CHARrrY COMMISSION FOR ENGLAND AND WALES Trustees, Annual Report for the priod From 1 January 2020 Porlod start date To 31¥t D•umb•r 2020 riod end date Charlty name: Maybridge Communlty Church Charity rnglslration number. 1134489 Objectives and Activities Summary of Ihe purpos85 of the chanty as Set out in i goveming do¢umenl P¥d117 The objects of the Church are lal the furtherantr of rhe Christian religion by the prowsion and maintenance of a place for the public worship of God for use by partners and attendees of the church.. and Ibl the promotion of other charitable purpose5 In accordance with the Statement of Faith of the church for the time EIng. Surnmary ofthe main actiwtses In lab"on to th)se purpose5 for the pu1¢ b8nefit, in pacUlar. the a¢tivit18s, projects serwce5 J8ntsfj in tr a¢Unt5. P¥a l.17¥ The activitie5 of Maybridge Community Church were significantly affected by the Covid-19 pandemic from mid-march and subsequent adherence to the Government Guidelines resulting in normal church activities being reduced and changed to meet the new circumstances. However throughout the pandemic we have kept the public benefit aspect in mind and In action through what we have been able to deliver and provide. , SurKlay Churth serrfices". Prior to the pandemic there were three regular church services. at rwo different venues which were freely open to all. providing people of all ages a range of styles and opportunlties for the public worship of God. learnin9 about the Christian faith. welcoming newcomers and building a sense of community. On average 319 attended church every Sunday across thèsè service& The 8.30am 8reakfast Church service at the church building (average attendance 35 ," The 10.30am Servtce at
Chatsmore Catholic High School- now re-named St Oscar Romero Catholic School laverage attendance 2391 with a full programme of children and youth activities I'crèche Seek,, 'Explore', Discover, and 'Elevate'l,' and an evening service called The Six, at the church building (average attendance of 561, followed by a youth gathering called'Amplify'. In addition the sermons from the 10.30am Service were freely available on our website and podcast services. Other resources and materials related ¢0 the services were also made available on the website. Users of our website were from around the world as well as the UK. From mid-march, when in-person church services were noi possible or sensible clue to the pandemic, a weekly digital church service was provided on the internet for anyone to access. Initially this was showing pre- recorded content, then this developed into Using a Church-online platform which enabled greater engagement to anyone who was viewing with a chat facility and prayer request facility. A zoom coffee session was also developed as a space for people to chat, connect and engage. Mld.w••k •ctlvltlrf'. Building Bonds with Bump5 and Babies, providing friendship and support for expectant and new mums. This was able to operate during some phases ofthe pandemic under the 'support group, exception." Tot5 and Tinies, a weekly parent and toddler group during term time for local parents with pre-school children to meet together and for their children to play and undertake activiiies such as craft and singing. During the pandemic a scaled down small support group comprising of familie5 who previously attended this group was formed under the'support group. exception,. Midweek Mash-up, a weekly after school club for primary ed children,. a Parentin Course5 for
parents and carers Icx)king at parenting themes. nts for Prior to the pandemic this including Week Ladies m*ting with refreshments and a speaker or actwity, and occasional outings", a monthly meal and speaker and Christian reflection at.nd, Body. Soul.. During the pandemic 3 small number of garden based BBQS were held when this ¥r<as allowed and regular deliveries of free tK)xes of goodies and activities Cards and craft items were given out to senior& Regular contact was maintained via phone and visiting dep5 to ensure isolation and loneliness was addressed. ' Weekly term time youth group called 'Elevate' on a Wednesday evening for youngeT teens which was held in rson when Fermissible and via ' zoom when noL Elevate a150 met on a Sunday morning at the 1030am semce and during 2020 this was mixrure of in-per50n gathering and zoom meÈtings. On a Sunday evening , the older youth group'AmpliV had it's gatherings. either in-person or via zoom and thiswas supplemented by mId-k small group meetings and events where Kx)ssible. mm ti We ran a weekly low<ost community cafe from our church building which is open to all. up until ihe pandemic restriction& Throughout the whole year wewere able to operate a free community serwce called'parish Nursing under the national Parish Nursing Ministries UK The Parish Nurse service is led byour two registered Parish Nurses lone specialising in youth) and they had a team of around 20 supeNised volunteer& Examples of work by the team included helping people navigate the Covid-19 pandemic, health assessments and advice. helping with appointments and understanding medical Issues, advcca and befriendin carer
support, someone to listen. garden clearance, minor DIY, assistance in attending appointm&nts or filling in forms, support during mental health difficultie5 or after hospital stays or bereavement. We also sourced and supplied goods to those in need. The church also provided pastoral care to those in need, enabled prayer sessions at the church building, via zoom ar)d in people's homes, and supported around 25 home groups (known £5 Partnership Groupsl meeting In person or via zoom across Worthing. These groups were to enable people to learn together about following Jesu5 and provide support to each other. This was extremely valuable during the pandemic as it provided a framework for c£re. Use of the bulldlng by the local community. The church building is owned by the church but shared during the week with the West Sussex County Council to run the Maybridge Childr&n and F8mily Centre which provided activities and support to hundreds of local families. Since the start of the pandemic the Children and Family Centre Stopped funning services from the building and instead delivered them directly to the community. When free, and In times when pandemic restrictions allowed, the church building has been hired by the local community. In addition the church building was used to hold rites of passage ceremonies such as baby dedications, wedding5, funerals and thanksgiving services. Other events and activiti Social gatherings, learning opportunities and community events organised or facilitated by the church included (either in person prior to the pandemic restrictions or online at other times).. Events to explore, discover arid Cèlebrate the main Christian festivals
'Alpha' course for those exploring life, Christianity and faith A w*k-long 24n prayer event with 2 prayer rooms Invitational 9)cial events and fundraisers activities for other charities and for the work of the church The church website continued to provide information to the public and church users about the activities of the church. our role IrTr the community. I information the Christian faith and explanations about how to be involved in church life. The church had over 700 followers on Its Facebook page and over 100 Instagram followers. A special online service5 at Christmas designed specifically for those who may not USU311y attend church but want to celebrate Christmas, was promoted via a new community magazine we launched and then accessed by approximately 830 people. A range of courses and other opportunities for those wanting to develop their understanding of the Christian faith and deal with issues from their past or prèsent that may be holding them back were provided. These included the Christians Against Poverty Life Skills Course, a course called 'Formation' and 3 training programme for leadership Called 'Intèntion'. Further involvement In the eomrnunity and beyond: From August 2020 we took on the Boxes of Hope project for this part of Worthing that was developed by Transforming Lives for Good. We mobilised volunteers from within the church and outside the ch¢Jrch to make deliveries of free boxes of food, household items. games and recipes for local families in immediate need during school holidays In our community. Some were self-referred or referred b friend5, Others were
referred by partner agencies or local service providers. Voluntary donations were provided. In food or funds so that it was free at the point of need. Maybridge Communitychurch, worked with other local churches, supported thrèe refugee families through the separate charity called 'Worthing For Refugees,. A Children and Family Centre operates from the church building, run by West Sussex County Council, providing a range of activities, information and support to local families, éspecially who have pre- school aged children, Pastoral support provided for those in the community in need or seeking the care and support of a minister or church, and a Care Fund provided rinancial support to those in need in the church and beyond. Maybridge Community Church donated funds to a number of local groups that bèneflt the local community. Global mission support was provided to six specific charities and projects around the world.. Tearfund (global Christian relièf and development charity) Opèn Doors Ichristian charity supporting the pèrsecuted churchl Pursuit International Ichristian charity working with young adults in Kolkata, India) AWM-Pioneers (Christian charity providing support in Arab nations) Amplifying Voice5 (global charity equipping communities with media tools, to get people talking, listening. and taking action, to improve local health. well-being and ré511iencel. Emmanuel Ministries Calcutta (relief and developmènt charity working in Kolkata's slums, provision of education, drLJg rehabilitation, communit care
and church ministry) in Kolkata, India. In addition the Church responded to disaster appeals and supported Home for Good, charity enabling fostering and adoption in the UK Summ•y. This programme of teaching. facilitation of actNities, provision of resources and enabling of people to resrK)nd to the challenges and opportunities of the Christian faith has the main ways Maybridge Community Church fulfilled the objecis and purp)se statement of the charity in a way ihat is of benefit to the publi Statement eonfimiThJ wh81her the trustees hav• had regard lo Ihe guiL1ar Issuad by Ihe Cha Commission on bgnofil Throughout 2020. including during the pandemic period. Maybridge Community Church undertook a range of activities and events in ordèr to fulfil its objècts and see the achievement of its purposé statement. The priorities ond programme of thè church for the year are drawn up by the leadership team and agreed, monitored and evaluated by Eldèrs and Trustee& Changes brou9ht by the pandemic were also considered and approved through thèsè leadership grou In agreeing the priorities and programme of the church for the year, Trustees paid due regarcl to the Public Benefit guidance issued by the Charity Commission. sn particular the specific guidance on charitie5 and the advancement of religion. Addltlonal InfornOn lopt10nl You may choJ5è to indude lurther statwnents wherè rthvant abcKrt'. P*413 Policy on grant nkj
Pdicy on 50oa) in%Wrrt induding program related inv8slrnent 1.38 )trlbution made by volunteers Achlevoments and Perforniance The wo¥k ofthe Church. as described atx)ve, furthered the Christian religion through the provision of a wide range of gathering5 lin-person and online). events and community opportunitie5 for people to explore. learn. grow and live out the Christian faith as part of a l¢xal community. The church was well atiended. Ix)th in-person and online. prowded for all ages anol stages of farth lor none). continued to develop new initiatives and respond to opFx)rtunitie% and undertook a range ofcommunity projects and programmes. Apart from during the pandemic, the chur¢h building was used genefally 7 day5 a weel Including most evening& for charitable purKX)S Summary of Ihe main achwements oftr Chwity. Identrfwng drffererKe the charity5 work has made to the circumstances of its b&neficores anyimder benefits to s85 Matt Walmsley was apwinted as the new Senior Minister from january 2020 and later in the Spring we said goodbye to our Director of Mi10n. In the autumn a part-time creative and digital media co-ordinator was apwjnted to lead on our digitsl church programme. In 2020 specific achievementsto highlight include.. Holding our third successful 24- 7 non-stop prayer week in Februa
Prwding a digital Thought for the da through the gInnIng stage5 of the pandemic Launching and maintaining digital church every weeK Including specific material fo¥ kids and youth, during the pandemic. Launching ou¥ Instagram account Maintaining direct contact with so many during the pandemic. especially seniors. Running two Alpha courses including one which was online due to the pandemic. Launching and developing the Boxes of Hope programme which provided in excess of 2200 meals to 133 familiès durin9 school holiday5. Launching our community magazir)e I'M'I free to 750 horne5 in the local area. Undertaking an externally led rewew resulting in a process of refreshing our vision and valuès staiements and clarifying areas of development for the future. Partscipating In two nationally led 'Lead kademy, dèvelopment programmes for churches. Appointing two new Elders and two new Trustees and undèrtaking trainin9 for both group Integrating new finance software and procedures to streamline financial processe5 in-house. AddltlonJl Infomiallon loptlonall You rna choose lo indude further stalements rel•v8nt atoul.. Achievements against objective5 Sèt Perfonnance of fundravJing actiwts.es against obj.ecb set P•J 1.41
Investrnent performance against obj'ecti P*a t.41 Oth
Financial Revle4V -"r'.rn 2V_ Ir. or fesertsS-._ ej •tsr -_ tr-ha-, r/5 #¢5 fns tkw_ )n the rrfJrth s 3rr-.tr IA Gf financial cr.aritatrle 00 s a rnFcrarJ OKJrtrsll irF irrxvp_ gr urExF¥L•3 axkrerJre. . rJsrees V4711 ere¥ar rK)t tts set asiae frJnos unrr1.. One Tn-th of Gpnerai . ILJnresrrti&a fJndl rJnnirMJ cc6ts 1£40.(Y)Ji as tre r1r reser5 to ane £t57.1SE of fJnd> 9)me of é41)rth ts'.g&ntifTr80 for srEcrf exrercr£Jre lict at)4 P*a122 P•7124 Not aOicabl& 123 . ¢atI YL I P¥J147
Structure, Govomance and Management DesCriptn of thantys trusts.. Type of goveming drnent Il(Ubl éeea, royal ¢hartefl Scheme of the Charity Commission l April 2002 as amended by scheme of the Charity Commission 3, November 2009 and a resolution of the Trustees 141h December 2009 as affirmed by the Membership 12" Janua 2010 Unincofp)rated Charity registered 24- February 2010 How is the charity constiluled7 18 g unincorporated assoc1314on CIO., Trustee Seetn methcas induding details of any onstitutional e.g. 81ection to post or narn• ol any parson or tK¢Jy en'lknJ to appoint or more trustees P•¥125 P•¥ 12$ The exisiing trustees appoint any new trustees following the provisions laid out in the charitys governing instrument. Addltlonal Infornlon lopt181) You rna choose lo indude furth8f Stat1•nts r•lo¥ant at•>Jt.. Polld•8 and yoe•durn8 aiyopted for the induclK)n and trainiThJ o( trust The ch8rfty's ¢xganlsatwl $truclur8 and any id8r natknork wlh %thi¢* tt chartty works P•¥ i.si Relab'on5hip wth any felabj path5 Other Reference and Administralive dotalls Chan name Oth8r name the tharity use5 islered thanty numbar brid e Communi Church II34489
Charitys PrillCApal address l Maybrid9e Community Church, TT The Strand, Worthing, West Sussex BN12 60R Names of th• charlty trustegs who manago tho eharlty Dat•8 oclAd 6f not 1orwhoK• Offlc• Illany) ofp•rnon lor body) •ntM•d Int tru•t•• to# Gregory Jenkins Michael Jacklin Chair Resigned 31n¥20 Stephen Tucker Tim Ilansley Chris Kronda Emily Bellenie Jane, Alam Sheikh Appointed 2407120 Appointed 04109120 10 12 13 14 15 16 18 19 rale trustees- narne5 01 tha dir8ctors at the date the re Dlr•Gto¢ n*m• wasa roved Nam8 ol trustees holdiNJ title to propgrty bekjnging to thè charity TFUSt•• Ii•m• D4t•• Ict If not lorwhd• •r
Funds held as custodian trustees on behalf of others Descripbon ol the assets hekj in this capauty Nam and obCtS of ihe charrty on wtr)se behaw the assets arè h8kl and how this I falls within the custodian charity's obj'eds Detalls of arr8ThJernents for I safe ojstody aThJ regatson of such a58ets from the Charis own assets Addftlonal Inlomiatlon loptlona Names and addrès* of Jdvi8or¥ IOptl¢Jnal Infomlatlonl Tyw of N•m• Addr•s# N•m• of ehlef ox•eutlv• Of nam•¥ of Mnlor 8taff m•mb•rs (Optlonal Inf0rnMonj Matt Walm51ey, Seniof Minister Phil Papps, Opèrations Director Exgmptlons from dlsclosure Re•wi for non41isdosure of Ke onnel dgt•iL8 Other o tlonal infomiatlon
Declaralions Signatyr•lsl Full n•m•ls) Greg )enn5 Phil Papps Ch•ir. •tcj ChairofTru2ees 0rationS Director ZO-C<- LOZC.
ANNUAL FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2020
MAYBRIDGE
COMMUNITY CHURCH
CHARITY REG NO 1134489
Page 2 Legal and Administrative Information Page 3 Statement of Financial Activities Page 4 Balance Sheet
Pages 5 to 11 Notes to the Financial Statements Page 12 Independent Examiners Report to the Trustees
Independent Examiners Ltd 2 The Broadbridge Business Centre Delling Lane Bosham West Sussex PO18 8NF
1
MAYBRIDGE COMMUNITY CHURCH
LEGAL AND ADMINISTRATIVE INFORMATION
CHARITY COMMISSION REG. NO. 1134489 START OF FINANCIAL YEAR 1st January 2020 END OF FINANCIAL YEAR 31st December 2020
TRUSTEES AT 31ST DECEMBER 2020 Mr Gregory Jenkins (Chair) Mr Timothy Ransley Mr Stephen Tucker Mr Chris Kronda Ms Emily Bellenie (appointed 24th July 2020) Mr Jané Alam Sheikh (appointed 4th September 2020) Mr Michael Jacklin (resigned 31st December 2020)
The existing trustees appoint any new trustees following the provisions laid out in the charity's governing instrument.
LEGAL STATUS Unincorporated Charity registered 24 February 2010. GOVERNING INSTRUMENT Scheme of the Charity Commission 19th April 2002 as amended by scheme of the Charity Commission 3 November 2009 and a resolution of the of the Trustees 14 December 2009 as affirmed by the Membership 12 January 2010. (a) the furtherance of the Christian religion by the provision OBJECTS and maintenance of a place for the public worship of God for use by members of the church; and (b) the promotion of other charitable purposes in accordance with the Statement of Faith of the church for the time being.
CORRESPONDENCE ADDRESS 77 The Strand Worthing West Sussex BN12 6DR
PRIMARY BANKERS HSBC plc 16 Goring Road Worthing West Sussex BN12 4AW
INDEPENDENT EXAMINER P B Robinson MAAT FCIE Independent Examiners Ltd 2 The Broadbridge Centre Delling Lane Bosham West Sussex PO18 8NF
2
MAYBRIDGE COMMUNITY CHURCH STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2020
| Notes INCOME AND ENDOWMENTS FROM: Donations and Legacies 3a Other Trading Activities 3b Investments 3c Charitable Activities 3d TOTAL INCOME EXPENDITURE ON: Raising Funds 4a Charitable Activities 4b Other Trading Activities TOTAL EXPENDITURE NET INCOME/ (EXPENDITURE) Gross Transfers between funds - in Gross Transfers between funds - out Net Transfers 5 NET MOVEMENT OF FUNDS Total Funds Brought Forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted TOTAL TOTAL & Designated Restricted FUNDS FUNDS Funds Funds 2020 2019 £ £ £ £ 291,832 26,777 318,609 400,316 13,789 0 13,789 18,988 254 0 254 433 1,825 0 1,825 4,985 307,700 26,777 334,477 424,722 913 0 913 1,007 274,005 41,293 315,298 404,842 0 0 0 0 274,918 41,293 316,211 405,849 32,782 -14,516 18,266 18,873 0 43,380 43,380 50,023 -23,496 -19,884 -43,380 -50,023 -23,496 23,496 0 0 9,286 8,980 18,266 18,873 534,918 57,274 592,192 573,319 544,204 66,254 610,458 592,192 |
|---|---|
Movements on all reserves and all recognised gains and losses are shown above. All of the charity's operations are classed as continuing.
The notes on pages 5 to 11 form part of these financial statements.
3
MAYBRIDGE COMMUNITY CHURCH BALANCE SHEET AS AT 31ST DECEMBER 2020 Unrestricted & Designated Restricted Funds Funds 31-Dec 2020 Total 31-Oec 2019 Total Notes Flxed Assets Tangible assets 361,759 361,759 378,448 Current Assets Debtors Cash at bank and in hand 4,686 178,100 4,686 244,354 4,120 216,979 66,254 Total Current Assets Creditors.. amounts falling due within one year 182,786 66 254 249,040 221,099 341 341 7,355 NET CURRENT ASSETS 182,445 66,254 248,699 213,744 NET ASSETS 544,204 66,254 610,458 592.192 Funds of the Charlty Unrestritted Funds (General Fund) Designated Funds Restricted Funds 542,218 1,986 542,218 1,986 66,254 533,418 1.500 57.274 66,254 Total Funds 544,204 66,254 610,458 592,192 Approved by the Trustees on . and Signed on their behalf by Mr Gregory Jenkins, Trustee
MAYBRIDGE COMMUNITY CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2020
1. ACCOUNTING POLICIES
Incoming Resources
Recognition of Incoming Resources
These are included in the Statement of Financial Activities (SOFA) when:
▪ the charity becomes entitled to the resources;
▪ the trustees are virtually certain they will receive the resources; and
▪ the monetary value can be measured with sufficient reliability
Incoming Resources with related expenditure
Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported gross in the SOFA.
Grants, Donations and Legacies
Grants, Donations and Legacies are only included in the SOFA when the charity has unconditional entitlement to the resources.
Tax reclaims on Donations and Gifts
Incoming resources from tax reclaims are included in the SOFA during the same period as the gift to which they relate.
Donated Services and Facilities
These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.
Investment Income
This is included in the accounts when receivable. Interest earned on surplus funds is allocated, proportionately, to the relevant funds.
Expenditure and liabilities
Liability recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
Governance Costs
Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advice to trustees on governance or constitutional matters. However, no charge is made for trustees meetings and much of the church management is carried out without charge by volunteers. This intangible cost is not included in the Statement of Financial Activities since there is no measurable cost to the volunteers for their service.
Grants payable
The church makes grants and donations to other organisations whose charitable objects compliment its work. These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the church.
Changes in Accounting policies and previous accounts
There have been no changes to the accounting policies (variation rules and methods of accounting) since last year, with reporting now prepared to SORP 2015 (FRS 102) as from the previous reporting period.
5
MAYBRIDGE COMMUNITY CHURCH
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2020
Fixed Assets
i) The church and halls buildings are included in the accounts at the original construction cost.
ii) The freehold land is subject to a pre-emption clause, contained in a Land Registry Transfer dated 18th June 1968 (modified by a Deed of Variation dated 31st January 2005 and a Deed of Release and Consent dated 12th November 2008), which provides that if, during a period of 80 years from 18th June 1968, the buildings shall cease to be used as a church, the Worthing Borough Council can purchase the land and buildings for £1,250 together with a sum representing the open market value of the buildings. Thus, the freehold land has been included in the accounts at £1,250. Title Absolute is held by The Official Custodian for Charities on behalf of Maybridge Community Church.
iii) Tangible fixed assets are capitalised if they can be used for more than one year, and cost at least £500. They are valued at cost.
iv) Tangible fixed assets, acquired out of restricted funds, are transferred to and held in unrestricted funds following the discharge of the relevant restriction.
Depreciation
Depreciation on buildings, furniture & fittings, and computers & equipment is calculated to write off the cost on a staright-line basis over their expected useful life. Annual depreciation is calculated on new purchases in the year of puchase but no depreciation is calculated in the year of disposal. The rates for depreciation are shown below:
| Buildings | 2% |
|---|---|
| Furniture & Fittings | 10% |
| Computers & Equipment | 20% |
Basis of preparation
The financial statements are prepared on the historical cost basis convention (as modified to include the revaluation of investments) in accordance with the Charities Act 2011, "Accounting and Reporting by Charities" (SORP 2015), applicable accounting standards and the Companies Act 2006. The accounts have been prepared on a going concern basis. The charity meets the definition of a public benefit entity under FRS 102.
The Charity has claimed exemptions available in Section 1a of FRS 102 not to prepare a cash flow statement since it is a small charity.
| 2. TANGIBLE FIXED ASSETS | Freehold | Furniture | Computers | Total | |
|---|---|---|---|---|---|
| Land and | and | and | |||
| Buildings | Fittings | Equipment | |||
| £ | £ | £ | £ | ||
| Cost | 01-Jan-20 | 593,800 | 19,858 | 19,445 | 633,103 |
| Additions | 0 | 0 | 0 | 0 | |
| Disposals | 0 | 0 | 0 | 0 | |
| Cost at | 31-Dec-20 | 593,800 | 19,858 | 19,445 | 633,103 |
| Depreciation | 01-Jan-20 | 237,976 | 4,332 | 12,347 | 254,655 |
| Disposals | 0 | 0 | 0 | 0 | |
| Charge | 11,851 | 1,984 | 2,854 | 16,689 | |
| Depreciation at | 31-Dec-20 | 249,827 | 6,316 | 15,201 | 271,344 |
| Net Book Value | 31-Dec-19 | 343,973 | 13,542 | 4,244 | 361,759 |
| Net Book Value | 01-Jan-20 | 355,824 | 15,526 | 7,098 | 378,448 |
The annual commitments under non-cancelling operating leases and capital commitments are as follows: 31st December 2020 : None
31st December 2019 : None
6
MAYBRIDGE COMMUNITY CHURCH
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2020
3. INCOME AND ENDOWMENTS FROM:
| a) Donations and Legacies Offerings 5 Tax Recovered 5 Gift Days, Appeals etc. Other b) Other Trading Activities Sale, Refund, Part Exchange Premises Hire Children and Family Centre Income c) Investments Bank Interest d) Charitable Activities Church Courses Discipleship Resouces Exchange Cheques Hospitality Invitation Events Office Supplies Photocopying Refreshments Services Resources Socials Staff Training & Development Youth & Children Children and Families Youth Amplify Youth Elevate Youth Work General 4. EXPENDITURE ON: a) Raising Funds: Publicity |
Unrestricted & Designated Restricted TOTAL TOTAL Funds Funds 2020 2019 £ £ £ £ 235,616 23,670 259,286 314,466 50,402 3,107 53,509 58,799 3,136 3,136 26,952 2,678 2,678 99 291,832 26,777 318,609 400,316 18 18 101 0 298 13,771 13,771 18,589 13,789 0 13,789 18,988 254 0 254 433 465 465 369 20 20 0 0 1,250 0 0 0 789 134 134 20 4 4 68 29 29 142 0 0 24 0 0 64 441 441 101 421 421 992 75 75 189 45 45 588 191 191 389 1,825 0 1,825 4,985 913 0 913 1,007 |
|---|---|
7
MAYBRIDGE COMMUNITY CHURCH
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2020
| 4. EXPENDITURE ON (continued): Notes b) Charitable Activities Depreciation Cleaning Materials DBS Disclosure Costs Equipment and Fittings Health and Safety Insurance Maintenance Service Contracts St Oscar Romero (Chatsmore in 2019) Rent Electricity Gas Water Hospitality Invitation Events Pastoral Gifts Socials and Clusters Special Pastoral Support Volunteer Appreciation Accounting & Payroll Accounts Examination Stripe/GC/Givt Fees Alpha Church Courses Church Services Discipleship Guest Speakers Refreshments ICT Costs Membership Subscriptions Office Furniture Office Supplies AV, PA, Musical Equipment Photocopier Sofeware Support and Backup Telephone & Internet Website and Database Exchange Cheques Staff Employment Costs 9 Children and Families Craft Children and Families Food Children and Families General Children and Families Holiday Club Children and Families Resources Youth - Amplify Provision Youth - Elevate Provision Youth - Mentoring Youth Work General Designated and Restricted Funds 5 |
Unrestricted & Designated Restricted TOTAL TOTAL Funds Funds 2020 2019 £ £ £ £ 16,689 16,689 17,718 759 759 642 50 50 141 495 495 956 1,184 1,184 176 2,595 2,595 2,243 889 889 759 2,143 2,143 2,752 4,532 4,532 12,003 3,133 3,133 6,092 1,464 1,464 2,024 578 578 1,020 451 451 1,016 0 731 243 243 6 25 25 66 75 75 0 277 277 777 369 369 0 720 720 660 688 688 0 357 357 383 59 59 943 893 893 985 79 79 266 50 50 350 458 458 1,523 75 75 318 2,734 2,734 1,452 130 130 239 869 869 981 0 2,541 912 912 1,402 235 235 1,080 1,213 1,213 1,254 1,386 1,386 1,481 0 1,251 219,538 219,538 253,553 26 26 81 144 144 518 984 984 550 340 340 844 309 309 490 294 294 789 185 185 1,188 99 99 510 2,410 2,410 2,379 2,867 41,293 44,160 77,709 274,005 41,293 315,298 404,842 |
|---|---|
8
MAYBRIDGE COMMUNITY CHURCH
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2020
| 5. ANALYSIS OF FUNDS Unrestricted Fund: General Fund Designated Fund: Chatmore Development Fund Community Fund Grants and Outside Funding Fund Total Unrestricted & Designated Funds Restricted Funds: Mission Funds: Missions Distribution Global Fund Missions Distribution Local Fund Arab World Ministries Fund Emmanuel Ministries Fund HCR UK Missions Other Operation Mobilisation Fund Pursuit International Tearfund Care Fund Community Cafe Fund Courses Fund Ladies Fellowship Fund Lucy Clay Fund MindBody - Mind Body and Soul Fund Parish Nursing Project Fund Restricted Gifts Special Projects Fund Stand Building Fund Tots and Tinies Fund Youth Fund Rounding Errors Total Restricted Funds Total All Funds |
Balance Balance 01-Jan-20 Income Expenditure Transfers 31-Dec-20 £ £ £ £ £ 533,418 304,347 272,051 -23,496 542,218 0 0 0 0 0 1,500 3,353 2,867 0 1,986 0 0 0 0 0 534,918 307,700 274,918 -23,496 544,204 0 1,484 0 -1,484 0 36,829 0 4,000 5,196 38,025 0 0 9,600 9,600 0 0 5,239 8,371 3,145 13 0 0 2,068 2,068 0 629 0 724 750 655 0 0 1,076 1,076 0 0 0 3,145 3,145 0 0 867 283 0 584 2,087 11,394 4,129 100 9,452 369 672 615 0 426 1,019 0 720 0 299 624 540 182 0 982 3,996 500 500 0 3,996 510 225 251 0 484 3,351 1,510 1,808 0 3,053 0 126 126 0 0 0 1,225 1,225 0 0 7,758 0 0 0 7,758 127 186 122 0 191 -26 2,809 2,347 -100 336 1 0 1 0 0 57,274 26,777 41,293 23,496 66,254 592,192 334,477 316,211 0 610,458 |
|---|---|
9
MAYBRIDGE COMMUNITY CHURCH
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2020
5. ANALYSIS OF FUNDS (Continued)
Care Fund (was The Fellowship Fund) is for pastoral needs within the church and community. Chatsmore Development Fund is for any additional equipment needed and the development of our main 10.30am service.
Community Café Fund is for costs and outreach in the community café.
Community Fund is to help support individuals or organisations
Courses Fund is for donations received from outside sources for running particular courses as part of the work of the charity.
Ladies Fellowship Fund is for ministry among ladies.
The Lucy Clay Fund is primarily to assist people from the church in mission work.
Mind Body and Soul Fund is for activities and outreach to older people in the community. Mission Funds are for distribution to specific mission agencies external to the church.
Parish Nursing Project Fund is for supporting the parish nursing ministry in the community.
Pursuit International Fund is a holding fund for disbursement to Pursuit once their bank account is set up.
Restricted Gifts Fund is for money that is credited or debited but is not directly related to church funds, it passes in and out of the account. Special Projects Fund is to finance projects without making undue demands on the Unrestricted General Fund.
Strand Building Fund is money received from church Gift Day for church refurbishment.
Tots and Tinies Fund renamed from Take a Break Fund and is for parent and baby/toddler group activities and outreach. Youth Fund is for activities and outreach to children and youth within the church and the community.
The restricted funds are wholly represented by cash reserves of the church.
| 6. CASH AT BANK AND IN HAND HSBC Current Account HSBC Money Manager Deposit CAF 90 Day Account Scottish Widows Community Café Cash Float 7. DEBTORS AND PREPAYMENTS Gift Aid Trustee Training Tickets Deposits |
Unrestricted Total Total & Designated Restricted 31-Dec 31-Dec Funds Funds 2020 2019 £ £ £ £ 11,964 11,964 22,213 88,220 66,254 154,474 116,974 77,876 77,876 77,752 40 40 40 178,100 66,254 244,354 216,979 £ £ £ £ 3,629 3,629 3,995 40 40 0 992 992 0 25 25 125 4,686 0 4,686 4,120 |
|---|---|
10
MAYBRIDGE COMMUNITY CHURCH
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2020
| 8. CREDITORS |
ACCRUALS | AND | DEFERRED | Unrestricted | Total | Total | Total | |
|---|---|---|---|---|---|---|---|---|
| INCOME: AMOUNTS FALLING DUE WITHIN ONE | & Designated | Restricted | 31-Dec | 31-Dec | ||||
| YEAR | Funds | Funds | 2020 | 2019 | ||||
| £ | £ | £ | £ | |||||
| Gifts | 193 | 193 | 320 | |||||
| Musical Equipment | 129 | 129 | 0 | |||||
| Subscriptions | 14 | 14 | 0 | |||||
| Payroll | 5 | 5 | 0 | |||||
| Staff Costs to HMRC | 0 | 4,035 | ||||||
| Moderator Costs for | 2019 | 0 | 3,000 | |||||
| 341 | 0 | 341 | 7,355 | |||||
| 9. STAFF COSTS AND NUMBERS | 2020 | 2019 | ||||||
| Gross Wages and Salaries | £ 175,560 |
£ 211,190 |
||||||
| Employer's National | Insurance Costs | 15,674 | 14,733 | |||||
| Pension Contributions | 21,875 | 16,517 | ||||||
| Other Costs | 6,429 | 11,113 | ||||||
| 219,538 | 253,553 |
There are twelve paid members of staff (thirteen in 2019). Four are full-time (five in 2019) and eight (eight in 2019) are part-time. Staff are paid through the PAYE system. No employee received emoluments in excess of £60,000 (2019 - none).
The church pays pension contributions for nine members of staff (nine in 2019):
Pension contributions for six staff are paid into the NEST workplace pension scheme (seven in 3019).
Pension contributions for three staff are paid into their individual pension schemes (two in 2019)
No payments were made to trustees or any persons connected with them during this financial period. No material transaction took place between the charity and a trustee or any person connected with them.
Employees who were engaged in each of the following activities:
| Activities in furtherance of charity's objects Management and administration Other |
2020 2019 TOTAL TOTAL 9 10 2 2 1 1 12 13 |
|---|---|
10. RISK ASSESSMENT
The trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.
11. RESERVES POLICY
The trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the church's size and the level of financial commitments held. The trustees aim to ensure the church will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The trustees will endeavour not to set aside funds unnecessarily.
11
INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS
Report to the trustees / members of Maybridge Community Church on the accounts for the year ended 31st December 2020 set out on pages 3 to 11.
Respective responsibilities of trustees and examiner
The charity's trustees are satisfied that the audit requirement of section 144(2) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the governing documents or constitution of the Charity for the conducting of an audit. As a consequence the trustees have elected that the financial statements be subject to independent examination.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for an independent examination, it is my responsibility to:
-
examine the accounts under section 145 of the Act.
-
to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Act, and
-
to state whether particular matters have come to my attention.
Basis of independent examiner's statement
I conducted my examination in accordance with the General Directions given by the Charity Commissioners for England & Wales in relation to the conducting of an independent examination, referred to above. An independent examination includes a review of the accounting records kept by the Charity and of the accounting systems employed by the Charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you as trustees concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of the Charities legislation and that the financial statements comply with the SORP, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements.
The procedures undertaken do not provide all the evidence that would be required in an audit , and information supplied by the trustees in the course of the examination is not subjected to audit tests or enquiries, and consequently I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.
I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtain written assurances from the trustees of all material matters.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
-
which gives me reasonable cause to believe that in, any material respect, the trustees have not met the requirements to ensure that:
-
proper accounting records are kept (in accordance with section 130 of the Act); and
-
accounts are prepared which agree with the accounting records and comply with the accounting requirements of the Act; or
-
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
P B Robinson MAAT FCIE Independent Examiners Ltd 2 The Broadbridge Centre Delling Lane Bosham W. Sussex PO18 8NF
Dated: 31st March 2021
12
ANNUAL FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2020
MAYBRIDGE
COMMUNITY CHURCH
CHARITY REG NO 1134489
Page 2 Legal and Administrative Information Page 3 Statement of Financial Activities Page 4 Balance Sheet
Pages 5 to 11 Notes to the Financial Statements Page 12 Independent Examiners Report to the Trustees
Independent Examiners Ltd 2 The Broadbridge Business Centre Delling Lane Bosham West Sussex PO18 8NF
1
MAYBRIDGE COMMUNITY CHURCH
LEGAL AND ADMINISTRATIVE INFORMATION
CHARITY COMMISSION REG. NO. 1134489 START OF FINANCIAL YEAR 1st January 2020 END OF FINANCIAL YEAR 31st December 2020
TRUSTEES AT 31ST DECEMBER 2020 Mr Gregory Jenkins (Chair) Mr Timothy Ransley Mr Stephen Tucker Mr Chris Kronda Ms Emily Bellenie (appointed 24th July 2020) Mr Jané Alam Sheikh (appointed 4th September 2020) Mr Michael Jacklin (resigned 31st December 2020)
The existing trustees appoint any new trustees following the provisions laid out in the charity's governing instrument.
LEGAL STATUS Unincorporated Charity registered 24 February 2010. GOVERNING INSTRUMENT Scheme of the Charity Commission 19th April 2002 as amended by scheme of the Charity Commission 3 November 2009 and a resolution of the of the Trustees 14 December 2009 as affirmed by the Membership 12 January 2010. (a) the furtherance of the Christian religion by the provision OBJECTS and maintenance of a place for the public worship of God for use by members of the church; and (b) the promotion of other charitable purposes in accordance with the Statement of Faith of the church for the time being.
CORRESPONDENCE ADDRESS 77 The Strand Worthing West Sussex BN12 6DR
PRIMARY BANKERS HSBC plc 16 Goring Road Worthing West Sussex BN12 4AW
INDEPENDENT EXAMINER P B Robinson MAAT FCIE Independent Examiners Ltd 2 The Broadbridge Centre Delling Lane Bosham West Sussex PO18 8NF
2
MAYBRIDGE COMMUNITY CHURCH STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2020
| Notes INCOME AND ENDOWMENTS FROM: Donations and Legacies 3a Other Trading Activities 3b Investments 3c Charitable Activities 3d TOTAL INCOME EXPENDITURE ON: Raising Funds 4a Charitable Activities 4b Other Trading Activities TOTAL EXPENDITURE NET INCOME/ (EXPENDITURE) Gross Transfers between funds - in Gross Transfers between funds - out Net Transfers 5 NET MOVEMENT OF FUNDS Total Funds Brought Forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted TOTAL TOTAL & Designated Restricted FUNDS FUNDS Funds Funds 2020 2019 £ £ £ £ 291,832 26,777 318,609 400,316 13,789 0 13,789 18,988 254 0 254 433 1,825 0 1,825 4,985 307,700 26,777 334,477 424,722 913 0 913 1,007 274,005 41,293 315,298 404,842 0 0 0 0 274,918 41,293 316,211 405,849 32,782 -14,516 18,266 18,873 0 43,380 43,380 50,023 -23,496 -19,884 -43,380 -50,023 -23,496 23,496 0 0 9,286 8,980 18,266 18,873 534,918 57,274 592,192 573,319 544,204 66,254 610,458 592,192 |
|---|---|
Movements on all reserves and all recognised gains and losses are shown above. All of the charity's operations are classed as continuing.
The notes on pages 5 to 11 form part of these financial statements.
3
MAYBRIDGE COMMUNITY CHURCH BALANCE SHEET AS AT 31ST DECEMBER 2020 Unrestricted & Designated Restricted Funds Funds 31-Dec 2020 Total 31-Oec 2019 Total Notes Flxed Assets Tangible assets 361,759 361,759 378,448 Current Assets Debtors Cash at bank and in hand 4,686 178,100 4,686 244,354 4,120 216,979 66,254 Total Current Assets Creditors.. amounts falling due within one year 182,786 66 254 249,040 221,099 341 341 7,355 NET CURRENT ASSETS 182,445 66,254 248,699 213,744 NET ASSETS 544,204 66,254 610,458 592.192 Funds of the Charlty Unrestritted Funds (General Fund) Designated Funds Restricted Funds 542,218 1,986 542,218 1,986 66,254 533,418 1.500 57.274 66,254 Total Funds 544,204 66,254 610,458 592,192 Approved by the Trustees on . and Signed on their behalf by Mr Gregory Jenkins, Trustee
MAYBRIDGE COMMUNITY CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2020
1. ACCOUNTING POLICIES
Incoming Resources
Recognition of Incoming Resources
These are included in the Statement of Financial Activities (SOFA) when:
▪ the charity becomes entitled to the resources;
▪ the trustees are virtually certain they will receive the resources; and
▪ the monetary value can be measured with sufficient reliability
Incoming Resources with related expenditure
Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported gross in the SOFA.
Grants, Donations and Legacies
Grants, Donations and Legacies are only included in the SOFA when the charity has unconditional entitlement to the resources.
Tax reclaims on Donations and Gifts
Incoming resources from tax reclaims are included in the SOFA during the same period as the gift to which they relate.
Donated Services and Facilities
These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.
Investment Income
This is included in the accounts when receivable. Interest earned on surplus funds is allocated, proportionately, to the relevant funds.
Expenditure and liabilities
Liability recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
Governance Costs
Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advice to trustees on governance or constitutional matters. However, no charge is made for trustees meetings and much of the church management is carried out without charge by volunteers. This intangible cost is not included in the Statement of Financial Activities since there is no measurable cost to the volunteers for their service.
Grants payable
The church makes grants and donations to other organisations whose charitable objects compliment its work. These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the church.
Changes in Accounting policies and previous accounts
There have been no changes to the accounting policies (variation rules and methods of accounting) since last year, with reporting now prepared to SORP 2015 (FRS 102) as from the previous reporting period.
5
MAYBRIDGE COMMUNITY CHURCH
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2020
Fixed Assets
i) The church and halls buildings are included in the accounts at the original construction cost.
ii) The freehold land is subject to a pre-emption clause, contained in a Land Registry Transfer dated 18th June 1968 (modified by a Deed of Variation dated 31st January 2005 and a Deed of Release and Consent dated 12th November 2008), which provides that if, during a period of 80 years from 18th June 1968, the buildings shall cease to be used as a church, the Worthing Borough Council can purchase the land and buildings for £1,250 together with a sum representing the open market value of the buildings. Thus, the freehold land has been included in the accounts at £1,250. Title Absolute is held by The Official Custodian for Charities on behalf of Maybridge Community Church.
iii) Tangible fixed assets are capitalised if they can be used for more than one year, and cost at least £500. They are valued at cost.
iv) Tangible fixed assets, acquired out of restricted funds, are transferred to and held in unrestricted funds following the discharge of the relevant restriction.
Depreciation
Depreciation on buildings, furniture & fittings, and computers & equipment is calculated to write off the cost on a staright-line basis over their expected useful life. Annual depreciation is calculated on new purchases in the year of puchase but no depreciation is calculated in the year of disposal. The rates for depreciation are shown below:
| Buildings | 2% |
|---|---|
| Furniture & Fittings | 10% |
| Computers & Equipment | 20% |
Basis of preparation
The financial statements are prepared on the historical cost basis convention (as modified to include the revaluation of investments) in accordance with the Charities Act 2011, "Accounting and Reporting by Charities" (SORP 2015), applicable accounting standards and the Companies Act 2006. The accounts have been prepared on a going concern basis. The charity meets the definition of a public benefit entity under FRS 102.
The Charity has claimed exemptions available in Section 1a of FRS 102 not to prepare a cash flow statement since it is a small charity.
| 2. TANGIBLE FIXED ASSETS | Freehold | Furniture | Computers | Total | |
|---|---|---|---|---|---|
| Land and | and | and | |||
| Buildings | Fittings | Equipment | |||
| £ | £ | £ | £ | ||
| Cost | 01-Jan-20 | 593,800 | 19,858 | 19,445 | 633,103 |
| Additions | 0 | 0 | 0 | 0 | |
| Disposals | 0 | 0 | 0 | 0 | |
| Cost at | 31-Dec-20 | 593,800 | 19,858 | 19,445 | 633,103 |
| Depreciation | 01-Jan-20 | 237,976 | 4,332 | 12,347 | 254,655 |
| Disposals | 0 | 0 | 0 | 0 | |
| Charge | 11,851 | 1,984 | 2,854 | 16,689 | |
| Depreciation at | 31-Dec-20 | 249,827 | 6,316 | 15,201 | 271,344 |
| Net Book Value | 31-Dec-19 | 343,973 | 13,542 | 4,244 | 361,759 |
| Net Book Value | 01-Jan-20 | 355,824 | 15,526 | 7,098 | 378,448 |
The annual commitments under non-cancelling operating leases and capital commitments are as follows: 31st December 2020 : None
31st December 2019 : None
6
MAYBRIDGE COMMUNITY CHURCH
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2020
3. INCOME AND ENDOWMENTS FROM:
| a) Donations and Legacies Offerings 5 Tax Recovered 5 Gift Days, Appeals etc. Other b) Other Trading Activities Sale, Refund, Part Exchange Premises Hire Children and Family Centre Income c) Investments Bank Interest d) Charitable Activities Church Courses Discipleship Resouces Exchange Cheques Hospitality Invitation Events Office Supplies Photocopying Refreshments Services Resources Socials Staff Training & Development Youth & Children Children and Families Youth Amplify Youth Elevate Youth Work General 4. EXPENDITURE ON: a) Raising Funds: Publicity |
Unrestricted & Designated Restricted TOTAL TOTAL Funds Funds 2020 2019 £ £ £ £ 235,616 23,670 259,286 314,466 50,402 3,107 53,509 58,799 3,136 3,136 26,952 2,678 2,678 99 291,832 26,777 318,609 400,316 18 18 101 0 298 13,771 13,771 18,589 13,789 0 13,789 18,988 254 0 254 433 465 465 369 20 20 0 0 1,250 0 0 0 789 134 134 20 4 4 68 29 29 142 0 0 24 0 0 64 441 441 101 421 421 992 75 75 189 45 45 588 191 191 389 1,825 0 1,825 4,985 913 0 913 1,007 |
|---|---|
7
MAYBRIDGE COMMUNITY CHURCH
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2020
| 4. EXPENDITURE ON (continued): Notes b) Charitable Activities Depreciation Cleaning Materials DBS Disclosure Costs Equipment and Fittings Health and Safety Insurance Maintenance Service Contracts St Oscar Romero (Chatsmore in 2019) Rent Electricity Gas Water Hospitality Invitation Events Pastoral Gifts Socials and Clusters Special Pastoral Support Volunteer Appreciation Accounting & Payroll Accounts Examination Stripe/GC/Givt Fees Alpha Church Courses Church Services Discipleship Guest Speakers Refreshments ICT Costs Membership Subscriptions Office Furniture Office Supplies AV, PA, Musical Equipment Photocopier Sofeware Support and Backup Telephone & Internet Website and Database Exchange Cheques Staff Employment Costs 9 Children and Families Craft Children and Families Food Children and Families General Children and Families Holiday Club Children and Families Resources Youth - Amplify Provision Youth - Elevate Provision Youth - Mentoring Youth Work General Designated and Restricted Funds 5 |
Unrestricted & Designated Restricted TOTAL TOTAL Funds Funds 2020 2019 £ £ £ £ 16,689 16,689 17,718 759 759 642 50 50 141 495 495 956 1,184 1,184 176 2,595 2,595 2,243 889 889 759 2,143 2,143 2,752 4,532 4,532 12,003 3,133 3,133 6,092 1,464 1,464 2,024 578 578 1,020 451 451 1,016 0 731 243 243 6 25 25 66 75 75 0 277 277 777 369 369 0 720 720 660 688 688 0 357 357 383 59 59 943 893 893 985 79 79 266 50 50 350 458 458 1,523 75 75 318 2,734 2,734 1,452 130 130 239 869 869 981 0 2,541 912 912 1,402 235 235 1,080 1,213 1,213 1,254 1,386 1,386 1,481 0 1,251 219,538 219,538 253,553 26 26 81 144 144 518 984 984 550 340 340 844 309 309 490 294 294 789 185 185 1,188 99 99 510 2,410 2,410 2,379 2,867 41,293 44,160 77,709 274,005 41,293 315,298 404,842 |
|---|---|
8
MAYBRIDGE COMMUNITY CHURCH
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2020
| 5. ANALYSIS OF FUNDS Unrestricted Fund: General Fund Designated Fund: Chatmore Development Fund Community Fund Grants and Outside Funding Fund Total Unrestricted & Designated Funds Restricted Funds: Mission Funds: Missions Distribution Global Fund Missions Distribution Local Fund Arab World Ministries Fund Emmanuel Ministries Fund HCR UK Missions Other Operation Mobilisation Fund Pursuit International Tearfund Care Fund Community Cafe Fund Courses Fund Ladies Fellowship Fund Lucy Clay Fund MindBody - Mind Body and Soul Fund Parish Nursing Project Fund Restricted Gifts Special Projects Fund Stand Building Fund Tots and Tinies Fund Youth Fund Rounding Errors Total Restricted Funds Total All Funds |
Balance Balance 01-Jan-20 Income Expenditure Transfers 31-Dec-20 £ £ £ £ £ 533,418 304,347 272,051 -23,496 542,218 0 0 0 0 0 1,500 3,353 2,867 0 1,986 0 0 0 0 0 534,918 307,700 274,918 -23,496 544,204 0 1,484 0 -1,484 0 36,829 0 4,000 5,196 38,025 0 0 9,600 9,600 0 0 5,239 8,371 3,145 13 0 0 2,068 2,068 0 629 0 724 750 655 0 0 1,076 1,076 0 0 0 3,145 3,145 0 0 867 283 0 584 2,087 11,394 4,129 100 9,452 369 672 615 0 426 1,019 0 720 0 299 624 540 182 0 982 3,996 500 500 0 3,996 510 225 251 0 484 3,351 1,510 1,808 0 3,053 0 126 126 0 0 0 1,225 1,225 0 0 7,758 0 0 0 7,758 127 186 122 0 191 -26 2,809 2,347 -100 336 1 0 1 0 0 57,274 26,777 41,293 23,496 66,254 592,192 334,477 316,211 0 610,458 |
|---|---|
9
MAYBRIDGE COMMUNITY CHURCH
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2020
5. ANALYSIS OF FUNDS (Continued)
Care Fund (was The Fellowship Fund) is for pastoral needs within the church and community. Chatsmore Development Fund is for any additional equipment needed and the development of our main 10.30am service.
Community Café Fund is for costs and outreach in the community café.
Community Fund is to help support individuals or organisations
Courses Fund is for donations received from outside sources for running particular courses as part of the work of the charity.
Ladies Fellowship Fund is for ministry among ladies.
The Lucy Clay Fund is primarily to assist people from the church in mission work.
Mind Body and Soul Fund is for activities and outreach to older people in the community. Mission Funds are for distribution to specific mission agencies external to the church.
Parish Nursing Project Fund is for supporting the parish nursing ministry in the community.
Pursuit International Fund is a holding fund for disbursement to Pursuit once their bank account is set up.
Restricted Gifts Fund is for money that is credited or debited but is not directly related to church funds, it passes in and out of the account. Special Projects Fund is to finance projects without making undue demands on the Unrestricted General Fund.
Strand Building Fund is money received from church Gift Day for church refurbishment.
Tots and Tinies Fund renamed from Take a Break Fund and is for parent and baby/toddler group activities and outreach. Youth Fund is for activities and outreach to children and youth within the church and the community.
The restricted funds are wholly represented by cash reserves of the church.
| 6. CASH AT BANK AND IN HAND HSBC Current Account HSBC Money Manager Deposit CAF 90 Day Account Scottish Widows Community Café Cash Float 7. DEBTORS AND PREPAYMENTS Gift Aid Trustee Training Tickets Deposits |
Unrestricted Total Total & Designated Restricted 31-Dec 31-Dec Funds Funds 2020 2019 £ £ £ £ 11,964 11,964 22,213 88,220 66,254 154,474 116,974 77,876 77,876 77,752 40 40 40 178,100 66,254 244,354 216,979 £ £ £ £ 3,629 3,629 3,995 40 40 0 992 992 0 25 25 125 4,686 0 4,686 4,120 |
|---|---|
10
MAYBRIDGE COMMUNITY CHURCH
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2020
| 8. CREDITORS |
ACCRUALS | AND | DEFERRED | Unrestricted | Total | Total | Total | |
|---|---|---|---|---|---|---|---|---|
| INCOME: AMOUNTS FALLING DUE WITHIN ONE | & Designated | Restricted | 31-Dec | 31-Dec | ||||
| YEAR | Funds | Funds | 2020 | 2019 | ||||
| £ | £ | £ | £ | |||||
| Gifts | 193 | 193 | 320 | |||||
| Musical Equipment | 129 | 129 | 0 | |||||
| Subscriptions | 14 | 14 | 0 | |||||
| Payroll | 5 | 5 | 0 | |||||
| Staff Costs to HMRC | 0 | 4,035 | ||||||
| Moderator Costs for | 2019 | 0 | 3,000 | |||||
| 341 | 0 | 341 | 7,355 | |||||
| 9. STAFF COSTS AND NUMBERS | 2020 | 2019 | ||||||
| Gross Wages and Salaries | £ 175,560 |
£ 211,190 |
||||||
| Employer's National | Insurance Costs | 15,674 | 14,733 | |||||
| Pension Contributions | 21,875 | 16,517 | ||||||
| Other Costs | 6,429 | 11,113 | ||||||
| 219,538 | 253,553 |
There are twelve paid members of staff (thirteen in 2019). Four are full-time (five in 2019) and eight (eight in 2019) are part-time. Staff are paid through the PAYE system. No employee received emoluments in excess of £60,000 (2019 - none).
The church pays pension contributions for nine members of staff (nine in 2019):
Pension contributions for six staff are paid into the NEST workplace pension scheme (seven in 3019).
Pension contributions for three staff are paid into their individual pension schemes (two in 2019)
No payments were made to trustees or any persons connected with them during this financial period. No material transaction took place between the charity and a trustee or any person connected with them.
Employees who were engaged in each of the following activities:
| Activities in furtherance of charity's objects Management and administration Other |
2020 2019 TOTAL TOTAL 9 10 2 2 1 1 12 13 |
|---|---|
10. RISK ASSESSMENT
The trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.
11. RESERVES POLICY
The trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the church's size and the level of financial commitments held. The trustees aim to ensure the church will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The trustees will endeavour not to set aside funds unnecessarily.
11
INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS
Report to the trustees / members of Maybridge Community Church on the accounts for the year ended 31st December 2020 set out on pages 3 to 11.
Respective responsibilities of trustees and examiner
The charity's trustees are satisfied that the audit requirement of section 144(2) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the governing documents or constitution of the Charity for the conducting of an audit. As a consequence the trustees have elected that the financial statements be subject to independent examination.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for an independent examination, it is my responsibility to:
-
examine the accounts under section 145 of the Act.
-
to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Act, and
-
to state whether particular matters have come to my attention.
Basis of independent examiner's statement
I conducted my examination in accordance with the General Directions given by the Charity Commissioners for England & Wales in relation to the conducting of an independent examination, referred to above. An independent examination includes a review of the accounting records kept by the Charity and of the accounting systems employed by the Charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you as trustees concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of the Charities legislation and that the financial statements comply with the SORP, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements.
The procedures undertaken do not provide all the evidence that would be required in an audit , and information supplied by the trustees in the course of the examination is not subjected to audit tests or enquiries, and consequently I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.
I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtain written assurances from the trustees of all material matters.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
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which gives me reasonable cause to believe that in, any material respect, the trustees have not met the requirements to ensure that:
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proper accounting records are kept (in accordance with section 130 of the Act); and
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accounts are prepared which agree with the accounting records and comply with the accounting requirements of the Act; or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
P B Robinson MAAT FCIE Independent Examiners Ltd 2 The Broadbridge Centre Delling Lane Bosham W. Sussex PO18 8NF
Dated: 31st March 2021
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