Page I Rayleigh United Reformed Church Charity (Alternative name- Chrlst Church United Refornied Churth Charity) Charity Registration Number: 113223Z The United Reformed Church Report of the Trustees Forthe year ended 31 December 2021. Mlsslon Statement Christ Church aims to promote and nourish faith in God. to tell of God's love, and by working together, to share God's love with the community and widerworld. Thi5 report includes information required by the Charities IAccounts and Reports) Regulations 2008 and the Statement of Recommended Practice for Accounting by Charities 2005 as applicable to charities entitled to prepare accounts on the receipts and payments basis. Le8al and Administratlve Inforniation Christ Church United Reformed Church, Rayleigh is a local church of the United Reformed Church in Great 8rttain and is a member church of Eastern Synod of the United Reformed Church. The church premises are situated in Crown Hill, Rayleigh S56 7H Christ Church United Reformed Church Rayleigh is a community of people who 8ather together re8ularly to worship God in a non-conformist tradition that traces its roots to the Reformation. Christ Church was established as a Congregational Church in 1910 and joined the United Reformed Church at Its formation in 1972. The church premise5 are vested in Ea5tem Province Trust a5 trustees and held forthe benefit of Christ Church Unlted Reformed Church, Raylei8h in accordance with the trusts applicable to Unlted Reformed Church properties. Christ Church United Reformed Church. Rayleigh was registered as a charity on 21 October 2009 (Re8. No. 11322321 to comply with changed legal requirements. The charity trustees are the members of the Elders Committee, durln8 2021 they were: Joyce Berry Ito 22 April 2021) Keith 8erry Barbara Burrell (to 22 April 20211 Jenny Collins lfrom 22 April 2021) Tom Collins {from 22 April 2021) Robert Oart (to 22 April 2021} Sue Deane {to 22 April 2021) Jean Hall Thora Ker (from 22 April 2021) lan Miller John Palmer (from 21 July 2021) Naomi Young-Rodas Bankers: Barclays Bank, 635 High Street, Rayleigh, SS6 7EL Strurture and Governance The 3Ctivities of Christ Church United Reformed Church. Rayleigh are overseen by the Elders, Meeting of the Church in accordance with the provisions of The Structure of the
Page 2 United Reformed Church determlned by General A55embly of the United Refomied Church and supplemented by the rules of Christ Church United Reformed Church. Rayleigh. The Elders. Meeting is responsible for the spiritual well-being and financial adminlstration of the Church, and the care and maintenance of Church premises and the manse. The Church Meeting lof all church members wishing to attend) gives guidance on the life and work of the Church, appoints Church Officers, all major inttiatives and significant Items of church expenditure are also brought to Churth Meeting for approval. The members of the Elders. Meeting arethe minister in pastoral char8e and up to ten members of Christ Church Unrfced Reformed Church, Rayleigh nominated and elected by the members of the Church. Elders having served for 3 years retire by rotation and are eligible for re-election for a further period of 3 years. Following a period of 6 consecutive years as servin8 Elder, a period of one year must elapse before the person is eli8ible for re-elettion as a serving Elder. There is no limit on the number of periods of service. The member5 of the Elders. Meeting are the trustees of the registered charity during their period of Service as Elders. Objectlves and Activltles As a local congregatlon of the United Refomied Church, Christ Church, Rayleigh seeks to advance the Christian faith through its activtties and the facilities offered to the community by its buildlng and described more specifically in Its mlssion statement The Elders, Meeting is aware of the Charity Commission's guidance on public benefit in Yhe Advancement of Religion for the Public Benef and has re8ard to it in the administration of thechurch. The Elders, Meeting believes that the Church provides benefrt to the public by: Providin8 resources and facilities for public worship, pastoral care and spiritual moral and intellectual development. both for the congre8ation and for anyone else who wishes to benefrt from what the Church offers. Mana8ing the premises for community Use; Promoting Christian values and services by members of the congregation to the community, forthe benefrt of Indlviduals and soclety as a whole. Revlew of Actlvftles and Athievements Our normal pattern of services and activities were disrupted during 2021 because of the Covid-19 pandemic which resulted in the church congregation being unable to meet physically for a number of weeks at the beginnin8 of the year. Services have been live- streamed and available on Facebook for people to watch from home and this has continued fter the pandemic restrictions were eased and it was possible to gatherto worship at the church. We have continued wlth the weekly News and Chat which is distributed to everyone in the congregation. Our Children and Family worker has also prepared actlvlties each week for the younger members of the congregation and Messy Church has been able to happen on-line with the bags containing items for the attivities bein8 available for people to collert or delivered to them when it was not adwsable to meet physically. We aim to offer Sunday services over the course of the year that our community finds both beneficial and splritually fulfilling.
Page 3 Pastoral Care and Churth Ufe All member5 and adherents are included in Pastoral Groups and although visiting has been restrlcted during the year because of the pandemic. members of the congregation are contacted regularly by telephone. The church employs a Children and Family Worker who liaises with the families of children connected with the church and until October was the co- ordinator for the XL mentoring scheme. The work of the XL Mentoring programme has now been handed over to the Megacentre in Rayleigh. A number of organisations are affiliated to the church. the membership of these or8anisations is not limited to people who attend Christ Church. Rayleigh. They include the Concord Ladies Club and the Badminton Club. The funds forthese organisation are in separate accounts, they have their own committee structure and treasurer. but their total receipts and payments and the balance held at the year end are included in this report. Separate accounts are also held for the printing and distribution of the monthly church magazine and for the Music Group, again their receipts and payments and year end balances are included in this report. It was decided that as the magazine would be produced in-house rather than by external printers, as many of the copies are now sent elertronically that, coupled with increasing bank charges for maintaining a separate account the receipts and payments forthe magazine would be dealt with through the church'5 main account. Durlngthe course of 2021 an Art Club was started meetlngonce a month which 15 open to people of all ages and a Faith Adventurers Club meeting once a month for children aged 4- 10. The Needles and Natter group resumed meeting once the pandemic restrictions were eased. A8ain all of these groups are open to people whetherthey attend church or not. A building survey of the church premises was done whith identified some repairs that need to be done on the building and this prompted the trustees to considerwhether buildin8 work should not just focus on repairin8 the fabric of the 114 year old building but to make alterations and improvementsto make the building more suited to the work of the 21st century and to improve insulation and energy conservation. We have been working with an architect, specializing in re-modelling church buildings. on a feasibility study and drawin8 together ideas of change5 that might be made. Fundraising for the building project has started, as well as identifylng some charitable trusts that mi8ht be approached for funding. Charitable Works Fundraising for other chartties continues on a regular basss wtth different charitles beln8 supported each month durin8 the year (see Note 41. In addition, the churth has a partner church in Zimbabwe. this partnershlp was established in 2010 and financial assistance has been 8iven to the church in Budiriro for bullding work, a bore hole and solar pump as well as financial support for their ministerfs stipend. Financial Revlew The accounts forthe year are set out on pages 6 to 12. Thetrustees have taken the opportunbty to prepare these financial statements in accordance with the Charities Act 2011 Section 144, using the Receipts and Payments basis available to small charities and the United Reformed Church guidance. For the church the main source of receipts are the Offertories. including the gtving by some members by monthly standin8 order, hall hire and the income eamed by the solar panels
Page 4 installed on the roof of the church. The General fund. after making some transfer5 to the designated accounts, indicates expenditure in excess of receipts of £2,42912020- £12,202). The designated funds are detailed In Note 2 of the statements and provide reserves to meet various categories of non-routine expenditure. The church was fortunate to receive a legacy of £5,OCKJ in 2021 and this was added to the Bequest Fund. The church is reglstered with easyfundraising and Amazon Smile, a donation is received when members sign up and spend money with certain retailers on-line, to date a total of £273 has been raised for church funds. After taking into account the increase in the value of the investments held by the church at the year end. of approximately £7.5(K). the total overall funds of the church charity were approximately £7(xi higher at the end of 2021 compared with December 2020. The Restricted Funds comprise mainly of money given for other charities and the ndS of the Other Organisations. Reserves - the trustees consider that a minimum of £IO,(MJO should be held as a reSee in the General Fund to meet routine expenditure, and although the balance of the General Fund is lower than that at present it does not give too much cause for concern as fijnds are held in designated funds which could be made available should the need arise. Investment Pollcy- a5 50me of the funds were not needed for current expenditure thev were placed in investment funds Wtth CCLA Management to provide a better return than was available on Deposit Accounts. The income from the investments held in Designated Funds is included within the general receipts. Although some of these investments may need to be sold to fund the building project. Risk Management- the trustees have identified what they believe to be the major rlsks which the church faces and are satisfied that these have been adequately mitigated where necessary and review the risk assessment annually. Safeguardlng Po15cy- the charitvs Safeguardin8 Policy is based on the one approved by the United Reformed Church and is reviewed regularly, the last such review was carried out in September 2021 and the trustees and other key members of the charity have attended on- Ilne refresher safeguardlng training. Public Beneflt-the trustees are aware of the Charity Commission guidance on publlc benefit Including the specific guidance on charitles for the advancement of religlon. Everyone is welcome to attend our regular service5 and other activities. Volunteers- as would be expected within a church structure many of the activities are carried out by volunteers. The stipendiary minister is paid from the central Unlted Reformed Church's Ministry and Mission Fund to which the church contributes. The work of the church is, therefore, substantially dependent upon the voluntary members and it is not considered appropriate to consider the value of th5S time. As mentioned earlier the total receipts and payments figures for the affiliated organisations are included in the charivs receipts and payments accounts. The year end balance5 are included in the Statement of Assets and LiabilTties. Approved by the Elders and slgned on their behalf by: Church Secretary: Date: t1 J 2022
Page 5 Independent Examinerfs Report to the Members of Christ Church United Reformed Church Charity I report on the financial statements of the Charity for the year ended 31 December 2021 as set out on pages 6 to 11. Thls report is made solely to the thariws trustees. as a body, in accordante with settion 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charitvs trustees those matters l am required to state to them in this report and for no other purpose. To the fullest extent permitted by law. I do not accept or assume responsibility to anyone otherthan the charity and charitrfs trustees as a body. for my work. for this report. or for the opinions I have fomied. Respertlve respon5ibilltles of tee5 and examlner The chariVs trustees are responsible forthe preparation of financial statement& The chariVs trustee5 conslder that an audlt is not requlred for this year under Section 14412) of the Charities Art 20111.the 2011 AcY} and that an independent examination is rwded. It is my responsibility to:
Examine the financial ststements under section 145 of the 2011 Act," To follow the procedures laid down in the Genernl Directk)ns glven by the Charlty Commlsslon under section 14515llbl of the 2011 Act; and To state whether particular matters have come to my attention. Basls of Independent examlnerf report My examination was carried out in accordance wrth the Generdl Directions gfven by the Charity Commlsslon. An examination includes a review of the accountin8 records kept by the charlty and a comparison of the financial ststements presented with those record5. It also indudes consideration of any unusual items or dlsclosures in the financial statements and seekin8 explanations from you as trustees conceming any such matter5. The prOdureS undertaken do not provlde all the evtdence that would be required in an audi( and consequently no oplnlon is 8fven as to whether the financial ststements present a 'true and fairf view and the port is limlted to those matters set out in the statement below. Independent examlners, statement In connection with my exarnination. no matter has come to my attentlon: al WhKh gives me reasonable cause to belleve that In any material respect the requirements: To keep accounting records In accordance with section 130 of the 2011 Art,. and To PPare financial ststements which accord with the accountin8 records and comply wlth the accounting requirements of the 2011 A¢. Have not been met: or bl To which. in my oplnion. attention should be drawn In order to enable proper understandin8 of the flnancial statements to be reached. Independent Examiner Signature Name: Mr5 L Haworth Date: 11
CHRIST CHURCH. RAYLEIGH U141TED REFORMED CHUR¢H PwJe 6 FINANCLAL STATEMENTS YEAR ENOEO 31 DECEMBER 2021 RECEIPTS AND PAYhlENTS AccouKr 2020 T£ F7&¥£ FwwJ>£ Tdal £ REpTs Off8rings Donations Messy Church Muslard Seed Toddkns YolK3ay Club Failh AdIMre Art Club Lega¢ie8 COmmunn Fund mon for i¥Jtshl8 causes Budiriro ProieGt 8udifiro Church Funt1rawng Prop8rty- ¢hur¢hlh#l Inv8stmem inr1nter88t Rafijnds Synfxt Grant for C &FW Synod Grant for UpgradiTrJ W Building FurJ F88d In T8rrfr 48.166 3.867 48.166 . 3.867 227 3.235 7S 21 24 21 24 313-. 313 293 1,179 2,391 1,179 2,391 2,756 2.877 10 1,180 2.292 3.$72 1.180. 3.572 4.327 4.327 4.719 3.451 ". Totsl rnc•lpts 62,044 9.614 76.658 81.1 PAYMENTS Ministry & Mr88iM Fur¥J Worshlp Costs C¢)rnmunion FUTr Li Support of outside cau808 .3udirfro Prelect 8udiriro Church ChrtdTOn ar Youlh Acbmtss Church running ¢osts Admintrglon Cosls Minist•¢8 bgen Manse Co$t8 Maintenancè Childr•n and F•mlty Wa .' UpgrJ• to W Bulldlng Prqe¢t Sundri•s 37.536 37.536 1,277 623 4.387 1.662 1.453 522 10.094 3.336 2,727 3,782 8.085 10,609 470 1.7T4 2.244 1.557 12 13 14 15 16 17 4,310 2.651 4.310. 2.651 4,266 1,059 10.530 5.610 1111 2.292 2,382 897 Totsl p•yrnents TranBf•rn b•l*wn fvnd• 62.714 12.752 75,526 ,887 Tron¥ from Churth Oryanfj•allon• 301 3,740 4.041 NET REC&PTS I IPAYMENTSI .1429 602 5,173 26 Cash a short l•nn de1 INV InVlment Fund# blf l Jan Unr•all•ed y•in on inveslrnents 7,919 2.776 73.892 11.9)1 73.892 5.327 85.919 Church frJnd• crt 31 De¢¢mbgr 5,490 91.148 85.790
CHRIST CHURCH. RAYLEIGH UNrrED REFORMED CHURCH Pa98 7 FINANCIAL STATEMEPfftS YEAR ENDEO 31 DECEIIBER 2021 RecEIPTS AND PAYMENTS AGCOUNT l¢onfd STATEME14T OF ASSETS AND LIABILMES s Year La Year 2020 Totsl £ FLThY5E Totsl £ Churtth Oryanisatio Recéipts PayThentsiff8n5fets Oui 8arKe5 1 Jan &l•n¢ ¢1131 D•c 13,885 4.5 4.136 13.425 18 16.925 13.425 16.925 13.425 Totsl Consolidat•d Fund• R•cèipWGain on Inve$lment8 PayThents Yr8nshrs furvJB Balanc• blf Bal•n¢• elf 12.480 18.304 29.677. 93.129 2.451 99.288 62.774 7.917 5,490 14.&31 3.258 99,216 99,896 95.412 99,216 91,148 chh Ca6h Bank cuTrnt account Dgposlt oco)unts Inveslm?nts 19 9.778 81,372 612 10.368 ', 81.372 7.997 73.892 Church SA90 91.148 98,446 85.793 oth•rOryaftluOn1 Cash Bank cunvnt aeeount 18 13.382 Chur¢h OrynL•tlon• 13.42S Totsl Mon•tsry Aty C88h Bank O¢po8it Accounts Inv89trnents 62 17.267 7.997 73.89) 8,076 10.388 81.372 9.776 81.372 612 Ttrtsl ¢on$olld¥tsd 6A90 91,148 99.896 99,216 AMgt• for church purptr• Buitdings undor statulory trusts R8lund from Bridg%Yakr Drive 21 Church buikjiws 10 . Sharnd Man* ¢fysts aTrJ Mini5terfs •Jp•fises LIabIl¥ 201 201 10 APPROVED by the Trust•tt on 8nd $vJAed on thw'r behEff (r)
CHRIST CHURCH. RAYLEIGH UNITED REFORMED CHURCH Page 8 FINANCIAL STATEMENTS YEAR ENDED 31 DECEPABER 2021 NOTES 1 ACCOUNTING POLICIES The financial staternents have been prepared in accordan wrth the charrb.es Act 2011 Section 14515}Ib), using the Receipts and Payments basis available to small chartiies. and the United RefOnTr Church guidance. FUND ACCOUNTING Unrestrlcted Funds may be used by the chur¢h for any of its ordinary purF#)ses. Deslgnated Fund8 represent unrestricted fijnds set aside by the church for SF desh3nat&J purposes, they ¢an be transferred back into general fijnds at the church's decisK)n. Restricted Funds represent Income which may be expended onty on those restri otyects provKle(I in the temis of a trust or bequest, or donations or grants receNed or invited for a specific purpose. These funds can onty be spent on the Spea purpose for *thich they Wre given. Any balance remaining unspent must be carried forvrar(l as a Wance on that fijnd for fuiure expenditure on that spectfic purpose or retumed, it cannot be absortEd into general funds. BaLr , RIpts/ Transfer in Paymentsl Transfers OLrt Adjustment investrnenl value Balance cjhvd 2 DESIGNATED FUNDS Fund name and purpos• Church Maintenance Bequests Youthlchildren WO Re88rve Fund Youth Support 23.247.83 45,946.66 5.671.75 1,701.27 2,CN)O.00 5.0(N).00 2,520.69 4,.51 27.868.52 55.907.17 5,871.75 1.701.27 Tota18 of 008lgn•t•d Fund$ 76,667.51 U7,000.00'. 7,481.20 | 91,148.71 3 RESTRICTED FUNDS Fund namo and purpose Communion Building Project Fund 1,195.08 312.51 3.571.85 93.94 3.379.50 0.00 0.00 1,413.65 192.35 Total R88trlclod Funds 1.195.08 3.884.36 3,473.44 0.00 1,606.00 4 RESTRICTED FUNDS FOR OUTSIDE CAUSES Commitment for Life Lent Silver Collection- Water AMI Bar N Bus Christlan Aid Haiti Appeal HARP Rayleigh RefLtgee Group Little Havens Hospice Romanian Cresb'n Trust Tools With A Mission Home-start Hopeworx Harmonie Con¢ert Macmillan ACTS 435 East Sussex for the bLind Balance bff Receipts From General Payments 8alan¢e df 331.00 312.99 30.00 50.00 70.00 0.00 20.00 61.40 306.00 312.99 30.00 50.00 70.00 250. 250.00 61.40 25.00 10.00 240.00 230.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 26.25 0.00 0.00 150.00 0.00 0.00 0.00 414.72 120.00 55.00 150.00 15.00 230.00 105.00 388.47 120.00 55.00 0.00 15.00 230.00 105.00 Total for Outside Causes 10.00 1,965.11 470.00 2.243.86 201.25
CHRIST CHURCH, RAYLEIGH UNITED REFORMED CHURCH Page 9 FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2021 NOTES - continued Balanix Ripts Payments from Payments in year £ Genreral Funds in year £ Balance cjhvd Budiriro Project Budiriro Church 293 1,557 1,849 This Year 2021 Total £ Last Year r)eSh3naJ Funts £ 2020 Total £ Fund5 £ Furth £ 6 OFFERINGS Envelopes standing Orders L¢)ose Glft Tax Refijnd 12,175 26.938 313 8.741 12.175 26.938 313 8.741 16.174 25,451 555 8,703 Total Offertorles 48.166 48,166 50.883 7 FUNDRAISING Quiz Sheets Sale of Ptry Books Easyfundraising Amazon S¢rabble Meals Hannonie Concert Chri$tma$ Greetings Chnstmas Card"postage" other 20 108 58 104 18 120 347 498 248 103 21 104 18 120 347 498 248 103 21 211 127 39 Total Fundralslng 569 PROPERTY INCOME Hall Lettings 1,179 1,179 2,755 Total property income 1,179 1,179 2,755 9 TRANSFERS FROM OTHER CHURCH ORGANISATIONS Concord Club XL Mentoring Grant Christ Church News 50 50 3,740 251 500 1.798 3,740,. 251 Total transfern 301 3,740 4,041 2,298 10 REFUNDS Bridgewater Drive Refunds Refund due but not received before year end of £1.799 1,989
CHRIST CHURCH, RAYLEIGH UNITED REFORMED CHURCH Page 10 FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2021 NOTES- continued This Yeat 2021 Totsl £ Last Year Unre51rided 2020 Toial £ Funds £ FuTrJ5 £ Fut*ts £ 11 WORSHIP COSTS Preaching Fees Worship Costs RSCM & Organists, Fees Pianolorgan Tuning Sound System Flowers CCLI LInce MISlIaneOUS 197 107 970 110 236 110 236 11111 387 652 242 652 242 637 Total worshlp costs 1.277 2.302 12 CHILDREN AND YOUTH ACTIVITIES Messy Church Mustard Seeds Toddlers Group Holiday Club Sunday Club Christmas B(xJ%s 134 183 11 39 218 16 80 70 138 183 11 39 Total Chlldrgn and Youth Actlvltles 368 522 13 CHURCH RUNNING COSTS Electricity Gas Insurgn Water rates Cleaning Tealcoffee 'IchenO11et costs Miscellaneous 347 347 1,457 2,021 2,194 65 3,692 190 2,264 67 638 61 140 67 61 140 476 Total church running costs 4,310 4,310 10,095 14 ADMINISTRATION COSTS Stab'onerylPostage Offertory Envelores Photocopier Website Broadband Name Badges 48 102 1,778 252 48 102 1.778 252 27 102 2,508 287 383 30 88 88 Totsl Admlnl8tratlon Costs 2.651 2.651 3.337
CHRIST CHURCH. RAYLEIGH UNITED REFORMED CHURCH Page11 FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2021 NOTES - Gontinued 15 MINISTER'S EXPENSES Fixed Car Abwan Telephone Travel costs Spring School Book Allowance 1,366 270 363 275 565 20 120 339 275 565 20 120 339 543 Total Mini6terfs Expenses 2,684 2.728 16 MANSE COSTS Council Tax Water rates Insurance Telephone Maintenance 2.252 415 492 2,252 415 492 2,394 271 286 348 483 801 Total Manso Costs 4,266 4,266 3,782 17 BUILDING MAINTENANCE Maintenance- Building8 Car Park Re-surfacing Boiler Service Fire Extinguishers etc Past Control 363 363 927 6,180 475 234 269 198 228 271 198 228 271 Total Bulldlng Malntenancè 1,059 1,059 8,085 18 CHURCH ORGANISATIONS Paymentsl Transfers 751.33.... Balance bff 483.33 508.19 70.96 286.63 11.501.60 574.16 Receipts 268.00 1,785.85 418.00 8alance cjf 0.00 691.25 242.76 286.63 0.00 229.93 Church Magazine Concord Ladies Club Badminton Club Mu$1¢ Group XL Mentoring Fairtrade 246.20 1.160.00 1.319.03 12.e81.60K, Total of Church Ory•nlMIIo 13fv24.87 4,950.88 16,925.18- 1,450.57 Price at 31 Dec 2021 Value al 310ec 2021 Price at 1 Jan 2021 Value at 1 Jan 2021 19 INVESTMENT8 No of Units Church CCLA Fixed Interest FurKI CCLA Ethical Investment Fund Units purchased Holding at Year End CCLA Global Equity Fund CCLA Propety Fund 10.728.33 5,4S5.00 7,596.92 13.051.92 9,233.( 19,182.81 141.79 275.28 15,211.70 15.016.52 132.53 1. 14,218.26 312.47 312.47 285.61 0.00 40,783.33 26.370.54 0.00 246.58 108.93 22,766.88 20,895.83 Total Investrnents 73.890.94 81,372.13
CHRIST CHURCH. RAYLEIGH UNITED REFORMED CHURCH Page 12 FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2021 NOTES - continued 20 MONETARY ASSETS The church morties are not held in segregated ac£ounts, but for the sake of this financial statement the totsl of each account is allccated approPrty over the vaTiOUS funds. The Church Organisations have their own separate bank aunIs. All the investments and deposit fvnds a held in the Church's name but allocated accordingly to the various funds. 21 ASSETS USED FOR CHURCH PURPOSES The church building is vested in The United Reformed Chur¢h {Eastem Provin) Trust as tnjstees and is not a church asset. The premises are held for the benefft of Chnst Church. Rafftigh Untted Refom)ed Church in accordan with thè statutory trusts applicable to URC properties under the URC Acts. For insurance purposes the church buildings are insured by the ¢hurth for £ 3,620,835