**Charity number: 1133127**
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **UNAUDITED**
**ELDERS' REPORT AND FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 DECEMBER 2020**
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **CONTENTS**
||Page|
|---|---|
|**Reference and administrative details of the charity, its Elders and advisers**|1|
|**Elders' report**|2 - 5|
|**Independent examiner's report**|6|
|**Statement of financial activities**|7|
|**Balance sheet**|8|
|**Notes to the financial statements**|9 - 23|
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS ELDERS AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2020**
## **Elders**
Mrs Susan Peta Gooch Mr Daniel Ellison McQuillin Mr Jeremy Graham Paul Campling Mrs Lesley Maria Sparks Mr Terence John Ward
## **Charity registered number**
1133127
## **Principal office**
50 High Street Lindfield West Sussex RH16 2HL
## **Accountants**
Brian Cook Associates Chartered Tax Advisers and Accountants Marine House 151 Western Road Haywards Heath West Sussex RH16 3LH
Page 1
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **ELDERS' REPORT FOR THE YEAR ENDED 31 DECEMBER 2020**
The Elders present their annual report together with the financial statements of the Lindfield United Reformed Church Charity for the 1 January 2020 to 31 December 2020.
## **Objectives and activities**
## **a. Policies and objectives**
In setting objectives and planning for activities, the Elders have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
## **b. Strategies for achieving objectives**
As a local congregation of the United Reformed Church, Lindfield United Reformed Church seeks to advance the Christian religion through its activities and the facilities offered to the community by its building and described more specifically in its mission statement as:
- Encountering God through daily praise, prayer, bible reading
- Encouraging one another to discover and fulfil Gods plan for our lives
- Demonstrating Gods love by meeting physical and spiritual needs, local and world wide
- Worshipping God, sharing the good news of Jesus and seeing lives changed by His love
The Elders’ Meeting is aware of the Charity Commission's guidance on public benefit in "The Advancement of Religion for the Public Benefit" and has regard to it in the administration of the Church.
The Elders’ Meeting believes that the Church provides benefit to the public by:
- providing resources and facilities for public worship, pastoral care and spiritual, moral and intellectual development, both for the congregation and for anyone else who wishes to benefit from what the Church offers - promoting Christian values and service by members of the congregation to the community, for the benefit of individuals and society as a whole
## **c. Main activities undertaken to further the charity's purposes for the public benefit**
At the start of 2020 we had our usual services on Sundays, and on the first Wednesday in each month, at which all were welcome. During the week we were holding a range of regular activities including those for young people and various other groups within the fellowship. Following the COVID related ‘lock down’ in March 2020, our Sunday morning services moved to an online format; mid-week services, and other activities, together with the various other services and events usually held during the year were held in alternative formats online where possible, and as restrictions permitted. These online services and activities were very successful and we were able to reach a considerable number of new people who might not otherwise have attended.
Page 2
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **ELDERS' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020**
## **Achievements and performance**
## **a. Review of activities**
Throughout the year Lindfield United Reformed Church has continued to fulfil the objectives as set out above. We continue to thrive as a congregation with our membership numbers constant throughout the year. We have a very up to date website, www.lindfieldurc.org.uk , so please look to that for further information.
## **Financial review**
## **a. Going concern**
After making appropriate enquiries, the Elders have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
## **b. Reserves policy**
It is the policy of the Elders to maintain a level of reserves sufficient to cover three months anticipated expenditure. At 31 December 2020 the level of reserves was consistent with this policy.
## **c. Result for the year**
Our income comprises various sources of income including premises letting and gift aid relief. However, it is predominantly through the gifts and legacies from our members and visitors.
Provision is made for future capital expenditure by making transfers into designated funds. Some gifts are made into restricted funds for specific purposes including the generous support by our members of external Mission Activities and the employment of a Youth Pastor.
Overall there was a small reduction in total cash assets of around £4,000 (7.5%) during the year; however The Elders’ Meeting has reviewed the possible risks facing the Church and believes that it has appropriate safeguards in place to control and mitigate such risks. Whilst the COVID pandemic and associated restrictions have affected the way the fellowship operates, the Elders are not aware of any incidents or occurrences which would threaten the work or assets of the Church.
## **Structure, governance and management**
## **a. Constitution**
Lindfield United Reformed Church Charity is a registered charity, number 1133127, and is constituted under a Trust deed.
The principal object of the charity is to provide regular public worship for all and to promote and teach the christian faith to all ages and give pastoral care and support to members and others in need.
Page 3
**LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **ELDERS' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020**
## **Structure, governance and management (continued)**
## **b. Methods of appointment or election of Elders**
The members of the Elders Meeting are the Minister in pastoral charge (if any) and members of Lindfield United Reformed Church nominated and elected by its members in Church Meeting. Elders serve for three years, retire by rotation and are eligible for re-election. There is no limit on the number of consecutive periods of service. The members of the Elders’ Meeting are the trustees of the registered charity during their period of service as elders.
## **c. Organisational structure and decision-making policies**
The activities of Lindfield United Reformed Church are overseen by the Elders’ Meeting of the Church in accordance with the provisions of the structure of the United Reformed Church determined by the General Assembly of the United Reformed Church, and supplemented by the rules and constitution of the Lindfield Church locally. The governing document of the Registered Charity is a statement adopted by the Church Meeting on 11th June 2009.
The Elders’ Meeting is responsible for the financial administration of the Church and the care and maintenance of the premises and the Manse. The Church Meeting (of all voting members and regular worshippers wishing to attend) gives general guidance on the life and work of the Church.
There is normally an Elders meeting each month, and these have continued to be held ‘virtually’ during the pandemic. The Church Meeting usually takes place every other month but this pattern has been interrupted at the current time. There are a series of Committees with delegated responsibilities for specific aspects of church life and which report to the Elders Meeting.
There is an Annual Meeting of the Church meeting, usually in November, which includes a process for the election of Elders, who are subsequently ordained into the role serving terms of office of 3 years. On ordination Elders also become trustees while they are serving. It was not possible to hold this meeting in November 2020, but an Annual Meeting was held in June 2021 at the first opportunity once restrictions permitted.
Page 4
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **ELDERS' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020**
## **Elders' responsibilities statement**
The Elders are responsible for preparing the Elders' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the Elders to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Elders are required to:
• select suitable accounting policies and then apply them consistently;
• observe the methods and principles in the Charities SORP;
• make judgments and accounting estimates that are reasonable and prudent;
• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Elders are responsible for keeping proper accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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.
## **Post year end events**
Since the year end, like others, we have continued to adapt and respond to the ongoing health crisis. As we have done throughout 2020, we continue to do as much as we can according to the government restrictions in place from time to time. We are now able to hold services in person again, and have adopted a ‘hybrid’ format also sharing these online for those who cannot attend in person.
Various other groups are now restarting where possible. However we have been able to make extensive use of technology to continue much of our activity, including online services.
Our Youth Pastor was on furlough through much of 2020, but this was ‘part time’ during late 2020 and since the year end. However, sadly he left us at the end of July 2021 and arrangements are being made to fill this role.
Approved by order of the members of the board of Elders and signed on their behalf by:
**Mr Daniel Ellison McQuillin** (Elder and Church Secretary)
Date: 22 September 2021
Page 5
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2020**
## **Independent examiner's report to the Elders of Lindfield United Reformed Church Charity ('the charity')**
I report to the charity Elders on my examination of the accounts of the charity for the year ended 31 December 2020.
## **Responsibilities and basis of report**
As the Elders of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
Your attention is drawn to the fact that the charity has prepared the accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
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 that in any material respect:
1. accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
This report is made solely to the charity's Elders in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the charity's Elders those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's Elders, for my work or for this report.
Signed: Dated: 23 September 2021 Brian T Cook FCA
## **Brian Cook Associates**
Chartered Tax Advisers and Accountants
Page 6
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020**
|**Note**
**Income from:**
Donations and legacies
3
Other trading activities
4
Investments
5
**Total income**
**Expenditure on:**
Raising funds
6
Charitable activities
8
**Total expenditure**
**Net (expenditure)/income**
Transfers between funds
17
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
Net movement in funds
**Total funds carried forward**|**Unrestricted**
**funds**
**2020**
**£**
**74,278**
**7,282**
**98**
**81,658**
**57**
**87,125**
**87,182**
**(5,524)**
**(1,150)**
**(6,674)**
**47,948**
**(6,674)**
**41,274**|**Restricted**
**funds**
**2020**
**£**
**11,280**
**18,724**
**-**
**30,004**
**-**
**28,537**
**28,537**
**1,467**
**1,150**
**2,617**
**4,226**
**2,617**
**6,843**|**Total**
**funds**
**2020**
**£**
**85,558**
**26,006**
**98**
**111,662**
**57**
**115,662**
**115,719**
**(4,057)**
**-**
**(4,057)**
**52,174**
**(4,057)**
**48,117**|_Total_
_funds_
_2019_
_£_
_86,266_
_39,361_
_4_
_125,631_
_-_
_136,393_
_136,393_
_(10,762)_
_-_
_(10,762)_
_62,936_
_(10,762)_
_52,174_|
|---|---|---|---|---|
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 9 to 23 form part of these financial statements.
Page 7
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **BALANCE SHEET AS AT 31 DECEMBER 2020**
|**Note**
**Fixed assets**
Tangible assets
13
**Current assets**
Debtors
14
Cash at bank and in hand
Creditors: amounts falling due within one
year
15
**Net current assets**
**Total net assets**
**Charity funds**
Restricted funds
17
Unrestricted funds
17
**Total funds**|**16,214**
**26,839**
**43,053**
**(973)**|**2020**
**£**
**6,038**
**6,038**
**42,080**
**48,118**
**6,844**
**41,274**
**48,118**|_19,049_
_28,222_
_47,271_
_(2,644)_|_2019_
_£_
_7,547_|
|---|---|---|---|---|
|||||_7,547_
_44,627_|
||||||
|||||_52,174_|
|||||_4,226_
_47,948_|
||||||
|||||_52,174_|
The financial statements were approved and authorised for issue by the Elders and signed on their behalf by:
## **Mr Daniel Ellison McQuillin**
(Elder and Church Secretary) Date: 22 September 2021
The notes on pages 9 to 23 form part of these financial statements.
Page 8
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020**
## **1. General information**
Lindfield United Reformed Church Charity is a charity constitued by Trust Deed. It is registered with the Charity Commission of England and Wales under registration number 1133127. Its principal office is at 50 High Street, Lindfield, West Sussex, TH16 2HL
## **2. Accounting policies**
## **2.1 Basis of preparation of financial statements**
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view.
Lindfield United Reformed Church Charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
## **2.2 Income**
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the charity has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the charity, can be reliably measured.
Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.
Page 9
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020**
## **2. Accounting policies (continued)**
## **2.3 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the charity's objectives, as well as any associated support costs.
Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.
All expenditure is inclusive of irrecoverable VAT.
## **2.4 Interest receivable**
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
## **2.5 Tangible fixed assets and depreciation**
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, .
Depreciation is provided on the following basis:
|Fixtures and fittings|-|20% Reducing balance|
|---|---|---|
|Office equipment|-|20% Reducing balance|
## **2.6 Debtors**
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **2.7 Cash at bank and in hand**
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
Page 10
**LINDFIELD UNITED REFORMED CHURCH CHARITY**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020**
## **2. Accounting policies (continued)**
## **2.8 Liabilities and provisions**
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
## **2.9 Financial instruments**
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
## **2.10 Pensions**
The charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the charity to the fund in respect of the year.
## **2.11 Fund accounting**
General funds are unrestricted funds which are available for use at the discretion of the Elders in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Elders for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Page 11
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020**
## **3. Income from donations and legacies**
|**Unrestricted**
**funds**
**2020**
**£**
**Donations**
Offerings - standing orders
54,887
Offerings - envelopes
1,347
Offerings - loose collections
2,708
Income tax refunds under gift aid
13,336
Miscellaneous donations
-
**Grants**
Covid JRS Claims
-
Legacies
2,000
**Subtotal**
2,000
74,278
_Total 2019_
_86,266_|**Restricted**
**funds**
**2020**
**£**
-
-
-
-
-
11,280
-
-
11,280
_-_|**Total**
**funds**
**2020**
**£**
**54,887**
**1,347**
**2,708**
**13,336**
**-**
**11,280**
**2,000**
**2,000**
**85,558**
_86,266_|_Total_
_funds_
_2019_
_£_
_57,398_
_3,499_
_8,929_
_15,940_
_500_
_-_
_-_|
|---|---|---|---|
||||_-_|
|||||
||||_86,266_|
|||||
## **4. Income from other trading activities**
## **Income from fundraising events**
|**Unrestricted**
**funds**
**2020**
**£**
Premises hire
1,260
Romans 1:11 bursary
-
Mission giving
-
Youth work
-
Miscellaneous receipts
6,022
Manse repairs and maintenance
-
**Total 2020**
7,282
_Total 2019_
_14,233_|**Restricted**
**funds**
**2020**
**£**
-
675
283
17,766
-
-
18,724
_25,128_|**Total**
**funds**
**2020**
**£**
**1,260**
**675**
**283**
**17,766**
**6,022**
**-**
**26,006**
_39,361_|_Total_
_funds_
_2019_
_£_
_5,010_
_675_
_1,690_
_22,763_
_8,039_
_1,184_|
|---|---|---|---|
||||_39,361_|
|||||
Page 12
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020**
## **4. Income from other trading activities (continued)**
**Income from fundraising events (continued)**
## **5. Investment income**
||**Unrestricted**|**Total**|_Total_|
|---|---|---|---|
||**funds**|**funds**|_funds_|
||**2020**|**2020**|_2019_|
||**£**|**£**|_£_|
|Interest received|98|**98**|_4_|
## **6. Expenditure on raising funds**
## **Costs of raising voluntary income**
||**Unrestricted**|**Total**|_Total_|
|---|---|---|---|
||**funds**|**funds**|_funds_|
||**2020**|**2020**|_2019_|
||**£**|**£**|_£_|
|Brochures and material|57|**57**|_-_|
## **7. Analysis of grants**
||**Grants to**|**Total**|_Total_|
|---|---|---|---|
||**Institutions**|**funds**|_funds_|
||**2020**|**2020**|_2019_|
||**£**|**£**|_£_|
|Mission giving|8,552|**8,552**|_13,493_|
Page 13
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020**
## **8. Analysis of expenditure on charitable activities**
## **Summary by fund type**
|**Unrestricted**
**funds**
**2020**
**£**
Other expenditure
16,275
Ministry and mission fund
47,652
Church
17,188
Worship and teaching
307
Youth
-
Ministerial
5,703
**Total 2020**
87,125
_Total 2019_
_107,339_|**Restricted**
**funds**
**2020**
**£**
1,486
-
-
-
27,051
-
28,537
_29,054_|**Total**
**funds**
**2020**
**£**
**17,761**
**47,652**
**17,188**
**307**
**27,051**
**5,703**
**115,662**
_136,393_|_Total_
_funds_
_2019_
_£_
_28,603_
_53,064_
_17,120_
_682_
_29,272_
_7,652_|
|---|---|---|---|
||||_136,393_|
|||||
## **9. Analysis of expenditure by activities**
|Other expenditure
Ministry and mission fund
Church
Worship and teaching
Youth
Ministerial
**Total 2020**
_Total 2019_|**Activities**
**undertaken**
**directly**
**2020**
**£**
3,769
47,652
17,188
307
27,051
5,703
101,670
_116,715_|**Grant**
**funding of**
**activities**
**2020**
**£**
8,552
-
-
-
-
-
8,552
_13,493_|**Support**
**costs**
**2020**
**£**
5,439
-
-
-
-
-
5,439
_6,186_|**Total**
**funds**
**2020**
**£**
**17,760**
**47,652**
**17,188**
**307**
**27,051**
**5,703**
**115,662**
_136,394_|_Total_
_funds_
_2019_
_£_
_28,604_
_53,064_
_17,120_
_682_
_29,272_
_7,652_|
|---|---|---|---|---|---|
||||||_136,393_|
|||||||
Page 14
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020**
## **9. Analysis of expenditure by activities (continued)**
## **Analysis of direct costs**
|Staff costs
Ministry and mission fund
General expenses
Communication
Computer
Printing and stationery
Motor vehicles
Council tax
Pulpit supply
Junior Church
Insurance
Light and heat
Water
Cleaning
Repairs and renewals
Equipment
Piano tuning
Copying and reproduction
licences
Central Sussex United Area
**Total 2020**
_Total 2019_|**Other**
**expenditure**
**2020**
**Ministry and**
**mission**
**fund**
**2020**
**£**
**£**
-
-
-
47,652
2,856
-
2,136
-
-
-
(1,423)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
200
-
3,769
47,652
_8,926_
_53,064_|**Church**
**2020**
**£**
-
-
-
-
-
-
-
-
-
-
3,681
4,403
206
5,169
1,736
1,024
-
969
-
17,188
_17,120_|**Worship**
**and**
**teaching**
**2020**
**£**
-
-
-
-
-
-
-
-
-
307
-
-
-
-
-
-
-
-
-
307
_682_|**Youth**
**2020**
**£**
26,395
-
656
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
|---|---|---|---|---|
||||||
|||||27,051|
||||||
|||||_29,272_|
Page 15
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020**
## **9. Analysis of expenditure by activities (continued)**
## **Analysis of direct costs (continued)**
|Staff costs
Ministry and mission fund
General expenses
Communication
Computer
Printing and stationery
Motor vehicles
Council tax
Pulpit supply
Junior Church
Insurance
Light and heat
Water
Cleaning
Repairs and renewals
Equipment
Piano tuning
Copying and reproduction licences
Central Sussex United Area
**Total 2020**
_Total 2019_|**Ministerial**
**2020**
**£**
-
-
166
-
-
-
1,200
3,184
-
-
866
-
(15)
-
302
-
-
-
-
5,703
_7,652_|**Total**
**funds**
**2020**
**£**
**26,395**
**47,652**
**3,678**
**2,136**
**-**
**(1,423)**
**1,200**
**3,184**
**-**
**307**
**4,547**
**4,403**
**191**
**5,169**
**2,038**
**1,024**
**-**
**969**
**200**
**101,670**
_116,715_|_Total_
_funds_
_2019_
_£_
_26,229_
_53,064_
_7,344_
_1,770_
_205_
_2,820_
_1,200_
_3,250_
_313_
_165_
_4,318_
_1,662_
_2,481_
_6,931_
_2,599_
_1,055_
_247_
_862_
_200_|
|---|---|---|---|
||||_116,715_|
|||||
Page 16
**LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020**
## **9. Analysis of expenditure by activities (continued)**
## **Analysis of support costs**
|Depreciation
Ministry and mission fund
Computer
Accounting fees|**Other**
**expenditure**
**2020**
**£**
1,509
257
27
3,646
5,439|**Total**
**funds**
**2020**
**£**
**1,509**
**257**
**27**
**3,646**
**5,439**|_Total_
_funds_
_2019_
_£_
_1,887_
_406_
_355_
_3,538_|
|---|---|---|---|
||||_6,186_|
## **10. Independent examiner's remuneration**
||**2020**|_2019_|
|---|---|---|
||**£**|_£_|
|Fees payable to the charity's independent examiner for the independent|||
|examination of the charity's annual accounts|**630**|_630_|
|Fees payable to the charity's independent examiner in respect of:|||
|All other services not included above|**2,880**|_2,880_|
## **11. Staff costs**
|Wages and salaries
Contribution to defined contribution pension schemes|**2020**
**£**
**26,394**
**-**
**26,394**|_2019_
_£_
_26,170_
_59_|
|---|---|---|
||||
|||_26,229_|
The average number of persons employed by the charity during the year was as follows:
||**2020**|_2019_|
|---|---|---|
||**No.**|_No._|
|Youth pastor|**1**|_1_|
Page 17
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020**
## **11. Staff costs (continued)**
No employee received remuneration amounting to more than £60,000 in either year.
## **12. Elders' remuneration and expenses**
During the year, no Elders received any remuneration or other benefits _(2019 - £NIL)_ .
During the year ended 31 December 2020, no Elder expenses have been incurred _(2019 - £NIL)_ .
## **13. Tangible fixed assets**
|**Cost or valuation**
At 1 January 2020
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_|**Fixtures and**
**fittings**
**£**
**7,002**
**7,002**
**3,014**
**798**
**3,812**
**3,190**
_3,988_|**Office**
**equipment**
**£**
**11,955**
**11,955**
**8,396**
**712**
**9,108**
**2,847**
_3,559_|**Total**
**£**
**18,957**|
|---|---|---|---|
||||**18,957**|
||||**11,410**
**1,510**|
||||**12,920**|
||||**6,037**|
||||_7,547_|
Page 18
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020**
## **14. Debtors**
|Trade debtors
Other debtors
Prepayments and accrued income
Tax recoverable|**2020**
**£**
**330**
**201**
**4,315**
**11,368**
**16,214**|_2019_
_£_
_2,411_
_-_
_2,798_
_13,840_|
|---|---|---|
||||
|||_19,049_|
## **15. Creditors: Amounts falling due within one year**
|Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income|**2020**
**£**
**322**
**-**
**139**
**512**
**973**|_2019_
_£_
_445_
_460_
_138_
_1,601_|
|---|---|---|
||||
|||_2,644_|
## **16. Financial instruments**
||**2020**|_2019_|
|---|---|---|
||**£**|_£_|
|**Financial assets**|||
|Financial assets measured at fair value through income and expenditure|**26,839**|_28,222_|
Financial assets measured at fair value through income and expenditure comprise the balances on the Charity's bank accounts.
Page 19
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020**
## **17. Statement of funds**
## **Statement of funds - current year**
|**Unrestricted funds**
**Designated funds**
Legacies Reserve
Building Fund
**General funds**
General Funds - all funds
**Total Unrestricted funds**
**Restricted funds**
Youth Work Fund
Mission Giving
Events
**Total of funds**|**Balance at 1**
**January**
**2020**
**£**
**49,333**
**25,754**
**75,087**
**(27,139)**
**47,948**
**2,383**
**584**
**1,259**
**4,226**
**52,174**|**Income**
**£**
**2,000**
**-**
**2,000**
**79,658**
**81,658**
**29,047**
**958**
**-**
**30,005**
**111,663**|**Expenditure**
**£**
**-**
**-**
**-**
**(87,182)**
**(87,182)**
**(27,051)**
**(1,486)**
**-**
**(28,537)**
**(115,719)**|**Transfers**
**in/out**
**£**
**-**
**-**
**-**
**(1,150)**
**(1,150)**
**-**
**1,150**
**-**
**1,150**
**-**|**Balance at**
**31**
**December**
**2020**
**£**
**51,333**
**25,754**
**77,087**
**(35,813)**
**41,274**
**4,379**
**1,206**
**1,259**
**6,844**
**48,118**|
|---|---|---|---|---|---|
Page 20
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020**
## **17. Statement of funds (continued)**
## **Statement of funds - prior year**
|**Unrestricted funds**
**Designated funds**
Legacies Reserve
Building Fund
**General funds**
General Fund
**Total Unrestricted funds**
**Restricted funds**
Youth Work Fund
Mission Giving
Events
**Total of funds**|_Balance at_
_1 January_
_2019_
_£_
_49,333_
_20,754_
70,087
_(15,100)_
54,987
_5,790_
_900_
_1,259_
7,949
_62,936_|_Income_
_£_
_-_
_-_
-
_100,502_
100,502
_22,763_
_2,365_
_-_
25,128
_125,630_|_Expenditure_
_£_
_-_
_-_
-
_(107,338)_
(107,338)
_(26,170)_
_(2,884)_
_-_
(29,054)
_(136,392)_|_Transfers_
_in/out_
_£_
_-_
_5,000_
_5,000_
_(5,203)_
_(203)_
_-_
_203_
_-_
_203_
_-_|_Balance at_
_31_
_December_
_2019_
_£_
_49,333_
_25,754_
_75,087_
_(27,139)_
_47,948_
_2,383_
_584_
_1,259_
_4,226_
_52,174_|
|---|---|---|---|---|---|
Page 21
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020**
## **18. Summary of funds**
## **Summary of funds - current year**
|Designated funds
General funds
Restricted funds|**Balance at 1**
**January**
**2020**
**£**
**75,087**
**(27,139)**
**4,226**
**52,174**
_Balance at_
_1 January_
_2019_
_£_
_70,087_
_(15,100)_
_7,949_
_62,936_|**Income**
**£**
**2,000**
**79,658**
**30,005**
**111,663**
_Income_
_£_
_-_
_100,502_
_25,128_
_125,630_|**Expenditure**
**£**
**-**
**(87,182)**
**(28,537)**
**(115,719)**
_Expenditure_
_£_
_-_
_(107,338)_
_(29,054)_
_(136,392)_|**Transfers**
**in/out**
**£**
**-**
**(1,150)**
**1,150**
**-**
_Transfers_
_in/out_
_£_
_5,000_
_(5,203)_
_203_
_-_|**Balance at**
**31**
**December**
**2020**
**£**
**77,087**
**(35,813)**
**6,844**
**48,118**
_Balance at_
_31_
_December_
_2019_
_£_
_75,087_
_(27,139)_
_4,226_
_52,174_|
|---|---|---|---|---|---|
|**Summary of funds - prior year**||||||
|Designated funds
General funds
Restricted funds||||||
Page 22
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020**
## **19. Analysis of net assets between funds**
## **Analysis of net assets between funds - current period**
|**Unrestricted**
**funds**
**2020**
**£**
Tangible fixed assets
6,038
Current assets
36,375
Creditors due within one year
(974)
Difference
(165)
**Total**
41,274|**Restricted**
**funds**
**2020**
**£**
-
6,679
-
165
6,844|**Total**
**funds**
**2020**
**£**
**6,038**
**43,054**
**(974)**
**-**
**48,118**|
|---|---|---|
## **Analysis of net assets between funds - prior period**
|Tangible fixed assets
Current assets
Creditors due within one year
**Total**|_Unrestricted_
_funds_
_2019_
_£_
7,547
43,046
(2,646)
47,947|_Restricted_
_funds_
_2019_
_£_
-
4,226
-
4,226|_Total_
_funds_
_2019_
_£_
_7,547_
_47,272_
_(2,646)_
_52,173_|
|---|---|---|---|
## **20. Pension commitments**
The charity operates a defined contribution pension scheme for its employee. The assets of the scheme are held separately in an independently administered fund. The pension cost charge represents contributions payable by the group to the fund and amounted to £59 (2018 - £Nil).
Page 23