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2020-12-31-accounts

Diss Christian Community Church working as: We Are Hope Church

Report and Accounts Year ended 31 December 2020

1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk

DISS CHRISTIAN COMMUNITY CHURCH (working name We Are Hope Church)

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2020

Trustees G Blake (Chairperson - resigned as Chair March 2021) S Card Austin Martin (resigned Jan 2020) Martin Roden Steve Connellan Nicola Knight (appointed Nov 2020 - became Chair March 2021) Church Leader G Blake Company Registration Number 07027443 Charity Registration Number 1132992 Principal Address Vinces Road and Registered Office Diss Norfolk IP22 4HQ Independent Examiner Jacob Farley ACA Stewardship 1 Lamb’s Passage LONDON EC1Y 8AB Bankers CAF Bank Ltd

Trustees

Contents Page
Company Information 1
Trustees' Report 2 - 8
Independent Examiner's Report 9
Statement of Financial Activities 10
Balance Sheet 11
Notes to the Accounts 12 - 21

Page 1

DISS CHRISTIAN COMMUNITY CHURCH (working name We Are Hope Church)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2020

The Trustees have pleasure in submitting the Report and Accounts of the Charity for the year ended 31 December 2020.

Objects of the charity

The Trust seeks to demonstrate the Christian faith in action by:

Government

The policy and operating decisions of the charity rest with the Trustees who meet regularly to monitor the activities and finances of the Charity.

Review of Operations

The Church is not a building, but a gathering of ordinary people of different ages and backgrounds, whose lives have been or are being changed by Jesus Christ, the Son of God. The New Testament reveals the Church as a community of people, properly taught and cared for, who by loving and serving Jesus Christ, were also committed to love and care for each other and to bring a blessing to the area in which they lived. The Diss Christian Community Church, its Trustees, Leadership and members are committed to the restoration of those New Testament principles.

During the period of this Report there has been a demonstration of the Christian faith in action by serving the communities in which it operates in the following ways:

Church

In 2018 we rebranded and relaunched a new name for the church. Whilst our registered name is still Diss Christian Community Church we now have a working name of We Are Hope Church (Hope Church). Weekly meetings are held for Christian worship, teaching and instruction for a church of around 285 adults and children. This includes a full teaching programme for around 60 children and young people aged 2 – 16 years. We have two congregations that meet each week, one in Diss at the Hope Church centre in Vinces Road and another in Harleston which meets at Archbishop Sancroft High School.

Since March 2020 due to Covid-19 and the lockdown restrictions we were unable to meet in person for a number of months. We began weekly Sunday online connections - on Facebook live and developed these into pre-recorded services that were streamed on Facebook and also YouTube. We were able to hold some face to face meetings from September in Diss under Covid-19 government guidelines.

At Home With the Taylors was a new idea introduced by our current children’s leaders and her family and was the main online Sunday morning focus for children and families for the year. The Taylor family have engaged with families through games, acting out Bible stories, prayer and songs. These sessions haven’t just proved popular with our church families but, being accessible to everyone, many families from within the community and nationwide engage regularly. For a short time from September to November they were able to invite another church family onto AHWTT, which was great fun.

Page 2

DISS CHRISTIAN COMMUNITY CHURCH (working name We Are Hope Church)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2020

During each week the congregation is subdivided into small groups, each of around 12 people. These small groups called Connect groups meet in homes around the local area for the purpose of building community, growing through discipleship and reaching out through mission. In addition to this there are now a number of groups that focus around a specific area of our community. Connect groups have been a vital way of keeping the church connected throughout the lockdown months in 2020. Most groups have continued to meet via zoom using resources supplied to them from the church leadership team - all members of connect groups have felt very supported in these groups.

In order to maintain the effective running of a church there are many people involved. Most are volunteers; a few are paid by the Trust. These include:

Many volunteers are also included in the leadership team, the youth team, the children’s team, small group leaders, the worship/music team, pastoral support, teaching and other church related activities

Children

For the first part of 2020 our children’s work continued to thrive in much the same way it did in 2019. FNK (Friday Night Kids) continued to prove very popular with 60-70 children from within the community enjoying an evening of fun games, sports, craft and listening to a short Bible-based talk. In both Diss and Harleston we welcomed many young families on a Sunday morning and had good teams that led our crèche, pre-school and primary school aged groups. Kids Connect, based in Diss, was a highlight of many church children’s week. ‘Huddle’ like groups encouraged children to learn to pray out loud and the session was full of fun whilst learning more about the Bible. The children’s leader continued to build upon relationships made in 3 schools within the community and the prayer spaces that were set up were being used regularly.

Since lockdown we have not been able to run our in person activities. The children’s work is all online.

Kids Connect has been hugely successful online. Each week, we have approximately 20 children connect in for an hour's Zoom session. We have short age-appropriate devotions and prayer activities each week along with lots of fun – bin bag fashion shows, talent shows, quizzes, scavenger hunts, discos just to name a few. As much as we enjoy the Zoom sessions we did love the short time of being able to meet with the children in person (September – November)

At Home With the Taylors has been the main online Sunday morning focus for children and families for this year

Page 3

DISS CHRISTIAN COMMUNITY CHURCH (working name We Are Hope Church)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2020

Youth

Our youth work has continued to run with a strong team of volunteers that are passionate about youth work and help run a fantastic programme.

During lockdown the youth have been in regular contact with their youth leaders through Zoom calls and group chats. Fun challenges are enjoyed, quizzes played and short Bible-based videos are discussed.

From July – October the youth were able to meet in person. They enjoyed spending time together outdoors at a privately owned site and then indoors at Hope Church in Diss.

Parents and Toddlers group

At the start of the year ‘Little Sparks’ regularly connected with 70-80 children and parents each Thursday morning in Diss. Since lockdown, Little Sparks has been online. This started with a weekly live Facebook story and singing time and then progressed into weekly Zoom story, song and craft times.

We have continued to have contact with families from Jays Green Toddler Group in Harleston via Facebook and the occasional story recorded and put on the Facebook group. We haven’t started Zoom sessions with this group as the families were not keen.

In October a New Mums Baby group was started. Here we meet with mums and babies in person at Hope Church in Diss, offering an incredibly needed support group for them. This has proved so popular that two groups are now run, back to back on a Thursday morning.

We adhere strictly to our ‘Safe from Harm’ child protection policy and continue to train all our youth and children’s workers in this. Our procedures are to carry out DBS checks with all workers in contact with children and young people. With all online activities, we ensure that a minimum of 2 adults are always present.

Community Works

The year of 2020 has been a year quite like no other. Although we started in January much as we have done many years before, we soon found that we were having to curtail our activities as we went into lockdown.

The workshop has since been on hold, although we have tried to maintain contact with the members. We have met socially on occasions outside when allowed to do so by the regulations in force at the time. However, it is almost impossible to keep the workshop Covid secure, so, until the situation improves, the workshop will remain dormant.

The furniture project has continued to function, although in a ‘cut down’ form. Most of our volunteers are in the older bracket and quite understandably, don’t all wish to go out at present. We have been able to provide a skeleton service if those in need can collect their own items. We have also managed to find enough volunteers to meet some emergency situations, such as when folks have been rehoused with little in the way of furniture or possessions.

We have operated a similar system for collection. If people could bring donated goods to us, we have met them at Dickleburgh and received them. Unfortunately, we have had more come in than go out so we are now full and had to put a temporary stop on receiving donations.

Page 4

DISS CHRISTIAN COMMUNITY CHURCH (working name We Are Hope Church)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2020

Our feeling is that, as we come out of lockdown, there will be a huge amount of need in our communities and that it will be important for Community Works, and the Church, to be positioned ready to meet this.

The Lounge and Community lunch

Since March 2020, it has not been possible to provide a community lunch on our premises at all due to the Government restrictions. From the first lockdown, we were able to provide a delivered meal every two weeks for up to 60 people, most of whom were on their own. Some of these used to come to community lunch on Fridays but most were elderly people who used to hire the church building and others we'd got to know through the Diss Help Group which was set up in response to Covid 19. These meals continued until the end of September.

One of the more positive effects of the building being closed was that the Fare Share food table, normally available to those who came for lunch on a Friday, had to be moved outside and this led to a whole new community being formed. This has carried on throughout the year and we have got to know them by name. We were able to nominate some for a "Love Gives" gift at Christmas and have had the opportunity to talk and pray with many of them. People begin to queue outside 30-40 minutes before we open and one frequent visitor says that this is almost the best part - to be able to meet up with people and chat, even with masks and at a distance.

The Lounge was also forced to close but we were delighted to be able to open again, in a different format, in mid-September. In order to be able to create a Covid-safe environment, this was set up in the main hall and from the very first session it attracted a good number of visitors, some of whom had never been to the "old" Lounge. We were so disappointed to have to close again at the beginning of November and since then, regulations have not allowed us to reopen.

Foodbank has continued to open every weekday morning, staffed mainly by those who would otherwise have been running the Lounge. Again, we have built up very good relationships with those who come, some of whom are regular visitors in these difficult times. Although people have come primarily for food, they often want to talk about how they're feeling and it's been great to be a listening ear - and to pray with some.

Many conversations with Fare Share and Foodbank visitors have underlined the need for the Lounge, or something like it, when the easing of restrictions comes and we are already considering what this should look like. It may be that the Monday- Wednesday model upstairs is no longer appropriate. We need to think about how we could perhaps do it differently to meet the needs of our existing community and those more widely who need practical, emotional and spiritual support.

Sports

The Sports Hall in the Church Centre continued to be used by a number of sports groups widely attended both by church members and people from the community at the start of the year. Volleyball and table tennis were well attended at the start of the year, but our building was forced to close in March 2020 because of Covid-19 and so these sporting activities stopped.

Page 5

DISS CHRISTIAN COMMUNITY CHURCH (working name We Are Hope Church)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2020

Hire of the Church Centre

Our Centre is a valuable resource for the local community and before Covid-19 was hired for a number of activities. Most days of the week it was used by the following groups:

From March 2020 our building was closed in the first lockdown and so we were unable to hire rooms in the building. As restrictions lifted we were able to welcome back a few of our regular hirers who were able to operate under Covid-19 restrictions with strict Covid-19 risk assessments in place. These included Pilates, Line dancing, Weight Watchers and a community exercise group for the elderly.

Support for UK Organisations

We provide financial help for a number of UK based organisations. These include Evangelical Alliance, Pioneer Network & 24-7 Prayer.

Support for Overseas Organisations

We provide regular financial support to organisations providing Christian care elsewhere in the world. These include:

Financial Review

Due to the Coronavirus restrictions, Hope Church has for most of the year been unable to conduct its operations or even church services in the usual way. Despite such restrictions, the giving has remained at the same underlying level once cash offerings are adjusted for. This has enabled us to continue to support the activities of the church, particularly those in our local community. Most of our income comes through the members of Hope Church which has allowed us to not only maintain our existing commitments but to continue to further our aims and objectives as a charity. Once again we are very encouraged by the income and continued generosity of our members.

Page 6

DISS CHRISTIAN COMMUNITY CHURCH (working name We Are Hope Church)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2020

With total income for the year at £164,359 (2019: £201,259) and expenditure at £179,063 (2019: £198,192), this resulted in a deficit for the year of £14,703 (2019: surplus £3,067). Total reserves at the end of the year were £361,590 (2019: £376,293), of which £5,863 was restricted (2019: £11,252).

Reserves Policy

In conjunction with the Finance Team, the Trustees have established a reserves policy based on the risks on income. It was agreed this figure should be set at 10% of the previous year’s income as this would more accurately reflect the actual risk (loss of income due to reduced giving), exceeding the previous amounts calculated and has the advantage that it is understandable and easy to calculate. In addition, it was confirmed that this reserve would be subject to review at least annually by the trustees.

Based on that policy, reserves would be £20,100 (12% of operating costs excluding depreciation). At the end of the year, the church had general fund net current assets of £48,780 (2019: £66,174) in accordance with this policy.

Risk Statement

The Trustees have reviewed the risks to which a small charity working with few employees is exposed. Appropriate procedures are in place to identify, monitor and review these risks on a regular basis.

Structure, Governance and Management

The make up of the current trustees is shown on the company information page.

New Trustees are appointed as follows:

Decisions regarding finance, policies, legal requirements and buildings are made by the trustees during their quarterly meetings. The finance team works alongside the trust by helping them set, manage and review budgets throughout the year.

Public Benefit Statement

In planning the activities the Directors have had regard to the guidance on public benefit issued by the Charity Commission. The principles contained in that guidance are fundamental to Diss Christian Community Church's operation as a charity - as is shown by the original objects and the reported activities for the year under review.

Page 7

DISS CHRISTIAN COMMUNITY CHURCH (working name We Are Hope Church)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2020

Responsibilities of trustees under company law

The trustees are responsible for preparing the trustees' annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing these financial statements, the trustees are required to:

  1. Select suitable accounting policies and apply them consistently;

  2. observe the methods and principles in the Charities SORP;

  3. Make judgements and estimates that are reasonable and prudent;

  4. State whether the applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

  5. Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the Charity will continue in business.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities

Approval

This report was approved by the Trustees on 21 September 2021 and signed on their behalf by:

Nicola Knight (Acting Chairperson June 2021)

Page 8

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

DISS CHRISTIAN COMMUNITY CHURCH ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2020 on pages 10 to 21 following, which have been prepared on the basis of the accounting policies set out on pages 12 to 13.

Responsibilities and basis of report

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner’s statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

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.

Jacob Farley ACA

Stewardship 1 Lamb's Passage London EC1Y 8AB

Date: 22 September 2021

Page 9

DISS CHRISTIAN COMMUNITY CHURCH

working name: WE ARE HOPE CHURCH

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2020

Note
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investments
Other income
6
Total income and endowments
EXPENDITURE ON:
Charitable activities
7
Total expenditure
Net income/(expenditure)
Transfers between funds
15
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
15		 Unrestricted
Funds
£
146,768
3,008
6,932
44
645
157,396
163,970
163,970
(6,573)
(2,740)
(9,314)
365,041
355,727		 Restricted
Funds
£
6,963
-
-
-
-
6,963
15,093
15,093
(8,130)
2,740
(5,390)
11,252
5,863		 Total
Funds
2020
£
153,731
3,008
6,932
44
645
164,359
179,063
179,063
(14,703)
-
(14,703)
376,293
361,590		 Total
Funds
2019
£
171,617
6,900
22,341
89
312
201,259
198,192
198,192
3,067
-
3,067
373,226
376,293

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing operations.

The statement of financial activities also complies with the requirements for an income and expenditure account required by the Companies Act 2006.

The notes on page 12 - 21 form part of these accounts.

Page 10

DISS CHRISTIAN COMMUNITY CHURCH

working name: WE ARE HOPE CHURCH

BALANCE SHEET

AS AT 31 DECEMBER 2020

Note
FIXED ASSETS
Tangible assets
9
CURRENT ASSETS
Stock
10
Debtors
11
Cash at bank and in hand
12
CREDITORS: Amounts falling
due within one year
13
Net current assets / (liabilities)
Total assets less current liabilities
TOTAL NET ASSETS
FUND BALANCES
15
Unrestricted Funds
General funds
Designated funds
Pension reserve
Revaluation reserve
Restricted Funds		 Unrestricted
Funds
£
301,949
301,949
230
7,239
55,053
62,523
(8,745)
53,778
355,727
355,727
48,780
306,947
-
-
355,727
-
355,727		 Restricted
Funds
£
-
-
-
-
5,863
5,863
-
5,863
5,863
5,863
-
-
-
-
-
5,863
5,863		 Total
Funds
2020
£
301,949
301,949
230
7,239
60,916
68,385
(8,745)
59,640
361,590
361,590
48,780
306,947
-
-
355,727
5,863
361,590		 Total
Funds
2019
£
291,438
291,438
620
10,326
87,934
98,880
(14,026)
84,854
376,292
376,293
66,174
298,866
-
-
365,040
11,252
376,293

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2020.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2020 in accordance with Section 476 of the Companies Act 2006 however, in accordance with Section 145 of the Charities Act 2011, the accounts have been examined by an independent examiner and their report has been included in these financial statements.

The directors (who are the charitable company's trustees for the purposes of charity law) acknowledge their responsibilities for:

The financial statements have been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved by the Board of Directors and were signed on its behalf by:

Nicola Knight

Date: 21 September 2021

Company number: 07027443

Charity number: 1132992

The notes on page 12 - 21 form part of these accounts.

Page 11

DISS CHRISTIAN COMMUNITY CHURCH

working name: WE ARE HOPE CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2020

1 Statutory Information

The charity is a charitable company limited by guarantee and is incorporated in the United Kingdom. The company's registered number and registered office address can be found on the Company Information page.

2 Accounting Policies

These financial statements are prepared on a going concern basis, under the historical cost convention as modified by the revaluation of certain assets.

These financial statements have been prepared in accordance with the "Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102"), with the Companies Act 2006 and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.

The principles adopted in the preparation of the financial statements are set out below.

a) Going concern

The trustees (who are the charitable company's directors for the purposes of company law) have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the trustees have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements. In making this assessment the trustees have considered how Covid-19 might affect projections.

b) Income

Income including investment income is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part, income is generally recognised when it is received. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.

Income from donations and legacies includes:

The charity relies on volunteers to carry out many of its activities. However, in accordance with the SORP, the value of these services has not been included in these financial statements as they cannot be reliably measured.

When donated goods, services and facilities are distributed or consumed, an expense in respect of those items is included in the Statement of Financial Activities. At the year end any goods that have not been distributed or consumed are recognised as stock; donated fixed assets are capitalised.

Income from charitable activities represents income receivable from goods, services and facilities supplied in furtherance of the charity's charitable objects. It includes income from church retreats and other events.

Income from other trading activities represents income receivable from activities undertaken to generate funds for the charity. It includes income from the rental of church property.

Investment income represents income generated by the charity's assets and includes income from bank interest.

Other income comprises gains arising from the disposal of tangible fixed assets and other miscellaneous receipts.

Page 12

DISS CHRISTIAN COMMUNITY CHURCH

working name: WE ARE HOPE CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2020

2 Accounting Policies (continued)

c) Expenditure

Expenditure, including irrecoverable VAT, is recognised when it is incurred or, if earlier, when a legal or constructive obligation for a payment arises provided that it is probable that settlement will be required and the amount of the obligation can be measured

The charity makes grants to other institutions and individuals to further its charitable objectives. Grants payable are recognised as constructive obligations arise, which is generally when the charity expresses a commitment to the recipient that can be measured reliably and then only to the extent that any conditions associated with the grant are outside of the control of the charity.

The cost of raising funds is not significant and has not been separately disclosed.

Governance costs, which are included in expenditure on charitable activities but are identified separately in the notes to the accounts, includes costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity.

d) Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.

e) Tangible fixed assets

Items purchased or donated for the charity's own use are capitalised when the cost of purchased items, or the fair value of donated items, is more than £250 and the item is expected to benefit the charity over more than one accounting period. Depreciation is charged on a straight line basis so as to write down the value of each asset to its estimated residual value (if any) over its expected useful economic life. To achieve this objective the following rates of depreciation are charged:

Freehold land Is not depreciated (because it is not consumed by use) Freehold buildings Over 50 years after taking account of the building's residual value Vehicles Over 4 to 5 years Equipment Over 3 to 7 years

The carrying values of tangible fixed assets are reviewed for impairment in periods when events or changes in circumstances indicate that the carrying value may not be recoverable.

Stocks of goods purchased for re-sale are stated at the lower of cost and net realisable value. Stocks of donated items held for distribution to beneficiaries are measured at fair value; stocks of goods donated for the charity's own use are valued at an estimate of their value to the charity.

g) Pension scheme arrangements

The charity operates defined contribution pension schemes for its employees. Obligations for contributions to these schemes are recognised as an expense when the liability arises. The assets of these schemes are held separately from those of the charity in independently administered funds.

h) Taxation The company is a registered charity; it has taken advantage of the various reliefs from taxation available to charities and no tax is payable on the charity's income.

i) Financial instruments The charity's financial assets and financial liabilities all qualify as basic financial instruments, as defined by FRS102. Creditors and debtors are measured at their expected settlement value (normally the amount of cash that the charity expects to pay or receive).

j) Exemption from preparing a cashflow statement

The charity has taken advantage of an exemption conferred by the Charities SORP and has not prepared a cash flow statement.

k) Critical accounting estimates and areas of judgement

ln preparing financial statements certain judgements, estimates and assumptions have to be made that affect the amounts recognised in the financial statements. The trustees consider the following to be significant:

Page 13

DISS CHRISTIAN COMMUNITY CHURCH

working name: WE ARE HOPE CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2020

3 Donations and legacies

Donations and legacies
Donations of cash and similar
Donations in kind
Legacies receivable
Income tax recoverable
Income from charitable activities
Church events
Children's and youth work
Income from other trading activities
Hall hire income
Other income
Other income
Gains on disposal of tangible fixed assets		 2020
£
127,674
680
1,312
24,065
153,731
2020
£
2,542
466
3,008
2020
£
6,932
2020
£
250
395
645		 2019
£
146,187
3,200
-
22,230
171,617
2019
£
3,043
3,857
6,900
2019
£
22,341
2019
£
312
-
312

4 Income from charitable activities

5 Income from other trading activities

6 Other income

Page 14

DISS CHRISTIAN COMMUNITY CHURCH

working name: WE ARE HOPE CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2020

7 Charitable expenditure

a
Costs incurred directly on specific activities
Church activities
Employment costs
Church events
Drop in centre
Youth and evangelism
Sports outreach activities
Community works
Hall hire - Harleston
Miscellaneous expenses
Donations in kind expensed
Grants payable (note 7c)
b
Costs incurred on support & administration
Governance costs
Independent examiner's fee
Employment costs
Building maintenance
Utilities
Insurance
Telephone and postage
Office and IT
Subscriptions and fees
Depreciation
Total expenditure		 2020
£
78,776
13,527
-
2,162
-
7,869
1,522
3,585
1,070
108,510
10,494
119,004
2,520
18,916
8,018
5,426
3,215
1,402
1,649
3,812
15,101
60,059
179,063		 2019
£
70,483
18,964
-
5,467
21
8,063
6,430
2,403
3,110
114,942
21,330
136,272
2,400
18,715
14,482
4,888
3,116
1,200
2,160
2,950
12,008
61,920
198,192

The fee payable to the independent examiner for preparing and examining the accounts was £2,520 (2019: £2,400); in addition the charity paid £90 (2019: £90) to Stewardship for consultancy services.

c Grants payable

Grants for UK and overseas mission
Grants for the relief of poverty
The comparatives for the previous year are as follows:
Grants for UK and overseas mission
Grants for the relief of poverty
The charity's principal grants to institutions comprised:
To Kenya With Love
Victory Church, Gjakove, Kosovo
24-7 prayer
Grants to institutions for less than £1,000 each		 Institutions
£
10,494
-
10,494
Institutions
£
16,255
-
16,255		 Individuals
£
-
-
-
Individuals
£
2,599
2,476
5,075
2020
£
2,500
4,240
1,620
2,134
10,494		 2020
£
10,494
-
10,494
2019
£
18,854
2,476
21,330
2019
£
3,400
7,876
1,920
3,059
16,255

Page 15

DISS CHRISTIAN COMMUNITY CHURCH

working name: WE ARE HOPE CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2020

8 Analysis of staff costs, the cost of key management personnel and trustee remuneration and expenses

The average monthly number of employees during the year was 5 (2019: 5). Most of the charity's activities are carried out by volunteers.

No staff received salaries at a rate of more than £60,000 per annum.

The charity's key management comprise the trustees and the key staff named on the Company Information page. Total employment benefits payable to key management for the year were as follows:

Other Employer
Wages & employment pension 2020
salaries benefits contributions £
Trustees:
Graham Blake 32,692 - 1,557 34,249
following amounts were payable in the previous year:
Other Employer
Wages & employment pension 2019
salaries benefits contributions £
Trustees:
Graham Blake 30,465 - 1,408 31,873

The following amounts were payable in the previous year:

Graham Blake served as church leaders and received the above payments for serving in that capacity, not for serving as trustees; these payments are permitted by the charity's governing document.

No other trustees received employment benefits in either the current or preceding year.

9 Tangible fixed assets

9
Tangible fixed assets
Cost
At 1 January 2020
Additions
Disposals
At 31 December 2020
Accumulated depreciation
At 1 January 2020
Charge for the year
Eliminated on disposal
At 31 December 2020
Net book value
At 31 December 2020
At 31 December 2019
10
Stock
Donated goods
For distribution to beneficiaries		 Freehold
Property
£
340,766
-
-
340,766
66,807
6,815
-
73,622
267,144
273,959		 Fixtures,
fittings and
equipment
£
73,524
25,612
(395)
98,741
56,045
8,286
(395)
63,935
34,806
17,479		 Vehicles
£
9,400
-
-
9,400
9,400
-
-
9,400
-
-
2020
£
230		 Total
2020
£
423,690
25,612
(395)
448,907
132,252
15,101
(395)
146,958
301,949
291,438
2019
£
620

Page 16

DISS CHRISTIAN COMMUNITY CHURCH

working name: WE ARE HOPE CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2020

11 Debtors: Falling due within one year:

tors: Falling due within one year:
Tax recoverable
Other debtors
Prepayments and accrued income
h at Bank and in Hand
Cash at bank with immediate access
itors: liabilities falling due within one year
Trade creditors
Taxation and social security
Accruals
Grant obligations		 2020
£
6,705
162
372
7,239
2020
£
60,916
2020
£
4,020
2,205
2,520
-
8,745		 2019
£
5,319
2,342
2,665
10,326
2019
£
87,934
2019
£
9,672
1,954
2,400
-
14,026

12 Cash at Bank and in Hand

13 Creditors: liabilities falling due within one year

14 Pension commitments

During the year employer’s pension contributions totalling £3,238 (2019: £2,921) were payable to defined contribution personal pension schemes. £340 (2019: £131) of pension contributions were owing at the balance sheet date.

Page 17

DISS CHRISTIAN COMMUNITY CHURCH

working name: WE ARE HOPE CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2020

15 Funds

During the year the movements in the charity's funds were as follows:

Designated Funds
Capital asset fund
Welfare fund
Mission Support Fund
Community Works
Jays Green
General Unrestricted Funds
Total Unrestricted Funds
Restricted Funds
Building Fund
Mission Support
Community Works
Love Gives
Kosovo Church
Aggregate of funds		 Opening
balance
2020
£
291,438
28
-
7,214
186
298,866
66,175
365,041
9,296
296
1,614
47
-
11,252
376,293		 Incoming
resources
2020
£
-
1,855
-
680
-
2,535
154,861
157,396
-
96
1,353
3,064
2,450
6,963
164,359		 Outgoing
resources
2020
£
(15,101)
(1,831)
-
(1,070)
-
(18,002)
(145,968)
(163,970)
(1,689)
(392)
(7,869)
(2,703)
(2,440)
(15,093)
(179,063)		 Transfers
in the year
2020
£
25,612
600
3,930
(6,594)
-
23,548
(26,288)
(2,740)
(6,984)
-
9,724
-
-
2,740
-		 Gains and
losses
2020
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Closing
balance
2020
£
301,949
652
3,930
230
186
306,947
48,780
355,727
623
-
4,822
408
10
5,863
361,590

Analysis of net assets by fund

The assets and liabilities of the various funds were as follows:

ysis of net assets by fund
assets and liabilities of the various funds were as follows:
Tangible fixed assets
Stock
Debtors
Cash at bank and in hand
Creditors falling due within one year		 General
Designated
funds
funds
£
£
-
301,949
-
230
7,239
-
50,286
4,768
(8,745)
-
48,780
306,947
Unrestricted Funds		 Restricted
funds
£
-
-
-
5,863
-
5,863		 2020
£
301,949
230
7,239
60,916
(8,745)
General
funds
£
-
-
7,239
50,286
(8,745)
48,780
361,590

Page 18

DISS CHRISTIAN COMMUNITY CHURCH

working name: WE ARE HOPE CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2020

15 Funds (continued)

In the previous year the movements in the charity's funds were as follows:

Designated Funds
Capital asset fund
Welfare fund
Mission Support Fund
Community Works
Jays Green
General Unrestricted Funds
Total Unrestricted Funds
Restricted Funds
Building Fund
Mission Support
Community Works
Love Gives
Kosovo Church
Aggregate of funds		 Opening
balance
2019
£
293,795
-
-
3,574
186
297,554
62,958
360,512
9,296
200
2,908
310
-
12,714
373,226		 Incoming
resources
2019
£
-
-
-
3,200
-
3,200
184,000
187,200
-
96
6,769
1,639
5,556
14,059
201,259		 Outgoing
resources
2019
£
(12,008)
(572)
-
(3,110)
-
(15,690)
(166,881)
(182,571)
-
-
(8,063)
(2,002)
(5,556)
(15,621)
(198,192)		 Transfers
in the year
2019
£
9,652
600
-
3,550
-
13,802
(13,902)
(100)
-
-
-
100
-
100
-		 Gains and
losses
2019
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Closing
balance
2019
£
291,438
28
-
7,214
186
298,866
66,175
365,041
9,296
296
1,614
47
-
11,252
376,293

Analysis of net assets by fund

In the previous year, the assets and liabilities of the various funds were as follows:

Tangible fixed assets
Stock
Debtors
Cash at bank and in hand
Creditors falling due within one year		 General
Designated
funds
funds
£
£
-
291,439
-
620
10,326
-
69,874
6,807
(14,026)
-
66,174
298,866
Unrestricted Funds		 Restricted
funds
£
-
-
-
11,252
-
11,252		 2019
£
291,438
620
10,326
87,934
(14,026)
General
funds
£
-
-
10,326
69,874
(14,026)
66,174
376,293

Page 19

DISS CHRISTIAN COMMUNITY CHURCH

working name: WE ARE HOPE CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2020

15 Funds (continued)

The Capital Asset Fund is an unrestricted fund designated by the Trustees to maintain asset carrying values.

The Welfare Fund is an unrestricted fund designated by the Trustees to allow for future expenditure on individuals who require relief

The Mission support Fund is an unrestricted fund designated by the Trustees to allow for future grants.

The Community Works Fund is an unrestricted fund designated by the Trustees to allow for future expenditure on the community

The Jays Green Fund is an unrestricted fund designated by the Trustees to allow for future expenditure on the Toddler Group.

The Building Fund is a restricted fund to allow for future expenditure on building projects. Most of the amounts came from a gift day in 2017 for a project that the Trustees no longer believe is viable, particularly following the UK's exit from the EU. Following a discussion last year, we have identified where possible the donors asking if they would like their donation returned or if they would be happy for their contribution to be transferred to the general fund. The transfer out is for amounts requested to be refunded or to be transferred moved into the general fund

The Mission Support Fund is a restricted fund to allow for future expenditure on support of those working in missions that further the

The Community Works Fund is a restricted fund to allow for future expenditure on the community projects.

The Love Gives Fund is a restricted fund to allow for future expenditure on the community projects.

16 Transactions with related parties

During the year the charity:

During the year the charity also made the following payments to, or for, related parties:

Except as disclosed in note 8 'Analysis of staff costs', there have been no other transactions with related parties during the year.

17 Members

Each member of the company commits to contribute if the charity is wound up an amount of £10.

Page 20

DISS CHRISTIAN COMMUNITY CHURCH

working name: WE ARE HOPE CHURCH

DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES

FOR THE YEAR ENDED 31 DECEMBER 2020

Note
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investments
Other income
6
Total income and endowments
EXPENDITURE ON:
Charitable activities:
7
Total Expenditure
Net income/(expenditure)
Transfers between funds
15
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
15		 General
Designated
2020
2020
£
£
144,233
2,535
3,008
-
6,932
-
44
-
645
-
154,861
2,535
145,968
18,002
145,968
18,002
8,893
(15,467)
(26,288)
23,548
(17,395)
8,081
66,175
298,866
48,780
306,947
Unrestricted funds		 Restricted
2020
£
6,963
-
-
-
-
6,963
15,093
15,093
(8,130)
2,740
(5,390)
11,252
5,863		 Total
2020
£
153,731
3,008
6,932
44
645
164,359
179,063
179,063
(14,703)
-
(14,703)
376,293
361,590		 General
Designated
2019
2019
£
£
154,357
3,200
6,900
-
22,341
-
89
-
312
-
184,000
3,200
166,881
15,690
166,881
15,690
17,119
(12,490)
(13,902)
13,802
3,217
1,312
62,958
297,554
66,175
298,866
Unrestricted funds		 Restricted
2019
£
14,059
-
-
-
-
14,059
15,621
15,621
(1,562)
100
(1,462)
12,714
11,252		 Total
2019
£
171,617
6,900
22,341
89
312
201,259
198,192
198,192
3,067
-
3,067
373,226
376,293

Page 21