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 E￿Ing. Surnmary ofthe main actiwtses In ￿lab"on to th)se purpose5 for the pu￿1¢ b8nefit, in pa￿cUlar. the a¢tivit18s, projects serwce5 *J8ntsf￿j 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 9)me of é41)rth ts'.g&ntifTr80 for srEcrf exrercr£Jre lict a￿￿t)4 P*a122 P•7124 Not aOicabl& 123 . ￿¢￿a￿￿tI YL I P¥J147 Structure, Govomance and Management DesCript￿n of thantys trusts.. Type of goveming d￿rnent 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 Se￿et￿n methc*as 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 Inforn￿lon lopt1￿81) You rna choose lo indude furth8f Stat￿1•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 ob￿CtS 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 Chari￿s 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 Inf0rnM￿onj 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 )en￿n5 Phil Papps Ch•ir. •tcj ChairofTru2ees 0￿rationS 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: 1. 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 2. 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: 1. 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 2. 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