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2020-12-31-accounts

DocuSign Envelope ID: B7406953-71DE-4CE1-9671-42FBCFB07DB8

The Registered Company Number is:- 06778172
The Charity Registration Number is:- 1129217

Christ Church Ewell

Report and Accounts

31 December 2020

DocuSign Envelope ID: B7406953-71DE-4CE1-9671-42FBCFB07DB8

Contents Page
Trustees' Annual Report 1
Statement of directors' & trustees' responsibilities 5
Independent Examiner's Report 7
Funds Statements:-
Statement of Financial Activities 8
Movements in funds 9
Summary of Funds 10
Income and Expenditure account 11
Balance sheet 12
Notes to the accounts 13

DocuSign Envelope ID: B7406953-71DE-4CE1-9671-42FBCFB07DB8

Christ Church Ewell Registered Company Number: 06778172

Trustees Annual Report for the year ended 31 December 2020

The Trustees present their Report and Accounts for the year ended 31 December 2020, which also comprises the Directors' Report required by the Companies Act 2006.

Reference and administrative details

Administrative details

The legal name of the charity is Christ Church Ewell.

The charity is registered in England & Wales with charity number 1129217. The charity is constituted as a company limited by guarantee, registered under the relevant Companies Acts, and its governing document is a Memorandum and Articles of Association under company legislation.

By operation of law, all trustees are directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation.

The trustees are all individuals.

Contact details

Cheam Road Ewell, Epsom Surrey, KT17 1AD Telephone 020 8393 0568

The registered address office of the charity for Companies Act purposes is the same as the operating address shown above.

Trustees

The trustees who served as a trustee in the reporting period, and, if applicable, their dates of appointment or resignation during the year.

Ann Barnes Deborah Hillman Julian Hillman Anthony Neal Valerie Neal Emma Williams Mark Williams

All the trustees are also members of the charity.

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DocuSign Envelope ID: B7406953-71DE-4CE1-9671-42FBCFB07DB8

Christ Church Ewell Registered Company Number: 06778172

Trustees Annual Report for the year ended 31 December 2020 (continued)

Objectives and activities

Principle objectives

The objectives of the charity are as follows:

These are carried out by means of the following activities:

Principle activities

In pursuit of its objects, the charity offers the range of services specified above, with activities principally located in the charity's premises, which comprise a church meeting area, a hall, two small meeting rooms, plus kitchen, toilet and storage facilities. In addition to the worship, educational and pastoral activities that it delivers directly, the charity has also given funds to UK and overseas not for profit organisations, including the following:

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DocuSign Envelope ID: B7406953-71DE-4CE1-9671-42FBCFB07DB8

Christ Church Ewell Registered Company Number: 06778172

Trustees Annual Report for the year ended 31 December 2020 (continued)

Principle activities (continued)

In planning our activities for the year, the Trustees have considered the Commission's guidance on public benefit and in particular, the specific guidance on charities for the advancement of religion. In particular we try to enable people to live out their faith as part of their community, at home or at work through worship, prayer, Bible study, fellowship and service, applying the Gospel to the whole of life and developing knowledge and trust in Jesus, and encouraging pastoral care among those who come to church.

Main achievements

During the year, Christ Church Ewell performed well against objectives and achieved the following:

Fundraising activities

The charity relies on grant aid from the donors identified in the accounts, whose support is valued.

There have been no other fundraising activities.

Impact statement

The charity has continued to organise and host activities which serve all age groups in the local community, ranging from young children (at the parent/toddler group, Urban Saints group and holiday club) to the elderly (at the monthly lunch club). The charity has upgraded some of its premises and audio/visual equipment to improve the facilities for teaching and youth activities.

Structure, governance and management of the charity

The policy for finding new trustees, as and when appropriate, is that they should be recruited from the active membership of the church, with due care taken to identify individuals with the requisite skills and abilities to carry out the necessary oversight and execution roles. Candidates to become new trustees, are interviewed by the existing trustees, who may propose candidates for election by the members.

Trustees receive no payment for their services, though they may claim reimbursement for duly receipted and documented purchases made on behalf of the charity, e.g. food, equipment, consumables (batteries, stationery, etc.).

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DocuSign Envelope ID: B7406953-71DE-4CE1-9671-42FBCFB07DB8

Christ Church Ewell Registered Company Number: 06778172

Trustees Annual Report for the year ended 31 December 2020 (continued)

Structure, governance and management of the charity (continued)

The charity is governed by its Trustee Directors, operating through regular board and management meetings.

The charity has no responsibilities for, nor is it answerable to, any other organisations.

During 2020 Christ Church Ewell employed a Pastor. (as at 31.12.20 total staff FTE 1: 2019 1)

Financial review

The financial position of the charity at 31 December 2020 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:

Net income
Unrestricted Revenue Funds available for
the general purposes of the charity
Designated Revenue Funds
Designated Fixed Asset Funds
Total Unrestricted Funds
Total Funds		 2020
£
5,879
185,713
2,054
561,037
748,804
748,804		 2019
£
5,664
179,834
2,054
561,037
742,925
742,925

The trustees consider the financial performance by the charity during the year to have been satisfactory and broadly in line with expectations for the year. The trustees feel that the financial situation is very similar compared to the end of the previous year and considers that the charity is in a secure position.

Policies on reserves

The charity maintains cash to cover three to six months of normal expenditure on an ongoing basis, depending on the Trustees' expenditure plans and their assessment of risk to the stability of donation income.

Availability and adequacy of assets of each of the funds

The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

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DocuSign Envelope ID: B7406953-71DE-4CE1-9671-42FBCFB07DB8

Christ Church Ewell Registered Company Number: 06778172

Trustees Annual Report for the year ended 31 December 2020 (continued)

Details of The Independent Examiner

Helen Kyle BSC ACA Chartered Accountant Rose Cottage, 5 Green Street, Lower Sunbury, Middlesex, TW16 6RE

Statement of Directors' and Trustees' Responsibilities

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Companies Act 2006, the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirements in the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRSSE SORP 2015.

In particular the Companies Act 2006 and charity law require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to:

The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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DocuSign Envelope ID: B7406953-71DE-4CE1-9671-42FBCFB07DB8 DocuSign Envelope ID: B7406953-71DE-4CE1-9671-42F BCFB07DB8

Christ Church Ewell Registered Company Number: 06778172

Trustees Annual Report for the year ended 31 December 2020 (continued)

Statement of Directors' and Trustees' Responsibilities (continued)

The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that, on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.

The financial statements are set out on pages 8 to 24.

The financial statements have been prepared by implementing the Statement of Recommended Practice for Accounting and Reporting by Charities 2015 and in accordance with the Financial Reporting Standard for Smaller Entities 2015. These accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.

This report was approved by the board of trustees on 4 March 2021.

JULIAN HILLMAN Director and Trustee

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DocuSign Envelope ID: B7406953-71DE-4CE1-9671-42FBCFB07DB8 DocuSign Envelope ID: B7406953-71DE-4CE1-9671-42F BCFB07DB8

Christ Church Ewell Registered Company Number: 06778172

Independent Examiner’s Report to the Trustees of Christ Church Ewell

I report on the accounts of the charity for the year ended 31 December 2020 which are set out on pages 8 to 24.

Respective responsibilities of trustees and examiner

The charity’s trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment Act 2005 and the Charities Accounts Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention:

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations

  3. to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations have not been met, or

  4. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Name: Helen Kyle Relevant Professional body: ICAEW

Address: Rose Cottage, 5 Green Street, Lower Sunbury, Middlesex, TW16 6RE Date: 4 March 2021

7

DocuSign Envelope ID: B7406953-71DE-4CE1-9671-42FBCFB07DB8

Christ Church Ewell Registered Company Number: 06778172

Statement of Financial Activities for the year ended 31 December 2020

SORP
Ref
Income & Endowments
Donations & Legacies
A1
A2
Investment income
A4
Total Income
A
Expenditure
B2
Total Expenditure
B
Net Income for the year
A-B
Net Income after transfers
A-B-C
Net movement in funds
Reconciliation of funds
E
Total funds brought forward
Total funds carried forward
Income from charitable
activities
Expenditure on charitable
activities		 Current year
Unrestricted
Funds
2020
£
52,381
12,891
589
65,861
59,982
59,982
5,879
5,879
5,879
742,925
748,804		 Current year
Restricted
Funds
2020
£
-
-
-
-
-
-
-
-
-
-
-		 Current
year Total
Funds
2020
£
52,381
12,891
589
65,861
59,982
59,982
5,879
5,879
5,879
742,925
748,804		 Prior year
Total
Funds
2019
£
43,381
4,246
645
48,271
42,607
42,607
5,664
5,664
5,664
737,261
742,925

The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.

A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.

All the prior year transactions were unrestricted items, and no further analysis is required. All activities derive from continuing operations

The notes attached on pages 13 to 24 form an integral part of these accounts.

8

DocuSign Envelope ID: B7406953-71DE-4CE1-9671-42FBCFB07DB8

Christ Church Ewell Registered Company Number: 06778172

Resources applied in the year ended 31 December 2020

2020
£
5,879
Net movement in funds
5,879
Unrestricted
Funds
Restricted
Funds
Current year
Total Funds
2020
2020
2020
£
£
£
Accumulated funds brought forward
181,888
-
181,888
5,879
-
5,879
187,767
-
187,767
From fixed asset funds
-
-
-
Closing revenue funds
187,767
-
187,767
Current year
Total Funds
2020
£
At 1 January
2,054
At 31 December
2,054
Funds generated in the year as detailed in SOFA
Recognised gains and losses before
transfers
Designated revenue funds included in the Unrestricted Funds
Revenue accumulated funds
Movements in revenue and capital funds for the year ended 31 December 2020		 2019
£
5,664
5,664
Prior year
Total Funds
2019
£
176,224
5,664
181,888
-
181,888
Prior year
Total Funds
2019
£
2,054
2,054

The purposes for which these funds have been designated are described in Note 13 to the accounts.

The notes attached on pages 13 to 24 form an integral part of these accounts.

9

DocuSign Envelope ID: B7406953-71DE-4CE1-9671-42FBCFB07DB8

Christ Church Ewell Registered Company Number: 06778172

Fixed Asset funds

Fixed Asset funds
At 1 January
Transfer to revenue funds
At 31 December		 Unrestricted
Funds
2020
£
561,037
-
561,037		 Restricted
Funds
2020
£
-
-
-		 Current year
Total Funds
2020
£
561,037
-
561,037		 Prior year
Total Funds
2019
£
561,037
-
561,037

The purposes of the transfers to fixed asset funds are described in Note 13 to the accounts and under the accounting policy 'Accounting for capital grants and fixed asset funds'.

Summary of funds

Revenue accumulated funds
Revenue designated funds
Fixed asset funds
Total funds		 Unrestricted
and
Designated
Funds
2020
£
185,713
2,054
561,037
748,804		 Restricted
Funds
2020
£
-
-
-
-		 Current year
Total Funds
2020
£
185,713
2,054
561,037
748,804		 Prior year
Total Funds
2019
£
179,834
2,054
561,037
742,925

The notes attached on pages 13 to 24 form an integral part of these accounts.

10

DocuSign Envelope ID: B7406953-71DE-4CE1-9671-42FBCFB07DB8

Christ Church Ewell Registered Company Number: 06778172

Income and Expenditure Account for the year ended 31 December 2020

Income
Income from operations
Investment Income
Interest receivable
Gross income in the year before exceptional items
Gross income in the year including exceptional items
Expenditure
Charitable expenditure, excluding depreciation and amortisation
Depreciation and amortisation
Governance costs
Total Expenditure in the year
Net income before tax in the financial year
Tax on surplus on ordinary activities
Net surplus after tax in the financial year
Retained surplus for the financial year		 2020
£
65,272
589
65,861
65,861
59,982
-
-
59,982
5,879
-
5,879
5,879		 2019
£
47,627
645
48,271
48,271
42,607
42,607
5,664
-
5,664
5,664

All activities derive from continuing operations

In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.

The notes attached on pages 13 to 24 form an integral part of these accounts.

11

DocuSign Envelope ID: B7406953-71DE-4CE1-9671-42FBCFB07DB8 DocuSign Envelope ID: B7406953-71DE-4CE1-9671-42F BCFB07DB8

Christ Church Ewell Registered Company Number: 06778172

Balance Sheet as at 31 December 2020

Notes SORP
Ref		 2020 2019
£ £
Fixed assets A
Tangible assets 5 A2 561,037 561,037
Current assets B
Debtors 6 B2 0 0
Cash at bank and in hand B4 187,767 181,888
187,767 181,888
Creditors falling due within one year 7 C1 0 0
Net current assets 187,767 181,888
The total net assets of the charity 748,804 742,925
The total net assets of the charity are funded by the funds of the charity, as follows: The total net assets of the charity are funded by the funds of the charity, as follows: The total net assets of the charity are funded by the funds of the charity, as follows: The total net assets of the charity are funded by the funds of the charity, as follows: The total net assets of the charity are funded by the funds of the charity, as follows:
Unrestricted Funds
Unrestricted Revenue Funds 11 D3 185,713 179,834
Designated Funds
Designated Revenue Funds 11 D3 2,054 2,054
Designated Fixed Asset Funds 11 D3 561,037 561,037
563,091 563,091
Total Charity Funds 748,804 742,925

The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward funds above have been agreed to the SOFA.

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. The members have not required the company to obtain an audit in accordance with section 476 of the Act. The charity is subject to Independent Examination under charity legislation, and the report is on page 7.

The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.

JULIAN HILLMAN

Trustee Approved by the board of trustees on 4 March 2021 The notes attached on pages 13 to 24 form an integral part of these accounts.

12

DocuSign Envelope ID: B7406953-71DE-4CE1-9671-42FBCFB07DB8

Christ Church Ewell Registered Company Number: 06778172

Notes to the Accounts for the year ended 31 December 2020

1 Accounting policies

Policies relating to the production of the accounts

Basis of preparation and accounting convention

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard for Similar Entities' (effective January 2015) and 'The FRSSE Statement of Recommended Accounting Practice 2015', (The SORP 2015), and in accordance with all applicable law in the charity's Recommended Accounting Practice 2015', (The SORP 2015), and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRSSE SORP 2015 in preference to the previous SORP, the SORP 2015, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

Following accounting policies in place prior to the SORP 2015

Under the SORP 2015, where there is no specific requirement to adopt a particular accounting requirement, a charity may follow their existing accounting policies provided that the policy and related disclosures made are consistent with accepted accounting practice. This charity has decided that the accounting policies set out below, which it followed prior to the SORP 2015, shall continue to be followed:

Policies relating to categories of income and income recognition; Policies relating to expenditure on goods and services provided to the charity; Policies relating to assets, liabilities and provisions and other matters.

Policies relating to categories of income and income recognition.

Nature of income

Gross income represents the value of services provided and voluntary income received.

Categories of income

Income is categorised as income from exchange transactions (contract income) and income from non-exchange transactions (gifts), investment income and other income.

Income from exchange transactions is received by the charity for goods or services supplied under contract or where entitlement is subject to fulfilling performance related conditions. The income the charity receives is approximately equal in value to the goods or services supplied by the charity to the purchaser.

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DocuSign Envelope ID: B7406953-71DE-4CE1-9671-42FBCFB07DB8

Christ Church Ewell Registered Company Number: 06778172

Notes to the Accounts for the year ended 31 December 2020 (continued)

1 Accounting policies (continued)

Income from non-exchange transactions is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange.

Income recognition

Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivables basis, when a transaction or other event results in an increase in the charity's assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.

Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.

All income is accounted for gross, before deducting any related fees or costs.

Income from legacies

Income from legacies is recognised when the charity has sufficient evidence that a gift has been left to them, that where required, probate has been granted, the executor is satisfied that the property in question will not be required to satisfy claims in the estate, that it is probable that the amount will be received by the charity, and the amount to be received can be estimated with sufficient accuracy, and that any conditions attached to the legacy are either within the control of the charity or have been met.

Where a payment is received from an estate or is notified as receivable by the executors after the reporting date and before the accounts are authorised for issue but it is clear that the payment had been agreed by the executors prior to the end of the reporting period, then the amount concerned is treated as an adjusting event and accrued as income in the accounting period if receipt is probable.

Where the charity has established entitlement to a legacy but there is uncertainty as to the amount of the payment, details of the legacy are disclosed as a contingent asset until the criteria for income recognition are met. Where a legacy is subject to the interest of a life tenant, the legacy is not recognised as income until the death of the life tenant.

If it is doubtful that full settlement of a legacy debtor will be received, then an adjustment is made to reduce the amount of the legacy debtor and legacy income rather than charging the adjustment as expenditure in the Statement of Financial Activities.

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DocuSign Envelope ID: B7406953-71DE-4CE1-9671-42FBCFB07DB8

Christ Church Ewell Registered Company Number: 06778172

Notes to the Accounts for the year ended 31 December 2020 (continued)

1 Accounting policies (continued)

Policies relating to expenditure on goods and services provided to the charity.

Recognition of liabilities and expenditure

A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated.

Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.

Allocating costs to activities

Direct costs that are specifically related to an activity are allocated to that activity. Shared direct costs and support costs are apportioned between activities.

The basis for apportionment, which is consistently applied, and proportionate to the circumstances, is:

Staffing - on the basis of time spent in connection with any particularly activity. Staffing - on a per capita basis, based on the number of people employed within any particular activity.

Premises related costs - on the proportion of floor area occupied by a particular activity.

Non specific support costs - on the basis of the usage of resources, in terms of time taken, capacity used, request made or other measures.

Estimation techniques used in apportioning costs - this is done on a common sense basis.

Volunteers

In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity, however the trustees value the significant contribution made to the activities of the charity by unpaid volunteers.

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DocuSign Envelope ID: B7406953-71DE-4CE1-9671-42FBCFB07DB8

Christ Church Ewell Registered Company Number: 06778172

Notes to the Accounts for the year ended 31 December 2020 (continued)

1 Accounting policies (continued)

Policies relating to assets, liabilities and provisions and other matters.

Tangible fixed assets

Tangible fixed assets are measured using the revaluation method due to the nature of the assets held being largely land and buildings, with a non-material value for plant and machinery. A regular annual review of the likelihood of asset impairment is undertaken. The basis of the review is to examine the assets in use to establish their continued fair value.

Accounting for capital grants and fixed asset funds.

Gifts of tangible fixed assets or grants of a capital nature, given for the purposes of acquiring specific assets to be fully utilised in the furtherance of the objects of the charity, are credited to fixed asset funds after the donated asset has been received or sums have been properly expended on the restricted purpose.

Where the terms of the gift require the charity to hold the asset on an ongoing basis for a specific purpose, then the fixed asset fund so created is categorised as a restricted fixed asset fund, and the relevant restrictions are noted in the fixed asset note 5. Where the terms of the gift are met once the asset is acquired, so allowing the charity to use the asset on an unrestricted basis, including the right to receive the proceeds of any future sale of the asset on an unrestricted basis, then the fixed asset fund so created is categorised as a designated fixed asset fund.

When assets are acquired for the furtherance of the charity's objects, utilising the charity's own unrestricted funds, a transfer is made from unrestricted funds to a designated fixed asset fund. Whether acquired with unrestricted or restricted funds, the asset acquired is initially shown in the balance sheet at the full cost of acquisition or subsequent revaluation.

As the related assets are depreciated, in accordance with the depreciation policy, in order to reflect the diminution in the asset, a transfer is made from the relevant fixed asset funds to either unrestricted or restricted funds, as appropriate to the terms of the original gift, if any.

The effect of this policy is that the aggregate of all fixed asset funds shall equate to the net book value of fixed assets. In the first year that this policy was adopted, a transfer to fixed asset funds was made equivalent to the net book value of the assets.

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DocuSign Envelope ID: B7406953-71DE-4CE1-9671-42FBCFB07DB8

Christ Church Ewell Registered Company Number: 06778172

Notes to the Accounts for the year ended 31 December 2020 (continued)

1 Accounting policies (continued)

Debtors are measured at their recoverable amounts at the balance sheet date.

Creditors and provisions

Creditors are recognised and measured in accordance with the requirements of the FRSSE SORP 2015.

Cash and bank balances

Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements.

2 Liability to taxation

As a registered charity, the organisation is exempt from income and corporation tax to the extent that its income and gains are applied towards the charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.

3 Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remains any assets, after the satisfaction of all debts and liabilities the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

17

DocuSign Envelope ID: B7406953-71DE-4CE1-9671-42FBCFB07DB8

Christ Church Ewell Registered Company Number: 06778172

Notes to the Accounts for the year ended 31 December 2020 (continued)

Net surplus before tax in the financial year
The net surplus before tax in the financial year is
Depreciation of owned fixed assets
Tangible fixed assets
Cost
At 31 December 2020
Depreciation
At 1 January 2020
Charge for the year
At 31 December 2020
Net book value
At 31 December 2020
At 31 December 2019
Debtors
Prepayments and accrued income
Creditors: amounts falling due within one year
Accruals
7
4
5
6		 2020
£
stated after charging:
-
Land &
Buildings
Plant &
Machinery
£
£
606,065
46,401
606,065
46,401
72,725
18,704
-
-
72,725
18,704
533,340
27,697
533,340
27,697
2020
£
-
-
2020
£
-		 2019
£
-
Total
£
652,466
652,466
91,429
-
91,429
561,037
561,037
2019
£
-
-
2019
£
-

18

DocuSign Envelope ID: B7406953-71DE-4CE1-9671-42FBCFB07DB8

Christ Church Ewell Registered Company Number: 06778172

Notes to the Accounts for the year ended 31 December 2020 (continued)

Income and Expenditure account summary
At 1 January 2020
Surplus after tax for the year
At 31 December 2020
8		 2020
£
742,925
5,879
748,804		 2019
£
737,261
5,664
742,925

9 No related party transactions

There were no transactions with related parties in the year.

10 Tangible fixed assets

At 31 December 2020
Tangible Fixed Assets
Investments at valuation
Current Assets
Current Liabilities
At 1 January 2020
Tangible Fixed Assets
Investments at valuation
Current Assets
Current Liabilities		 Unrestricted
funds
£
-
-
185,713
-
185,713
Unrestricted
funds
£
-
-
179,834
-
179,834		 Designated
funds
£
561,037
-
2,054
-
563,091
Designated
funds
£
561,037
-
2,054
-
563,091		 Restricted
funds
£
-
-
-
-
-
Restricted
funds
£
-
-
-
-
-		 Total Funds
£
561,037
-
187,767
-
748,804
Total Funds
£
561,037
-
181,888
-
742,925

19

DocuSign Envelope ID: B7406953-71DE-4CE1-9671-42FBCFB07DB8

Christ Church Ewell Registered Company Number: 06778172

Notes to the Accounts for the year ended 31 December 2020 (continued)

Funds
brought
forward
£
Unrestricted and designated funds:
Unrestricted revenue funds
179,834
Designated revenue funds
2,054
Designated fixed asset funds
561,037
742,925
11		 Movement in
funds (Note
12)
£
5,879
-
-
5,879		 Transfer
between
funds
£
-
-
-
-		 Funds
carried
forward
£
185,713
2,054
561,037
748,804

12 Analysis of movement in funds over the year

Income
£
Unrrestricted and designated funds:
Unrestricted revenue funds
65,861
65,861		 Expenditure
£
59,982
-
59,982
-		 Other Gains
& Losses
£
-
-		 Movement
in Funds
£
5,879
5,879

13 Purposes of held funds

Unrestricted revenue funds : These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and, subject to charity legislation, are free from all restrictions on their use.

Designated revenue funds: The designated revenue fund repesents funds placed on one side to fund a Toddler Group.

Designated fixed asset funds : The purpose of these funds is desribed under the accounting policy 'Accounting for capital grants and fixed asset funds'.

14 Ultimate controlling party

The charity is under the control of its legal members.

20

DocuSign Envelope ID: B7406953-71DE-4CE1-9671-42FBCFB07DB8

Christ Church Ewell Registered Company Number: 06778172

Detailed analysis of income and expenditure for the year ended 31 December 2020 as required by the SORP 2016

This analysis is classified by conventional nominal descriptions and not by activity

15 Donations and Legacies

Current year
Unrestricted
Funds
Current year
Restricted
Funds
2020
2020
£
£
Donations and gifts from individuals
Donations under Gift Aid
49,232
-
Small donations
500
-
Donations not under Gift Aid
2,650
-
Total
52,381
-
Legacies Receivable
-
-
Total
-
-
Total
A1
52,381
-
Income from charitable activities - Trading Activities
Current year
Unrestricted
Funds
Current year
Restricted
Funds
2020
2020
£
£
Primary purpose and anciliary trading
Primary purpose trading
1,336
-
Letting of property for charitable
360
-
Other Charitable Activities
11,195
-
Total
12,891
-		 Current year
Total Funds
2020
£
49,232
500
2,650
52,381
-
-
52,381
Current year
Total Funds
2020
£
1,336
360
11,195
12,891		 Prior year
Total Funds
2019
£
38,736
2,400
2,245
43,381
-
-
43,381
Prior year
Total Funds
2019
£
2,685
1,561
4,246

16 Income from charitable activities - Trading Activities

21

DocuSign Envelope ID: B7406953-71DE-4CE1-9671-42FBCFB07DB8

Christ Church Ewell Registered Company Number: 06778172

Detailed analysis of income and expenditure for the year ended 31 December 2020 as required by the SORP 2016 (continued)

17 Total Income from charitable activities

Total
Total
A2
Investment Income
Bank Interest Receivable
Total
A4		 Current year
Unrestricted
Funds
2020
£
12,891
12,891
Current year
Unrestricted
Funds
2020
£
589
589		 Current year
Restricted
Funds
2020
£
-
-
Current year
Restricted
Funds
2020
£
-
-		 Current year
Total Funds
2020
£
12,891
12,891
Current year
Total Funds
2020
£
589
589		 Prior year
Total Funds
2019
£
4,246
4,246
Prior year
Total Funds
2019
£
645
645

18 Investment Income

19 Expenditure on Charitable activities - direct spending

Costs of goods and services
Total
B2a		 Current year
Unrestricted
Funds
2020
£
9,802
9,802		 Current year
Restricted
Funds
2020
£
-
-		 Current year
Total Funds
2020
£
9,802
9,802		 Prior year
Total Funds
2019
£
9,270
9,270

22

DocuSign Envelope ID: B7406953-71DE-4CE1-9671-42FBCFB07DB8

Christ Church Ewell Registered Company Number: 06778172

Detailed analysis of income and expenditure for the year ended 31 December 2020 as required by the SORP 2016 (continued)

20 Expenditure on Charitable activities - direct costs - Charitable trading

Current year
Unrestricted
Funds
Current year
Restricted
Funds
Current year
Total Funds
2020
2020
2020
£
£
£
Costs of goods
8,307
-
8,307
Total direct spending
B2b
8,307
-
8,307
Support costs for charitable activities
Current year
Unrestricted
Funds
Current year
Restricted
Funds
Current year
Total Funds
2020
2020
2020
£
£
£
Premises & Staff Expenses
Rates and water charges
264
-
264
Light, heat and power
4,829
-
4,829
Cleaning and waste management
316
-
316
Premises repairs and renewals
2,255
-
2,255
Staffing
33,042
-
33,042
Property insurance
1,167
-
1,167
Administrative overheads
Stationery and printing
-
-
-
Professional fees paid to advisors other than the auditor or examiner
21		 Current year
Unrestricted
Funds
Current year
Restricted
Funds
Current year
Total Funds
2020
2020
2020
£
£
£
Costs of goods
8,307
-
8,307
Total direct spending
B2b
8,307
-
8,307
Support costs for charitable activities
Current year
Unrestricted
Funds
Current year
Restricted
Funds
Current year
Total Funds
2020
2020
2020
£
£
£
Premises & Staff Expenses
Rates and water charges
264
-
264
Light, heat and power
4,829
-
4,829
Cleaning and waste management
316
-
316
Premises repairs and renewals
2,255
-
2,255
Staffing
33,042
-
33,042
Property insurance
1,167
-
1,167
Administrative overheads
Stationery and printing
-
-
-
Professional fees paid to advisors other than the auditor or examiner
21		 Current year
Unrestricted
Funds
Current year
Restricted
Funds
Current year
Total Funds
2020
2020
2020
£
£
£
Costs of goods
8,307
-
8,307
Total direct spending
B2b
8,307
-
8,307
Support costs for charitable activities
Current year
Unrestricted
Funds
Current year
Restricted
Funds
Current year
Total Funds
2020
2020
2020
£
£
£
Premises & Staff Expenses
Rates and water charges
264
-
264
Light, heat and power
4,829
-
4,829
Cleaning and waste management
316
-
316
Premises repairs and renewals
2,255
-
2,255
Staffing
33,042
-
33,042
Property insurance
1,167
-
1,167
Administrative overheads
Stationery and printing
-
-
-
Professional fees paid to advisors other than the auditor or examiner
21		 Current year
Unrestricted
Funds
Current year
Restricted
Funds
Current year
Total Funds
2020
2020
2020
£
£
£
Costs of goods
8,307
-
8,307
Total direct spending
B2b
8,307
-
8,307
Support costs for charitable activities
Current year
Unrestricted
Funds
Current year
Restricted
Funds
Current year
Total Funds
2020
2020
2020
£
£
£
Premises & Staff Expenses
Rates and water charges
264
-
264
Light, heat and power
4,829
-
4,829
Cleaning and waste management
316
-
316
Premises repairs and renewals
2,255
-
2,255
Staffing
33,042
-
33,042
Property insurance
1,167
-
1,167
Administrative overheads
Stationery and printing
-
-
-
Professional fees paid to advisors other than the auditor or examiner
21		 Prior year
Total Funds
2019
£
9,265
9,265
Prior year
Total Funds
2019
£
325
2,184
1,404
3,092
15,935
1,132
-
-
-
Legal fees
-
-
Other legal or professional
-
-
Accountancy fees other		 -
-
-		 -
-
-
Financial costs
Bank charges
-
-
Depreciation & Amortisation in to
-
-		 -
-
-
-
Total support costs
B2d		 41,872 - 41,872 24,072

23

DocuSign Envelope ID: B7406953-71DE-4CE1-9671-42FBCFB07DB8

Christ Church Ewell Registered Company Number: 06778172

Detailed analysis of income and expenditure for the year ended 31 December 2020 as required by the SORP 2016 (continued)

22 Other Expenditure - Governance costs

Independent Examiner's fees
Trustee's expenses		 Current year
Unrestricted
Funds
2020		 Current year
Restricted
Funds
2020		 Current year
Total Funds
2020		 Prior year
Total Funds
2019
£ £ £ £
-
-		 -
-		 -
-
-
-
Total Governance costs
B2e		 - - - -

23 Total Charitable expenditure

Total direct spending
B2a
Total trading costs
B2b
Total support costs
B2d
Total Governance costs
B2e		 Current year
Unrestricted
Funds
2020		 Current year
Restricted
Funds
2020		 Current year
Total Funds
2020		 Prior year
Total Funds
2019
£ £ £ £
9,802
8,307
41,872
-		 -
-
-
-		 9,802
8,307
41,872
-
9,270
9,265
24,072
-
Total direct spending
B2		 59,982 - 59,982 42,607

24