441 15
2019 Comparative Balance al 1 January 2019 Investmeht gainsl(lossés) Balancé at 31 December 2019 Income iÈxpenditure Restricted Euinds Legacy 5,000 5000 864 864 4,136 4,136 Unrestricted Funds General Designated (ffrinity Hale Proj_ect) 153,793 21,190 132,603 73,352 400,000 473,352 (121,816,) 307,201, 429,017 488 105,817 71,609 177,427 488 Total Funds 132,603 478,352 429,881 488 181,563 Restricted FLlnds Restricted Funds can only be used for the sp.ecific purpose fofr which they were entrusted to the church. These monies are not at the disposal of the Church meeting for any other purpose and represént: Legacy A legacy was received in 201,9 which had specific restrictions meaning that itican only be spent on organ repairs and maintenance. Designated Fund (Trinity Hole Project) This fund contains monies re.ceived from the_diocese following the sale of sorTle of the church buildings at Trinity Hale. Altrincham United Refo"rmed Church is using some of thes.e proceeds of sale to upgrade the remaining building at Trinity Hale . Work is now well underwqy on the building of a new hall antl kitchen on the side of the church which will be used for: church activities availability for hire by the local community possible provision of simple lunches for thelbenefit of the local community. possible provision of a dem.entia support group 14 Payments toTrustees and Related Party Transactions 16
The Trustees ali give freely their time and expertise without any form of remunération or otherlSenefit in cash or kind (2019: £nil). Expenses were reimbursed to Susan Jesson of £39 (2019: £266). This was for"supplies purchased for the charity. Donations of £1,740 were received in the year from Trustees. There were noi related further party transactions in the period. The charity's insurance provides Trustee Indemnity Cover. 17