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2022-12-31-accounts

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2022

MAYBRIDGE COMMUNITY CHURCH

CHARITY REGISTRATION NUMBER 1134489

Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham PO18 8NF Bosham PO18 8NF

MAYBRIDGE COMMUNITY CHURCH

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022

----- Start of picture text -----
Page
Legal and Administrative Information 3
Trustees' Report 4 to 8
Independent Examiner's Report on the Accounts 9
Statement of Financial Activities 10
Balance Sheet 11
Notes to the Accounts 12 to 20
----- End of picture text -----

MAYBRIDGE COMMUNITY CHURCH

LEGAL AND ADMINISTRATIVE INFORMATION

CHARITY NUMBER

START OF FINANCIAL YEAR

END OF FINANCIAL YEAR

TRUSTEES AT 31 DECEMBER 2022

1134489 01 January 2022 31 December 2022 Mr Stephen Tucker Appointed Chair 1st July 2022 Ms Eleanor Langridge Appointed 28th November 2022 Mr Jané Alam Sheikh Ms Emily Bellenie Mr Christopher Kronda Mr Timothy Ransley Mr Gregory Jenkins (Chair) Resigned as chair and trustee 1st July 2022

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.

In the process of changing status to become a CIO. The CIO has been registered (number 1196830) but is currently inactive.

GOVERNING INSTRUMENT

Scheme of the Charity Commission 19 April 2002 as amended by scheme of the Charity Commission 3 November 2009 and a resolution of the trustees 14 December 2009 as affirmed by the membership 12 January 2010

REGISTRATION DATE

24th February 2010:Standard registration

OBJECTS

1a) Furtherance of the Christian religion by the provision and maintenance of a place for the public worship of God for use by partners, members and attendees of the church; and

1b) The promotion of other charitable purposes in accordance with the statement of faith of the church for the time being

2) the land identified in Part 2 of the schedule to this scheme must be retained by the trustees for use for the objects in clause 1.2.

CORRESPONDENCE ADDRESS 77 The Strand Goring-by-Sea Worthing BN12 6DR PRIMARY BANKERS HSBC Bank plc 16 Goring Road Worthing West Sussex BN12 4AW INDEPENDENT EXAMINER Donna Leppitt Independent Examiners Ltd Unit 2 The Broadridge Business Centre Delling Lane Bosham PO18 8NF

3

MAYBRIDGE COMMUNITY CHURCH

TRUSTEES' REPORT FOR THE YEAR ENDED 31ST DECEMBER 2022

Objectives and Activities

Summary of the purposes of the charity as set out in its governing document

The objects of the Church are:

(a) the furtherance of the Christian religion by the provision and maintenance of a place for the public worship of God for use by partners and attendees of the church

(b) the promotion of other charitable purposes in accordance with the Statement of Faith of the church.

Summary of the main activities.

Sunday Church services

When onsite services resumed, following the restrictions imposed during the pandemic, there were three services at two different venues, which were freely open to all, providing people of all ages a range of styles and opportunities for the public worship of God, learning about the Christian faith, welcoming newcomers, and building a sense of community. Before the pandemic there were the following services. Firstly, 8.30am Breakfast Church service at the church building. The 10.30am Service at St Oscar Romero Catholic High School with a full programme of children and youth activities (‘Crèche’ ‘Seek’, ‘Explore’, Discover’ and ‘Elevate’); and an evening service called ‘The Six’ at the church building, followed by a youth gathering called ‘Amplify’. In addition, the sermons from the 10.30 am service were freely available on our website, on YouTube, and podcast services. Other resources and materials related to the services were also made available on the website. Users of our website were from around the world as well as the UK.

One of the main reason for hiring the school is that the church building could not accommodate the number of children and adults at the mid-morning service. Even though the numbers had decreased, following the pandemic, it was thought they would rise again as the threat of Covid-19 decreased. When the Keystone Centre, a community building situated just a few hundred metres from the church building, became available to hire on Sundays, at a lower cost of hiring an entire school, it was decided that from January 2022 all Sunday services would now take place at the church building in 77 The Strand. Children’s work would be situated at The Keystone Centre. The only exceptions would be special occasions like Christmas, Easter etc.

In July 2022, it was decided that all services, including special occasions like Christmas, Easter etc., would now all take place at the church building and the hire of the school was no longer used from that point onwards. As the congregation increases the elders will need to plan for another service in 2023-24 as, once again, the congregation is expected to exceed church building capacity.

Mid-week activities

Events for children and families

Building Bonds with Bumps and Babies, providing friendship and support for expectant and new mums; Tots 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 activities such as craft and singing; Midweek Mash-Up, a weekly after school club for primary aged children; a Parenting Courses for parents and carers looking at parenting themes.

Events for seniors

A weekly ladies meeting with refreshments and a speaker or activity, and occasional outings; a monthly meal and speaker and Christian reflection at ‘Mind, Body, and Soul’.

This was relaunched during 2022. There is now a weekly “Fun For Seniors” meeting which has now attracted a number of men, not just ladies, and “Soup For The Soul” a light lunch followed by a guest speaker and worship.

Events for youth

Weekly term time youth group called ‘Elevate’ on a Wednesday evening for younger teens. Elevate also met on a Sunday morning at the 11 am service at The Keystone Centre.

On a Sunday evening the older youth group ‘Amplify’ had its gatherings, following the evening service.

On Tuesday evenings there is a ‘Grow Group’ for those young adults who want to explore more and mature in the Christian faith.

4

MAYBRIDGE COMMUNITY CHURCH

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31ST DECEMBER 2022

Community activities:

Throughout the whole year we were able to operate a free community service called ‘Parish Nursing’ under the national Parish Nursing Ministries UK. The Parish Nurse Service is led by our two registered Parish Nurses (one specialising in youth) and they had a team of around 20 supervised volunteers. Examples of work by the team included helping people navigate the aftermath of the Covid-19 pandemic, health assessments and advice, helping with appointments and understanding medical issues, advocacy and befriending, carer support, someone to listen, garden clearance, minor DIY, assistance in attending appointments or filling in forms, support during mental health difficulties 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 and in people’s homes, and supported around 25 home groups (known as Partnership Groups) meeting in person or via zoom across Worthing. These groups were to enable people to learn together about following Jesus and provide support to each other.

Use of the building by the local community

The church building is owned by the church but had been shared during the week with the West Sussex County Council to run the Maybridge Children and Family Centre. This provided activities and support to hundreds of local families. Since the start of the pandemic the Children and Family Centre stopped running services on-site, and instead delivered them directly to the community. However, after a Council led consultation, these services have now ceased. When restrictions were eased during the latter part of the year, the Children and Family Centre didn’t reopen and the contract officially ended in September 2022. As a result, many of the activities, information and support will now be provided by the church.

When free, the church building has been hired by the local community with support for refugees, learning English as a second language, foster care support, etc. In addition the church building was used to hold rites of passage ceremonies such as baby dedications, weddings, funerals and thanksgiving services.

Other events and activities

The church website continued to provide information to the public and church users about the activities of the church, our role in the community, information the Christian faith and explanations about how to be involved in church life. The church had over 800 followers (700 in 2021) on its Facebook page and over 170 Instagram followers (100 in 2021) and over 250 subscribers (same as 2021) to its YouTube Channel.

A magazine called M is published twice a year by the church and is distributed free of charge to around 800 homes in the neighbourhood.

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 present that may be holding them back were postponed during 2021 due to the pandemic, but they have gradually been reintroduced in 2022.

Further involvement in the community and beyond

From August 2020 we have taken on the Boxes of Hope project for this part of Worthing that was developed by Transforming Lives for Good. Despite the pandemic this was continued in 2021 and changed to Bags of Hope. The cost of living crisis has meant that this work has continued in 2022. We mobilised volunteers from within and outside the church to enable those in the local area in need to obtain free bags of food, household items, games and recipes. Some were self-referred or referred by friends, 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 Community Church, worked with other local churches, supporting refugee families through the separate charity called ‘Worthing 4 Refugees’.

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 financial support to those in need in the church and beyond.

5

MAYBRIDGE COMMUNITY CHURCH

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31ST DECEMBER 2022

Global mission support was provided to six specific charities and projects around the world:

Summary

This programme of teaching, facilitation of activities, provision of resources and enabling of people to respond to the challenges and opportunities of the Christian faith has been the main ways Maybridge Community Church fulfilled its objects and purpose statement.

Public Benefit

Throughout 2022, Maybridge Community Church undertook a range of activities and events in order to fulfil its objects and see the achievement of its purpose statement.

The priorities and programme of the church for the year are drawn up by the leadership team and agreed, monitored and evaluated by Elders and Trustees. In agreeing the priorities and programme of the church for the year, Trustees paid due regard to the Public Benefit guidance issued by the Charity Commission, in particular the specific guidance on charities and the advancement of religion.

Summary of the main achievements.

The work of the church, as described above, furthered the Christian religion through the provision of a wide range of gatherings (onsite and online), events and community opportunities for people to explore, learn, grow and live out the Christian faith as part of a local community. The church was well attended, both onsite and online, provided for all ages and stages of faith (or those with none), continued to develop new initiatives and respond to opportunities, and undertook a range of community projects and programmes. The church building has been used, generally speaking, 7 days a week, including most evenings, for charitable purposes.

The following staff appointments were made during the year.

Following the resignation of the Operations Director in August 2021, a new Operations Director was appointed and they started officially in January 2022.

Following the resignation of the Finance Officer, a part time Finance & Buildings Officer was appointed in May 2022. There had been a long period of discussion about the appointment of an assistant to the Senior Minister. It was important to use the funds of the church wisely which meant a choice of either appointing a full-time Associate Minister or two part-time staff in specialist areas. The trustees and elders wanted to ensure that the appointment of any staff member was appropriate to the perceived need and did not want to rush into making the wrong choice. As a result, it was decided to appoint two part time staff were it was felt that there were gaps in the current staff team. In September 2022 a part-time Discipleship Coordinator was appointed. This was followed in November 2022 by the appointment of a part-time Community Team Leader.

In 2022 specific highlights include:

Review of the charity’s financial position at the end of the period

General & Designated Funds

In 2022 income exceeded expenditure by £19,998 in the General/Designated Funds (£29,102 in 2021). The net assets in the funds rose to £559,353 (£556, 212).

Restricted Funds

In 2022 the net outgoing resources were £23,455 in the Restricted Funds. (£19,835 in 2021).

Bank Account

The bank balance, including petty cash, at the year-end was £286,348 (272,627 in 2021).

6

MAYBRIDGE COMMUNITY CHURCH

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31ST DECEMBER 2022

Reserves

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.

Financial Summary

The net assets of the church are £616,269 (£619,726 in 2021).

Despite a challenging year, with the cost of living crisis putting more demand for our services, and the withdrawal of income and support from The Children’s and Families Centre, we still managed to have a small surplus in the general fund. The restricted funds have accumulated money from previous years. However, it is right that money is now spent for the purpose it was intended, often helping and supporting those who have been most affected by the economic situation. We are grateful to God for his provision to us to enable this to happen.

7

MAYBRIDGE COMMUNITY CHURCH

TRUSTEES' REPORT (Continued) FOR THE YEAR ENDED 31ST DECEMBER 2022

Responsibilities of Trustees

Charity law re[q] uires the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of its incoming resources and resources expended for the period. In preparing those financial statements, the Board of Trustees should follow best practice and are re[q] uired to[; ]

The Board of Trustees is responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 1993. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities and to provide reasonable assurance that:-

The systems of internal control are designed to provide reasonable but not absolute assurance a[g] ainst material misstatement or loss.

Approved b[y ] the Trustees on ........... ?.!?/.,1,/.�J ...... . Signed on their behalf by Trustee ...... � ...... .

8

MAYBRIDGE COMMUNITY CHURCH

INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2022

Report to the trustees/ members of Maybridge Community Church on the accounts for the year ended 31st December 2022.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner’s statement

My examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

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 requirements:

  2. to keep accounting records in accordance with section 130 of the Charities Act; and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act

  4. have not been met; or

  5. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Donna Leppitt Independent Examiners Ltd Unit 2 The Broadridge Business Centre Delling Lane Bosham PO18 8NF Date: 31st March 2023

9

MAYBRIDGE COMMUNITY CHURCH

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2022

Notes
INCOME AND ENDOWMENTS FROM:
Donations & Legacies
3a
Investment Income
3b
Charitable Activities
3c
Other Income
3d
TOTAL INCOMING RESOURCES
Costs of Charitable Activities
4a
Raising Funds
4b
NET INCOME/ (EXPENDITURE)
TOTAL FUNDS BROUGHT FORWARD
TOTAL FUNDS CARRIED FORWARD
TOTAL RESOURCES EXPENDED
TRANSFERS BETWEEN FUNDS
RESOURCES EXPENDED
NET MOVEMENT IN FUNDS		 Unrestricted
Restricted
Designated
Total
Total
Funds
Funds
Funds
2022
2021
£
£
£
£
269,470
15,055
1,723
286,248
288,080
496
-
-
496
56
15,317
-
-
15,317
17,499
1,528
-
-
1,528
(80)
286,809
15,055
1,723
303,587
305,555
265,535
38,510
1,478
305,522
293,914
1,521
-
-
1,521
2,373
267,056
38,510
1,478
307,043
296,287
19,753
(23,455)
245
(3,456)
9,268
(16,858)
16,858
-
-
-
554,275
63,514
1,937
619,726
610,457
557,170
56,917
2,183
616,270
619,725

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 form part of these financial statements, found on pages:-

12 to 20

10

MAYBRIDGE COMMUNITY CHURCH

BALANCE SHEET AS AT 31 DECEMBER 2022

Unrestricted Restricted Total Total
Fund Funds 31-Dec-22 31-Dec-21
£ £
Fixed Assets Notes
Tangible Assets 2 331,236 331,236 346,704
331,236 331,236 346,704
C uirent Assets
Debtors & Prepayments 8 228 228 479
Cash at bank and in hand 7 229,431 56,917 286,348 272,626
Total Current Assets 229,659 56,917 286,576 273,105
Creditors:due within one year 9 1,542 1,542 84
NET CURRENT ASSETS 228,117 56,917 285,034 273,021
TOTAL ASSETSless current liabilities 559,353 56,917 616,269 619,725
Creditors:due in more than one year 10
NET ASSETS 559,353 56,917 616,269 619,725
FUNDS OF THE CHARITY
General Funds 5 557,170 557,170 554,275
Restricted funds 5 56,917 56,917 63,513
Designated Funds 5 2,183 2,183 1,937
TOTAL FUNDS 559,353 56,917 616,269 619,725

Approved by the Trustees on the ........ ?:!? . /�./�.! .................................................................................... . Signed on their behalf by Trustee ............. �� ............................................................................... .. Print Name: ..... :!r..(f.-1:!Jf..� ..... 2.� .... T..�£/{

11

MAYBRIDGE COMMUNITY CHURCH

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2022

1. ACCOUNTING POLICIES

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year.

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 Charity has claimed exemptions available in Section 1a of FRS 102 not to prepare a cash flow statement since it is a small charity.

The Charity meets the definition of a public benefit entity under FRS102.

Assessment of Going Concern

Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.

Recognition of Incoming Resources

These are included in the Statement of Financial Activities (SOFA) when:

Incoming Resources with Related expenditure

Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SOFA.

Grants and Donations and Legacies

Grants and 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 at the same time 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.

Investment Gains and Losses

This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.

This page does not form part of the statutory financial statements

12

MAYBRIDGE COMMUNITY CHURCH

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2022

1. ACCOUNTING POLICIES (continued)

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

Includes 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 without Performance Conditions

The church makes grants and donations to other organisations whose charitable objects complement 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.

Pensions

Pension contributions are charged to the Statement of Financial Activities as they become payable.

Fund Accounting

Funds held by the charity are either:

1. Unrestricted funds

These are funds which can be used in accordance with the charity's objectives, at the discretion of the trustees.

2. Restricted funds

These are funds that can only be used for particular restricted purposes within the objects of the charity.

3. Designated funds

These funds are funds set aside by the trustees out of unrestricted general funds for specific purposes or projects.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Fixed Assets

Fixed Assets are capitalised if they can be used for more than one year and cost at least £1,500. They are valued at cost or, if gifted, at the value to the charity on receipt.

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 Expense

Depreciation is calculated at a rate to write off the cost of tangible fixed assets over their estimated useful lives. The rates applied are as follows:

Depreciation on buildings, furniture & fittings, and computers & equipment is calculated to write off the cost on a straight-line basis

Land & Buildings 2% Fixtures and Fittings 10% Property 25%

This page does not form part of the statutory financial statements

13

MAYBRIDGE COMMUNITY CHURCH

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2022

2. TANGIBLE FIXED ASSETS

Additions
Cost
At 1 January 2022
At 31 December 2022
Net Book Value
At 31 December 2022
At 31 December 2021
At 31 December 2022
Accumulated Depreciation
At 1 January 2022
Charge for the Year		 Computers &
Fixtures and
Land &
2022
£
£
£
£
19,974
19,858
593,800
633,632
-
-
-
-
19,974
19,858
593,800
633,632
16,950
8,300
261,678
286,928
1,632
1,986
11,851
15,468
18,582
10,286
273,529
302,396
1,392
9,572
320,271
331,236
3,024
11,558
332,122
346,704

The annual commitments under non-cancelling operating leases and capital commitments are as follows: 31st December 2022 : None

31st December 2021 : None

This page does not form part of the statutory financial statements

14

MAYBRIDGE COMMUNITY CHURCH

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2022

3. INCOMING RESOURCES

Note
c) Trading Activities
d) Charitable Activities
Premises Hire income
Children and Family Centre Income
Photocopying
Refreshments
Donations & Legacies
Offerings
Tax Recovered
Gift Days, Appeals etc.
Other
b) Investment Income
Bank interest
Staff Training & Development
Children and Families
Youth Work General
Youth & Children		 Unrestricted
Restricted
Designated
Total
Total
Funds
Funds
Funds
2022
2021
£
£
£
£
209,061
12,631
1,698
223,390
230,224
44,937
334
26
45,296
40,355
15,326
2,090
-
17,416
9,500
145
-
-
145
8,001
269,470
15,055
1,723
286,248
288,080
496
-
-
496
56
496
-
-
496
56
2,368
-
-
2,368
2,091
12,949
-
-
12,949
15,408
15,317
-
-
15,317
17,499
128
-
-
128
4
77
-
-
77
12
165
-
-
165
100
1,157
-
-
1,157
804
-
-
-
-
(1,000)
1,528
-
-
1,528
(80)

This page does not form part of the statutory financial statements

15

MAYBRIDGE COMMUNITY CHURCH

NOTES TO THE ACCOUNTS

4. RESOURCES EXPENDED

4. RESOURCES EXPENDED
Note
11
5
b) Raising Funds:-
Children and Families Craft
Children and Families Digital Church
Children and Families Food
Publicity
DBS Disclosure Costs
Equipment and Fittings
Health and Safety
Insurance
Maintenance
Service Contracts
a) Charitable Activities:-
Depreciation
Building:-
Cleaning Materials
Pastoral Gifts
Socials and Clusters
Special Pastoral Support
Volunteer Appreciation
Finance:-
Accounting & Payroll
St Oscar Romero Rent
Electricity
Gas
Water
Care:-
Hospitality
Church Courses
Ministry-DBS Disclosure Costs
Discipleship Resources
Guest Speakers
Refreshments
Bank account fees
Stripe/GC/Givt Fees
Ministry:-
Alpha
Church Services
Ministry:Sunday special events
Telephone & Internet
Website and Database
Planned Projects
Staff Employment Costs:-
Staff - Salaries
Staff - Pension costs
Staff - PAYE
Children & Family:-
Office costs:-
ICT Costs
Membership Subscriptions
Office Furniture
Office Supplies
Photocopier
Software Support and Backup
Children and Families General
Children and Families Holiday Club
Children and Families Resources
Youth - Amplify Provision
Youth - Elevate Provision
Governance costs:-
Youth - Mentoring
Youth Work General
Designated and Restricted Funds
Independent Examiner fee		 Unrestricted
Restricted
Designated
Total
Total
Funds
Funds
Funds
2022
2021
£
£
£
£
15,468
-
-
15,468
15,584
694
-
-
694
475
-
-
-
-
97
1,232
-
-
1,232
173
744
-
-
744
22
2,729
-
-
2,729
2,511
1,161
-
-
1,161
1,421
2,546
-
-
2,546
2,192
3,940
-
-
3,940
7,318
2,234
-
-
2,234
973
2,120
-
-
2,120
1,810
240
-
-
240
496
670
-
-
670
327
-
-
-
-
185
57
-
-
57
262
154
-
-
154
225
640
-
-
640
381
760
-
-
760
718
121
-
-
121
-
984
-
-
984
600
657
-
-
657
162
-
-
-
-
265
1,287
-
-
1,287
1,155
176
-
-
176
-
224
-
-
224
-
346
-
-
346
235
1,094
-
-
1,094
38
241
-
-
241
-
272
-
-
272
193
2,046
-
-
2,046
2,464
-
-
-
-
20
557
-
-
557
563
1,079
-
-
1,079
557
-
-
-
-
-
966
-
-
966
1,086
1,210
-
-
1,210
1,273
-
-
-
-
187
148,004
-
-
148,004
143,413
19,623
-
-
19,623
20,528
42,443
-
-
42,443
42,471
161
-
-
161
103
-
-
-
-
4
793
-
-
793
335
307
-
-
307
825
1,141
-
-
1,141
1,043
663
-
-
663
469
578
-
-
578
160
467
-
-
467
357
34
-
-
34
57
2,725
-
-
2,725
2,101
0
38,510
1,478
39,987
37,121
1,950
-
-
1,950
960
265,535
38,510
1,478
305,522
293,914
1,521
-
-
1,521
2,373

This page does not form part of the statutory financial statements

16

MAYBRIDGE COMMUNITY CHURCH

NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2022

5. ANALYSIS OF FUNDS

CURRENT FINANCIAL YEAR

PREVIOUS FINANCIAL YEAR
Care Fund
Community Cafe Fund
Care Fund
Community Cafe Fund
Mission Funds:
Missions Distribution Global Fund
Missions Distribution Local Fund
Amplifying Voices
Arab World Ministries Fund
Emmanuel Ministries Fund
Restricted Funds:-
Total Restricted Funds
Missions Other
Pursuit International
Tearfund
Courses Fund
Ladies Fellowship Fund
Lucy Clay Fund
MindBody - Mind Body and Soul Fund
Parish Nursing Project Fund
Restricted Gifts
Special Events Fund
Stand Building Fund
Tots and Tinies Fund
Emmanuel Ministries Fund
Missions Other
Pursuit International
Tearfund
Restricted Funds:-
Mission Funds:
Missions Distribution Global Fund
Missions Distribution Local Fund
Amplifying Voices
Arab World Ministries Fund
Courses Fund
Ladies Fellowship Fund
Lucy Clay Fund
MindBody - Mind Body and Soul Fund
Parish Nursing Project Fund
Restricted Gifts
Special Events Fund
Stand Building Fund
Tots and Tinies Fund
Total Restricted Funds
Youth Fund
Youth Fund		 Balance
Unrealised
Balance
01-Jan-22
Income
Expenditure
Gain/Loss
Transfer
31-Dec-22
£
£
£
£
£
£
-
998
-
-
(998)
-
39,158
572
(1,680)
-
2,242
40,292
-
-
(1,853)
-
1,853
-
-
-
(9,600)
-
9,600
-
-
-
(1,853)
-
1,853
-
655
611
(306)
-
-
961
-
-
(1,853)
-
1,853
-
-
558
(306)
-
56
309
7,202
274
(3,902)
-
-
3,574
416
-
-
-
-
416
(0)
-
-
-
-
(0)
889
84
(385)
-
-
587
3,996
-
-
-
-
3,996
499
714
(376)
-
-
837
2,344
316
(1,868)
-
-
792
-
-
-
-
-
-
-
315
(315)
-
-
-
7,758
-
(1,294)
-
-
6,464
70
978
(982)
-
-
66
526
9,635
(11,938)
-
400
(1,377)
63,514
15,055
(38,510)
-
16,858
56,918
Balance
Unrealised
01-Jan-21
Income
Expenditure
Gain/Loss
Transfer
31-Dec-21
£
£
£
£
£
£
-
1,404
-
-
(1,404)
-
38,025
192
(1,392)
-
2,334
39,158
-
538
(2,726)
-
2,188
-
-
-
(9,600)
-
9,600
-
13
344
(2,545)
-
2,188
-
655
-
-
-
-
655
-
44
(2,232)
-
2,188
-
584
867
(1,451)
-
-
-
9,452
1,252
(3,502)
-
-
7,202
426
-
(10)
-
-
416
300
-
(300)
-
0
(0)
982
110
(203)
-
-
889
3,996
-
-
-
-
3,996
484
253
(238)
-
-
499
3,053
659
(1,368)
-
-
2,344
-
42
(42)
-
-
-
-
-
-
-
-
-
7,758
-
-
-
-
7,758
191
495
(616)
-
-
70
336
4,171
(3,981)
-
-
526
66,254
10,371
(30,206)
-
17,094
63,514

This page does not form part of the statutory financial statements

17

MAYBRIDGE COMMUNITY CHURCH

NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2022

5. ANALYSIS OF FUNDS (continued)

Balance Unrealised Balance
01-Jan-22 Income Expenditure Gain/Loss Transfer 31-Dec-22
£ £ £ £ £ £
Designated funds:-
Community Fund 1,938 1,723 (1,478) - - 2,183
Total Designated Funds 1,938 1,723 (1,478) - - 2,183
Unrestricted Funds:-
General Funds 554,275 286,809 (267,056) - (16,858) 557,170
Total Unrestricted & Designated Funds 556,213 290,256 (270,012) - (16,858) 559,599

PREVIOUS FINANCIAL YEAR

Balance Unrealised
01-Jan-21 Income Expenditure Gain/Loss Transfer 31-Dec-21
£ £ £ £ £
Designated funds:-
Community Fund 1,986 6,867 (6,915) - - 1,937
Total Designated Funds 1,986 6,867 (6,915) - - 1,937
Unrestricted Funds:-
General Funds 542,218 288,317 (259,166) - (17,094) 554,275
Total Unrestricted & Designated Funds 544,204 295,183 (266,081) - (17,094) 556,212

Amplifying Voices is for giving a voice to the oppressed in difficult locations.

Care 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 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 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.

This page does not form part of the statutory financial statements

18

MAYBRIDGE COMMUNITY CHURCH

NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2022

6. INVESTMENTS

The Charity held no investment assets during this or the previous financial period.

7. CASH AT BANK AND IN HAND

7. CASH AT BANK AND IN HAND
HSBC Current Account
HSBC Money Manager Deposit
CAF 90 Day Account Scottish Widows
Community Cafe Cash Float		 Unrestricted
Restricted
Designated
Total
Total
Funds
Funds
Funds
31-Dec-22
31-Dec-21
£
£
£
£
14,313
-
-
14,313
20,698
193,974
-
-
193,974
173,974
18,921
56,917
2,183
78,021
77,915
40
-
-
40
40
227,248
56,917
2,183
286,348
272,627

8. DEBTORS AND PREPAYMENTS

Sundry accounts receivable-Premises Hire
Prepayment		 Unrestricted
Restricted
Designated
Total
Total
Funds
Funds
Funds
31-Dec-22
31-Dec-21
£
£
£
£
-
-
-
-
479
228
-
-
228
-
228
-
-
228
479

9. CREDITORS AND ACCRUALS AMOUNTS FALLING DUE WITHIN ONE YEAR

Independent Examiner's Fee Unrestricted
Restricted
Designated
Total
Total
Funds
Funds
Funds
31-Dec-22
31-Dec-21
£
£
£
£
990
-
-
990
-
1,542
-
-
1,542
84

10. CREDITORS AND ACCRUALS AMOUNTS FALLING DUE IN MORE THAN ONE YEAR

The Charity held no long term liabilities during this or the previous financial period.

This page does not form part of the statutory financial statements

19

MAYBRIDGE COMMUNITY CHURCH

NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2022

11. STAFF COSTS AND NUMBERS

Gross Wages & Salaries
Employer's National Insurance Costs
Pension Contributions
Other costs		 TOTAL
2022
£
170,130
14,853
19,623
5,463
210,069		 TOTAL
2021
£
164,649
13,918
20,528
7,317
206,412

The average number of paid staff employed in the year was ten (eleven in 2021). Four are full time (four in 2021) and six are part time (seven in 2021). Staff are paid through the PAYE system. No employee received emoluments in excess of £60,000. (2021 - None)

The church pays pension contributions for eight members of staff (eight in 2021).

Pension contributions for five staff are paid into the NEST workplace pension scheme (five in 2021).

Pension contributions for two staff are paid into their individual pension schemes (two in 2021).

The average number of employees who were engaged in each of the following activities:-

Activities in furtherance of charity's objects
Management and administration
Other		 TOTAL
2022
7
2
1
10		 TOTAL
2021
8
2
1
11

12. TRUSTEES AND OTHER RELATED PARTIES

No payments were made to trustees or any persons connected with them during this financial period. No material transaction took place between the organisation and a trustee or any person connected with them.

(2021 - None)

13. 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.

14. 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 charity's size and the level of financial commitments held. The Trustees aim to ensure the charity 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.

15. PUBLIC BENEFIT

The Charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the Trustees' report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake.

This page does not form part of the statutory financial statements

20