||Charity No
(if any)
**1134140**
Period start date
**01/01/2021**
**To**
Period end
date
**31/12/2021**
**The Parochial Church Council of the Ecclesiastical**
**Parish of St George the Martyr, Shirley**
Annual accounts for the period|Charity No
(if any)
**1134140**
Period start date
**01/01/2021**
**To**
Period end
date
**31/12/2021**
**The Parochial Church Council of the Ecclesiastical**
**Parish of St George the Martyr, Shirley**
Annual accounts for the period|
|---|---|---|
|**Section A**|**Statement of financial activities**||
|**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Gain on sale of fixed assets
S05
Other
S06
S07
**Resources expended (Note 5)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
S17
S20
**_Reconciliation of funds:_**
S21
S22
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**||**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
64,815
100
-
**64,915**
67,480
3,507
-
-
**3,507**
2,991
15,445
1,360
-
**16,805**
10,351
2,038
134
1,345
**3,517**
3,043
-
-
-
**-**
58,902
231
-
-
**231**
25,241|
|||**86,036**
**1,594**
**1,345**
**88,975**
168,008|
|||11,522
367
-
**11,889**
33,473
107,589
-
-
**107,589**
90,597
-
-
-
**-**
-|
|||**119,111**
**367**
**-**
**119,478**
124,070|
||||
|||33,075
-
1,227
1,345
**30,503**
**-**
43,938|
|||-
324
-
3,338
**3,014**
8,031
-|
|||**33,075**
**-**
**903**
**4,683**
**27,489**
**-**
35,907|
|||3,345
2,000
-
1,345
-
**-**
-|
|||**29,730**
**-**
**1,097**
**-**
**3,338**
**27,489**
**-**
35,907|
|||485,399
9,979
24,949
**520,327**
484,420|
|||**455,669**
**8,882**
**28,287**
**492,838**
520,327|
Section B
Balance sheet
Restrictsd
Ineoma
lunds
Unre$trlctad
funds
Endowment Total this
funds
yèar
Total last
year
Fixed assets
Tangible assets
Investments
F01
F02
F03
F04
8,058
73,004
81,062
F05
(Note 81
(Not• 91
Total fixed assets 805
804
39,963
4,754
4,754
28,287
28,287
69,988
69,988
48.021
Current assets
Debtors
(Note 10)
Cash at bank and In hand (Note 121
Total current assets B10
B07
B09
628
628
481
457,996
458.477
410.185
4.128
414.313
Creditors- amounts falling due within
one year
(Note 111
811
2,537
2,537
8,138
Net current assets/(liabilitie$) 812
407.648
4.128
411,776
450,339
Total assets less current Ilabllltles
813
455,669
8.882
28,287
492,838
520,327
Total net assets or Ilabllltles
Funds of the Charity
Endowment funds {Note 13)
Restricted income funds (Note 131
Unrestricted funds
816
455.669
8.882
28.287
492,838
520,327
B17
28,287
28,287
8.882
455.669
24,949
9,979
485,399
818
8.882
B19
455,669
Total funds B21
455,669
8,882
28.287
492.838
520,327
Signed by one or two trustees on behalf ol all
the trustees
Date of
approval
ddlmml
Signature
Print Name
Hwoisr
CC17a IExcell
2310412022
## **Section C Notes to the accounts**
## Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with* the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) • and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.*
* -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support _**The charity is considered to have sufficient funds to meet its**_ the conclusion that the charity is a going _**liabilities and is considered a going concern. The trustees**_ concern; _**have made the assessment for a period of more than 12 months from the date of signature of these accounts.**_ Disclosure of any uncertainties that make the _**Not applicable**_ going concern assumption doubtful; Where accounts are not prepared on a going _**Not applicable**_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }. Yes* * -Tick as appropriate No* _**Please disclose: (i) the nature of the change in accounting policy;**_ Not applicable _**(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information;**_ Not applicable _**and (iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.**_ Not applicable
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). Yes* * -Tick as appropriate No*
## _**Please disclose:**_
|**_Please disclose:_**||
|---|---|
|**_(i) the nature of any changes;_**|Not applicable|
|**_(ii) the effect of the change on income and expense or_**
**_assets and liabilities for the current period; and_**|Not applicable|
|**_(iii) where practicable, the effect of the change in one or_**||
|**_more future periods._**||
||Not applicable|
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
Yes* * -Tick as appropriate No*
## _**Please disclose:**_
**----- Start of picture text -----**
(i) the nature of the prior period error; Not applicable
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
Not applicable
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.
Not applicable
**----- End of picture text -----**
CC17a (Excel)
23/04/2022
3
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies 2.2 INCOME**
**----- Start of picture text -----**
This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a
different or additional policy has been adopted then this is detailed in the box below.
Recognition of income These are included in the Statement of Financial Activities (SoFA) when:
the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and Yes No N/a
the monetary value can be measured with sufficient reliability.
Yes No N/a
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
Offsetting permitted by the FRS 102 SORP or FRS 102.
Yes No N/a
Grants and donations are only included in the SoFA when the general income recognition
Grants and donations criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the extent Yes No N/a
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has Yes No N/a
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
Yes No N/a
Government grants The charity has received government grants in the reporting period
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Tax reclaims on donations Any Gift Aid amount recovered on a donation is considered to be part of that gift and is Yes No N/a
and gifts treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
Yes No N/a
Contractual income and This is only included in the SoFA once the charity has provided the related goods or
performance related services or met the performance related conditions.
grants
Yes No N/a
Donated goods are measured at fair value (the amount for which the asset could be
Donated goods
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
Yes No N/a
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
Yes No N/a
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Yes No N/a
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Yes No N/a
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
Yes No N/a
Donated services and Donated services and facilities are included in the SOFA when received at the value of
facilities the gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as income Yes No N/a
with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.
Yes No N/a
Support costs The charity has incurred expenditure on support costs.
Yes No N/a
The value of any voluntary help received is not included in the accounts but is described
Volunteer help
in the trustees’ annual report.
Yes No N/a
Income from interest, This is included in the accounts when receipt is probable and the amount receivable can
royalties and dividends be measured reliably.
Yes No N/a
Income from membership Membership subscriptions received in the nature of a gift are recognised in Donations
subscriptions and Legacies.
Membership subscriptions which gives a member the right to buy services or other Yes No N/a
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
**----- End of picture text -----**
|**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
**Investment gains and**
**losses**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 9.2.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
They are valued at cost.
**Investments**
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
**Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.|Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
|
|---|---|
**----- Start of picture text -----**
The charity has has investments which it holds for resale or pending their sale and cash and cash Yes No N/a
equivalents with a maturity date less than one year. These include cash on deposit and cash
Current asset investments
equivalents with a maturity date of less than one year held for investment purposes rather than to
meet short term cash commitments as they fall due.
Yes No N/a
They are valued at fair value except where they qualify as basic financial instruments.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
**----- End of picture text -----**
**Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 53,500 100 - 53,600 57,619
and legacies: Gift Aid 11,315 - - 11,315 9,861
Legacies - - - - -
General grants provided by government/other
charities - - - - -
Total 64,815 100 - 64,915 67,480
Charitable
activities:
Fees 2,912 - - 2,912 1,451
Magazine 345 - - 345 1,126
Other 250 - - 250 414
Total 3,507 - - 3,507 2,991
Other trading
activities:
Fundraising income from hall lettings 15,445 - - 15,445 8,991
100 club income - 1,360 - 1,360 1,360
Total 15,445 1,360 - [ 16,805 ] [ 10,351 ]
Income from Interest income 149 134 - 283 550
investments: Dividend income 1,890 - 1,345 3,235 2,493
Rental and leasing income - - - - -
Total 2,039 134 1,345 [ 3,518 ] [ 3,043 ]
Gain on sale Gain on disposal of a tangible fixed asset held
of fixed for charity's own use
assets: - - - - 58,902
Total - - - [ - ] [ 58,902 ]
Other: Coronavirus Job Retention Scheme - - - - 2,473
Insurance receipts - - - - 12,336
Other 231 - - 231 10432
Total 231 - - [ 231 ] [ 25,241 ]
TOTAL INCOME 86,037 1,594 1,345 88,976 168,008
Other information:
All income in the prior year was unrestricted except for: In 2020, restricted income comprised of £100 restricted
(please provide description and amounts) donations, £1,360 100 club income and investment income of
£1,769
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
Not applicable
Where any endowment fund is converted into income in the
prior period, please give the reason for the conversion.
Not applicable
Within the income items above the following items are
material: (please disclose the nature, amount and any prior
year amounts)
None
**----- End of picture text -----**
CC17a (Excel)
23/04/2022
10
**Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
|**Government grant 1**
**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_Please provide details of any_**
**_unfulfilled conditions and other_**
**_contingencies attaching to grants_**
**_that have been recognised in income._**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefited._**|**This year**
**£**
5,000
**Total** 5,000
**Last year**
**£**
2,473
-
-
-
**Total** 2,473
**This year**
Not applicable
**This year**
Not applicable
**Last year**
Not applicable
Not applicable
**Last year**
London Borough of Croydon - Black History Month concert grant
Coronavirus Job Retention Scheme
**Description**
**Description**|
|---|---|
CC17a (Excel)
23/04/2022
11
**Section C Notes to the accounts (cont)**
## **Note 5 Analysis of expenditure**
**----- Start of picture text -----**
This year Last year
Restricted
Unrestricted Restricted Endowment Unrestricted income Endowment
Analysis funds income funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
Staff costs 6,192 - - 6,192 6,515 - - 6,515
Other trading activities - costs of hall
hire
5,330 367 - 5,697 26,159 800 - 26,959
- - - - - - - -
Total expenditure on raising funds 11,522 367 - 11,889 32,674 800 - 33,474
Expenditure on charitable activities:
Contribution to Parish Support Fund 38,280 - - 38,280 37,080 - - 37,080
Church running costs 15,695 - - 15,695 25,969 - - 25,969
Clergy expenses 2,780 - - 2,780 2,330 - - 2,330
Music 1,109 - - 1,109 1,087 - - 1,087
Staff costs 3,433 - - 3,433 6,751 - - 6,751
Church expenses 1,060 - - 1,060 1,013 23 - 1,036
Administrative expenses 1,358 - - 1,358 955 - - 955
Cost of running events 3,790 - - 3,790 204 - - 204
Other - - - - - - - -
Church notice board 2,316 - - 2,316 - - - -
Garden clearance 7,500 - - 7,500 - - - -
Gifts 520 - - 520 290 - - 290
Governance costs 350 - - 350 300 - - 300
Technology 594 - - 594 470 - - 470
Choir chairs - - - - 9,252 - - 9,252
Donations 1,750 - - 1,750 4,872 - - 4,872
Capital project fund expenses 27,054 - - 27,054 - - - -
Pop In expenses - - - - - - - -
Total expenditure on charitable
activities 107,589 - - 107,589 90,573 23 - 90,596
Other
Loss of funds due to fraud - - - - - - - -
Total other expenditure - - - - - - - -
TOTAL EXPENDITURE 119,111 367 - 119,478 123,247 823 - 124,070
**----- End of picture text -----**
## **Other information:**
## **Analysis of expenditure on charitable activities**
|**Activity or programme**
Contribution to Parish Support Fund
Church running costs
Clergy expenses
Music
Staff costs
Church expenses
Gifts
Administrative expenses
Cost of running events
Other
Church notice board
Garden clearance|**Activities**
**undertaken**
**directly**
**Grant**
**funding of**
**activities**
**Support**
**Costs**
**Total this**
**year**
**Activities**
**undertaken**
**directly**
**Grant**
**funding of**
**activities**
**Support**
**Costs**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
38,280
- -
**38,280**
37,080
- -
**37,080**
15,695
- -
**15,695**
25,969
- -
**25,969**
2,780
- -
**2,780**
2,330
- -
**2,330**
1,109
- -
**1,109**
1,087
- -
**1,087**
3,433
- -
**3,433**
6,751
- -
**6,751**
1,060
- -
**1,060**
1,036
- -
**1,036**
1,358
- -
**1,358**
955
- -
**955**
3,790
- -
**3,790**
204
- -
**204**
- - -
**-**
-
- -
**-**
2,316
- -
**2,316**
-
- -
**-**
7,500
- -
**7,500**
-
- -
**-**
520
- -
**520**
290
- -
**290**
**Last year**
**This year**|
|---|---|
CC17a (Excel)
23/04/2022
12
**----- Start of picture text -----**
Governance costs 350 - - 350 300 - - 300
Technology 594 - - 594 470 - - 470
Choir chairs - - - - 9,252 - - 9,252
Donations 1,750 - - 1,750 4,872 - - 4,872
Capital project fund expenses 27,054 - - 27,054 - - - -
Pop In expenses - - - - - - - -
Total 107,589 - - 107,589 90,596 - - 90,596
**----- End of picture text -----**
CC17a (Excel)
23/04/2022
13
## **Section C Notes to the accounts**
## **Note 6 Details of certain items of expenditure**
## **6.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**Last year**
**£**
**£**
350 300
- -
- -
- -|
|---|---|
CC17a (Excel)
23/04/2022
14
## **Section C Notes to the accounts (cont)**
**Note 7 Paid employees** _**Please complete this note if the charity has any employees.**_
## **7.1 Staff Costs**
|||**This year**|**This year**||**Last year**|
|---|---|---|---|---|---|
|||**£**|||**£**|
|**Salaries and wages**|||9,525||13,208|
|**Social security costs**||||100|58|
|**Pension costs (defined contribution scheme)**||||-|-|
|**Other employee benefits**||||-|-|
||**Total staff costs**||9,625||13,266|
|**This year:**||||||
|**Please provide details of expenditure on staff working for the**||||||
|**charity whose contracts are with and are paid by a related party**||Not applicable||||
|**Last year:**||||||
|**Please provide details of expenditure on staff working for the**||||||
|**charity whose contracts are with and are paid by a related party**||Not applicable||||
_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_
|**Band**
**Please provide the total amount paid to key management**
**personnel (includes trustees and senior management) for their**
**services to the charity. For specific amounts paid to trustees,**
**see Note 14.**
**£80,000 to £89,999**
**£90,000 to £99,999**
**£100,000 to £109,999**
**£60,000 to £69,999**
**£70,000 to £79,999**
**No employees received employee benefits (excluding employer**
**pension costs) for the reporting period of more than £60,000**|**This year**
**Last year**
- -
- -
- -
- -
- -
**This year**
**Last year**
**£**
**£**
- -
**Number of employees**
**TRUE**|
|---|---|
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**7.2 Average head count in the year The parts of the charity in which the employees work**
**----- Start of picture text -----**
This year Last year
Number Number
Fundraising - -
Charitable Activities 1.0 1.7
Governance - -
Other - -
Total 1.0 1.7
**----- End of picture text -----**
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## **Section C Notes to the accounts (cont)**
**Note 8 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_
## **8.1 Cost or valuation**
|At the beginning of the year
Additions
Revaluations
Disposals
Transfers *
At end of the year
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
Net book value at the beginning of the year
Net book value at the end of the year
**8.3 Net book value**
**8.2 Depreciation and impairments**|**Freehold land &**
**buildings**
**Other land &**
**buildings**
**Plant,**
**machinery and**
**motor**
**vehicles**
**Fixtures, fittings**
**and equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - 8,058 8,058
- - - - -
- - - - -
- - - - -|
|---|---|
||- - - 8,058 8,058|
||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -|
||- - - - -|
|||
||- - - - -
- - - 8,058 8,058|
Included within fixtures, fittings and equipment is £8,508 of IT equipment. This will be depreciated over its useful economic life of 5 years on a straight line basis. No depreciation will be charged in the year of purchase.
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## **Section C Notes to the accounts (cont)**
## **Note 9 Investment assets**
_**Please complete this note if the charity has any investment assets.**_
## **9.1 Fixed assets investments (please provide for each class of investment)**
|**9.1 Fixed assets investments (please provide for each class of investment)**|**se provide for each class of investment)**|**se provide for each class of investment)**|
|---|---|---|
|**Cash & cash**
**equivalents**
**Listed**
**investments**
**Investment**
**properties**
**Social**
**investments**
**Other**
**Total**
Carrying (fair) value at beginning of
period
- 61,957 - - -**61,957**
**Add:**additions to investments during
period*
- - - - -**-**
**Less:**disposals at carrying value
- - - - -**-**
**Less: impairments**
- - - - -**-**
**Add: Reversal of impairments**
- - - - -**-**
**Add/(deduct):**transfer in/(out) in the
period
- - - - -**-**
**Add/(deduct):**net gain/(loss) on
revaluation
- 3,014 - - -**3,014**
Carrying (fair) value at end of year
**- 64,971 - - - 64,971**
***Please specify additions resulting from**
**acquisitions through business combinations, if**
**any.**
Not applicable|**Cash & cash**
**equivalents**
**Listed**
**investments**
**Investment**
**properties**
**Social**
**investments**
**Other**
**Total**
- 61,957 - - -**61,957**
- - - - -**-**
- - - - -**-**
- - - - -**-**
- - - - -**-**
- - - - -**-**
- 3,014 - - -**3,014**||
||**-**|**64,971 - - - 64,971**|
|||Not applicable|
_**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.**_
**9.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.**
|**This year:**
**Analysis of investments**
**Last year:**
**Analysis of investments**
**Total**
**Grand total (Fair value at year end+Cost less impairment)**
**Total**
**Grand total (Fair value at year end+Cost less impairment)**
**Listed investments**
**Listed investments**|**Cost less impairment**
73,004 -
**Fair value at year end**
**£**
**£**|
|---|---|
||69,988
73,004
**73,004**
**69,988 -**
**-**
**£**
**£**
**Fair value at year end**
**Cost less impairment**
69,988 -|
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## **9.3 Additional information**
**This year Last year Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk.** Listed investments are held at fair value, Listed investments are held at fair value, which **For all investments measured at fair value, the** which is the value of the security quoted on is the value of the security quoted on the London **basis for determining the value, including any** the London Stock Exchange Daily Official List Stock Exchange Daily Official List or equivalent. **assumptions applied when using a valuation** or equivalent. **technique.** Not applicable Not applicable
**For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique. Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.**
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## **Section C Notes to the accounts (cont)**
## **Note 10 Debtors and prepayments**
|**Note 10 Debtors and prepayments**||
|---|---|
|**_Please complete this note if the charity has any_**
**_debtors or prepayments._**
**10.1 Analysis of debtors**
**Prepayments and accrued income**
**Total**|**This year**
**Last year**
**£**
**£**
628 481|
||**628**481|
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## **Section C Notes to the accounts (cont)**
## **Note 11 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **11.1 Analysis of creditors**
|**11.1 Analysis of creditors**|||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|||**Amounts falling due**||||**within**|
**Amounts falling due after**||||
|||**one**||**year**|||**more than one year**||||
|||**This year**||**Last year**|||**This year**||**Last year**||
|||**£**|||**£**||**£**||**£**||
|**Accruals and deferred income**||2,537||||8,138||-|-||
||**Total**|**2,537**||||8,138||-|-||
## **11.2 Deferred income**
|**11.2 Deferred income**||
|---|---|
|**_Please explain the reasons why income is deferred._**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**
**_Please complete this note if the charity has deferred income._**
**This year**
**_There is no deferred_**
**_income in 2021_**|**This year**
**Last year**
**£**
**£**
5,000
-
5,000
- 5,000
-
**Last year**
**_A £5,000 grant was_**
**_received for an event which_**
**_was due to be held in_**
**_October 2020. This was_**
**_postponed due to Covid-19_**
**_and therefore the income is_**
**_deferred until 2021._**|
||- 5,000|
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**Section C Notes to the accounts (cont)**
**Note 12 Cash at bank and in hand This year Last year £ £ Cash at bank and on hand** 413,685 457,996 **Total** 413,685 457,996
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**Section C Notes to the accounts (cont)**
## **Note 13 Charity funds**
## **13.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
General fund Unrestricted 21,227 62,240 - 61,382 - 20,725 - 1,360
Unrestricted Designated for expenditure on the music
Organ & Music fund (designated) and organ 196 - - 984 1,000 - 212
Unrestricted Designated for expenditure on the building
Building fund (designated) works - 1,208 - 15,307 24,000 - 9,901
Unrestricted Designated for expenditure on donation to
Overseas Missions fund (designated) overseas missions 1,356 1,129 - 1,750 - - 735
Unrestricted Designated for expenditure on the church
Church Cottage fund (designated) cottage - - - - - -
Unrestricted Designated for expenditure on church
Church flower fund (designated) flowers 795 110 - 23 - - 882
Unrestricted
Pop In fund (designated) Designated for expenditure on the Pop In 1,101 - - - - 1,101
Unrestricted Designated for expenditure on the church
Church Hall general fund (designated) hall 2,208 15,433 - 12,611 960 - 5,990
Church Hall appeal fund Restricted appeal 3,589 1,460 - 367 - 2,000 - 2,682
Restricted for use on children's ministry
Missen fund Restricted within the church 6,390 134 - - - 324 6,200
CK Endowment fund Endowment 24,949 1,345 - - 1,345 3,338 28,287
Unrestricted
Amity Balanced fund (designated) 39,963 1,890 - - 1,890 - 39,963
**----- End of picture text -----**
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**----- Start of picture text -----**
Unrestricted
Gift Day Fund (designated) Designated for use on Gift Day projects 3,539 4,026 - - - 7,565
Unrestricted
Capital projects fund (designated) Designated for use on the new hall project 415,014 - 27,054 - 387,960
Total Funds 520,327 88,975 - 119,478 - 3,014 492,838
**----- End of picture text -----**
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**Section C Notes to the accounts (cont)**
## **Note 13 Charity funds (cont)**
## **13.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
General fund Unrestricted 15,238 64,036 - 56,189 - 1,858 - 21,227
Unrestricted Designated for expenditure on the music
Organ & Music fund (designated) and organ 283 - - 1,087 1,000 - 196
Unrestricted Designated for expenditure on the building
Building fund (designated) works 423 22,378 - 26,479 3,678 - -
Unrestricted Designated for expenditure on donation to
Overseas Missions fund (designated) overseas missions 4,825 1,403 - 4,872 - - 1,356
Unrestricted Designated for expenditure on the church
Church Cottage fund (designated) cottage 370,843 58,902 - 14,731 - 415,014 - -
Unrestricted Designated for expenditure on church
Church flower fund (designated) flowers 680 195 - 80 - - 795
Unrestricted
Pop In fund (designated) Designated for expenditure on the Pop In 937 164 - - - 1,101
Unrestricted Designated for expenditure on the church
Church Hall general fund (designated) hall 9,073 11,449 - 18,314 - - 2,208
Restricted for use on the Church Hall
Church Hall appeal fund Restricted appeal 2,929 1,460 - 800 - - 3,589
Restricted for use on children's ministry
Missen fund Restricted within the church 6,076 167 - 23 - 170 6,390
CK Endowment fund Endowment 30,186 1,218 - - 1,218 - 5,237 24,949
Unrestricted
Amity Balance fund (designated) 42,927 1,602 - - 1,602 - 2,964 39,963
Unrestricted
Gift Day Fund (designated) Designated for use on Gift Day projects - 5,034 - 1,495 - - 3,539
Unrestricted
Capital projects fund (designated) Designated for use on the new hall project 415,014 415,014
Total Funds 484,420 168,008 - 124,070 - - 8,031 520,327
**----- End of picture text -----**
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**Section C Notes to the accounts (cont)**
## **Note 14 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **14.1 Trustee remuneration and benefits**
## **This year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**FALSE**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**Name of trustee**
**Legal authority (eg**
**order, governing**
**document)**
**_Where an ex gratia payment has been made to a trustee,_**
**_provide an explanation of the nature of the payment._**
**Jan Payne**
**_Please give details of why remuneration or other_**
**_employment benefits were paid._**|**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
**Other**
**TOTAL**
**£**
**£**
**£**
**£**
**£**
9,525 - - -**9,525**
- - - -
**-**
- - - -
**-**
- - - -
**-**
**Amounts paid or benefit value**
Not applicable
Remuneration for roles as hall manager and church administrator.|
|---|---|
## **Last year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**FALSE**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**Name of trustee**
**_Please give details of why remuneration or other_**
**_employment benefits were paid._**
**Sophie Clayton**
**_Where an ex gratia payment has been made to a trustee,_**
**_provide an explanation of the nature of the payment._**
**Legal authority (eg**
**order, governing**
**document)**
**Jan Payne**|**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
**Other**
**TOTAL**
**£**
**£**
**£**
**£**
9,144 - - -**9,144**
826 - - -**826**
- - - -
**-**
- - - -
**-**
Remneration for roles as hall manager, church administrator, and
organist.
Not applicable
**Amounts paid or benefit value**|
|---|---|
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## **14.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_
**No trustee expenses have been incurred (True or False)**
_**TRUE**_
Note that this does not include expenses claimed by the clergy for fulfiling their duties as members of the clergy.
## **14.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
## **This year**
**There have been no related party transactions in the reporting period (True or False)**
_**FALSE**_
During the year, the charity engaged Stace LLP to fulfil the role of quantity surveyor as part of the Annexe building project. Martin Kennedy, who is employed by Stace LLP, is the son-in-law of Susan and Ray Wheeler, who are both trustees of the charity. The contract was awarded after going through the charity's usual tendering procedures. During the year, the charity paid £3,799 to Stace LLP (2020: £nil).
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## **Last year**
**There have been no related party transactions in the reporting period (True or False)**
_**TRUE**_
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