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2020-12-31-accounts

Charity number: 1135341

THE REDEEMED CHRISTIAN CHURCH OF GOD: LIFE START CONNECTIONS

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2020

THE REDEEMED CHRISTIAN CHURCH OF GOD: LIFE START CONNECTIONS

CONTENTS

Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Trustees' report 2 - 3
Independent examiner's report 4
Statement of financial activities 5
Balance sheet 6
Notes to the financial statements 7 - 17

THE REDEEMED CHRISTIAN CHURCH OF GOD: LIFE START CONNECTIONS

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2020

Trustees Dr Bayo Aderemi Odedoyin, Chairman Pastor David Idowu Mrs Mojirade Mulikat Alabi Mr Victor Oladele Charity registered number 1135341 Principal office St. Clement's Close (Off Coldhabour Road) Northfleet Kent DA11 7RU Accountants GIL Accountancy Services 177 Ballens Road Chatham Kent ME8 5PG Pastor-in-Charge Pastor David Idowu

Page 1

THE REDEEMED CHRISTIAN CHURCH OF GOD: LIFE START CONNECTIONS

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2020

The Trustees present their annual report together with the financial statements of THE REDEEMED CHRISTIAN CHURCH OF GOD: LIFE START CONNECTIONS for the year 1 January 2020 to 31 December 2020.

Objectives and activities

a. Policies and objectives

Our ultimate goal is to enable diverse people to make heaven by nurturing, empowering and equiping them to live a holy and well fulfilled life based on excellence and solid relationships. Our mandate is found in Isaiah 61:4 which says "And they shall build the old wastes, they shall raise up the former desolations, and they shall repair the waste cities, the desolations of many generations".

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

b. Activities undertaken to achieve objectives

The Church continues to engage members and community at large in its various programmes. The Trussell Trust Foodbank network activities increased with reach to many more families. Over the years the strength of the Church has been based on the sacrificial service of volunteers. This year is no exception. We whole-heartedly thank all our volunteers for their immesurable contribution during the year. God bless you all.

c. Financial review

Total receipts during the year was £216,553(2019: £117,901). Total expenditure for the year was £125,562 (2019: £115,315). The detailed breakdown of the accounts can be found in the accompanying SOFA, balance sheet and notes.

d. Risks management

The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity, and are satisfied that systems and procedures are in place to mitigate our exposure to the major risks.

e. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

f. Reserves policy

The Charity seeks to maintain reserves which match any obligation, such as to employees, and to ensure sustainability beyond the next quarter. The target is to build and maintain unrestricted reserves equating to three months normal expenditure.

Page 2

THE REDEEMED CHRISTIAN CHURCH OF GOD: LIFE START CONNECTIONS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

Structure, governance and management

a. Constitution

THE REDEEMED CHRISTIAN CHURCH OF GOD: LIFE START CONNECTIONS is a registered charity, number 1135341, and is constituted under a Trust deed.

b. Methods of appointment or election of Trustees

The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed. No new trustee was appointed during the year. The board of trustees set the direction and policy framework for the Church. The board also put in place the process for reviewing, evaluating and implementing appropriate risk management framework.

Funds held as custodian

During the year, the charity held endowment fund contributions from local area RCCG parishes with the aim of helping them save.

Statement of Trustees' responsibilities

The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the 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 application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the members of the board of Trustees and signed on their behalf by:

................................................ Dr Bayo Aderemi Odedoyin (Chair of Trustees) Date:

Page 3

THE REDEEMED CHRISTIAN CHURCH OF GOD: LIFE START CONNECTIONS

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2020

Independent Examiner's Report to the Trustees of THE REDEEMED CHRISTIAN CHURCH OF GOD: LIFE START CONNECTIONS ('the Charity')

I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 December 2020.

Responsibilities and Basis of Report

As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent Examiner's Statement

Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed: D Tabiri

Dated: ACIE FCCA

Page 4

THE REDEEMED CHRISTIAN CHURCH OF GOD: LIFE START CONNECTIONS

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020

Note
Income from:
Donations and legacies
3
Charitable activities
4
Total income
Expenditure on:
Charitable activities
5
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward
Restricted
funds
2020
£
73,887
-
73,887
53,935
53,935
19,952
-
19,952
19,952
Unrestricted
funds
2020
£
99,333
43,333
142,666
71,627
71,627
71,039
14,110
71,039
85,149
Total
funds
2020
£
173,220
43,333
216,553
125,562
125,562
90,991
14,110
90,991
105,101
Total
funds
2019
£
97,398
20,503
117,901
115,315
115,315
2,586
11,524
2,586
14,110

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 7 to 17 form part of these financial statements.

Page 5

THE REDEEMED CHRISTIAN CHURCH OF GOD: LIFE START CONNECTIONS

BALANCE SHEET AS AT 31 DECEMBER 2020

Note
Fixed assets
Tangible assets
10
Current assets
Stocks
11
Cash at bank and in hand
Creditors: amounts falling due within one
year
12
Net current assets
Total assets less current liabilities
Net assets excluding pension asset
Total net assets
Charity funds
Restricted funds
14
Unrestricted funds
14
Total funds
16,374
91,303
107,677
(5,641)
2020
£
3,065
3,065
102,036
105,101
105,101
105,101
19,952
85,149
105,101
2,145
17,389
19,534
(8,557)
2019
£
3,133
3,133
10,977
14,110
14,110
14,110
-
14,110
14,110

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

................................................ Dr Bayo Aderemi Odedoyin (Chair of Trustees)

Date:

The notes on pages 7 to 17 form part of these financial statements.

Page 6

THE REDEEMED CHRISTIAN CHURCH OF GOD: LIFE START CONNECTIONS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

1. General information

THE REDEEMED CHRISTIAN CHURCH OF GOD: LIFE START CONNECTIONS is a registered charity, number 1135341, and is constituted under a Trust deed.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

THE REDEEMED CHRISTIAN CHURCH OF GOD: LIFE START CONNECTIONS meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

2.3 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

Page 7

THE REDEEMED CHRISTIAN CHURCH OF GOD: LIFE START CONNECTIONS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

2. Accounting policies (continued)

2.3 Expenditure (continued)

All expenditure is inclusive of irrecoverable VAT.

2.4 Tangible fixed assets and depreciation

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, .

Depreciation is provided on the following bases:

2.5 Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.6 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.7 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

2.8 Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Page 8

THE REDEEMED CHRISTIAN CHURCH OF GOD: LIFE START CONNECTIONS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

2. Accounting policies (continued)

2.9 Pensions

The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.

2.10 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

3. Income from donations

Donations - Tithes, offerings, thanksgiving etc
Grants
Total 2020
Donations - Tithes, offerings, thanksgiving etc
Grants
Total 2019
Restricted
funds
2020
Unrestricted
funds
2020
£
£
-
89,981
73,887
9,352
73,887
99,333
Unrestricted
funds
2019
£
65,506
31,892
97,398
Total
funds
2020
£
89,981
83,239
173,220
Total
funds
2019
£
65,506
31,892
97,398

Page 9

THE REDEEMED CHRISTIAN CHURCH OF GOD: LIFE START CONNECTIONS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

4. Income from other charitable activities

Unrestricted
funds
2020
£
Gift aid receipts
11,720
Donations - Gravesham Foodbank
31,613
Total 2020
43,333
Unrestricted
funds
2019
£
Gift aid receipts
7,841
Donations - Gravesham Foodbank
12,662
Total 2019
20,503
Total
funds
2020
£
11,720
31,613
43,333
Total
funds
2019
£
7,841
12,662
20,503

5. Analysis of expenditure on charitable activities

Summary by fund type

Church activities
Gravesham Foodbank
Restricted
funds
2020
Unrestricted
funds
2020
£
£
-
81,781
53,935
(10,154)
53,935
71,627
Total
funds
2020
£
81,781
43,781
125,562

Page 10

THE REDEEMED CHRISTIAN CHURCH OF GOD: LIFE START CONNECTIONS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

5. Analysis of expenditure on charitable activities (continued)

Summary by fund type (continued)

Church activities
Gravesham Foodbank
Unrestricted
funds
2019
£
78,428
36,887
115,315
Total
funds
2019
£
78,428
36,887
115,315

6. Analysis of expenditure by activities

Church activities
Gravesham Foodbank
Total 2020
Activities
undertaken
directly
2020
£
81,321
43,781
125,102
Support
costs
2020
£
460
-
460
Total
funds
2020
£
81,781
43,781
125,562
Church activities
Gravesham Foodbank
Total 2019
Activities
undertaken
directly
2019
£
78,308
36,887
115,195
Support
costs
2019
£
120
-
120
Total
funds
2019
£
78,428
36,887
115,315

Page 11

THE REDEEMED CHRISTIAN CHURCH OF GOD: LIFE START CONNECTIONS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

6. Analysis of expenditure by activities (continued)

Analysis of direct costs

Staff costs
Rent & rates
Office admin. expenses
Honorarium
Light & heat
Repairs & renewals
Insurance
Telephone and internet costs
Computer and IT expenses
Stationery, printing and postage
Hospitality & welfare
Legal & professional fees
Accountancy fees
Depreciation
WEM & Central office charges
Youth & children's ministry
Stipend
Sundry expenses
Motor expenses
Music & Ministry expenses
Bank charges
Charitable donations
Closing Stock adjustment
Conferences & special
programmes
Total 2020
Church
activities
2020
£
-
22,160
2,635
4,201
4,069
3,365
1,623
346
940
602
1,622
-
892
3,206
3,360
145
17,500
2,172
696
9,651
524
770
-
841
81,320
Gravesham
Foodbank
2020
£
44,561
9,135
-
-
-
-
460
-
-
-
-
1,000
420
239
-
-
-
1,460
-
-
735
-
(14,229)
-
43,781
Total
funds
2020
£
44,561
31,295
2,635
4,201
4,069
3,365
2,083
346
940
602
1,622
1,000
1,312
3,445
3,360
145
17,500
3,632
696
9,651
1,259
770
(14,229)
841
125,101

Page 12

THE REDEEMED CHRISTIAN CHURCH OF GOD: LIFE START CONNECTIONS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

6. Analysis of expenditure by activities (continued)

Analysis of direct costs (continued)

Staff costs
Rent & rates
Office admin. expenses
Honorarium
Light & heat
Repairs & renewals
Insurance
Telephone and internet costs
Computer and IT expenses
Stationery, printing and postage
Hospitality & welfare
Travelling expenses
Accountancy fees
Depreciation
WEM & Central office charges
Youth & children's ministry
Stipend
Sundry expenses
Foodbank miscellaneous expenses
Music & Ministry expenses
Bank charges
Charitable donations
Conferences & special
programmes
Total 2019
Analysis of support costs
Church
activities
2019
£
-
27,907
5,267
3,000
1,928
759
2,556
346
680
26
2,306
1,694
860
824
3,310
1,445
6,500
563
-
15,005
500
720
2,112
78,308
Gravesham
Foodbank
2019
£
35,827
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
340
720
-
-
-
-
36,887
Total
funds
2019
£
35,827
27,907
5,267
3,000
1,928
759
2,556
346
680
26
2,306
1,694
860
824
3,310
1,445
6,500
903
720
15,005
500
720
2,112
115,195
Total Total
funds funds
2020 2019
£ £
Traning 460 120

Page 13

THE REDEEMED CHRISTIAN CHURCH OF GOD: LIFE START CONNECTIONS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

7. Independent examiner's remuneration

2020 2019
£ £
Fees payable to the Charity's independent examiner for the independent
examination of the Charity's annual accounts 800 800
Fees payable to the Charity's independent examiner in respect of:
All other services not included above 512 60

8. Staff costs

Wages and salaries
Contribution to defined contribution pension schemes
2020
£
43,758
803
44,561
2019
£
35,231
596
35,827

The average number of persons employed by the Charity during the year was as follows:

2020 2019
No. No.
Staff 2 1

No employee received remuneration amounting to more than £60,000 in either year.

9. Trustees' remuneration and expenses

During the year, one or more Trustees has been paid remuneration of £24,194 (£2019: £24,875) or has received other benefits from an employment with the Charity.

During the year ended 31 December 2020, no Trustee expenses have been incurred (2019 - £NIL) .

Page 14

THE REDEEMED CHRISTIAN CHURCH OF GOD: LIFE START CONNECTIONS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

10. Tangible fixed assets

Cost or valuation
At 1 January 2020
Additions
At 31 December 2020
Depreciation
At 1 January 2020
Charge for the year
At 31 December 2020
Net book value
At 31 December 2020
At 31 December 2019
Stocks
Food stocks
Creditors: Amounts falling due within one year
Other taxation and social security
Pension fund loan payable
Other creditors
Accruals and deferred income
Fixtures and
fittings
£
495
540
1,035
-
239
239
796
495
Computer
equipment
£
19,887
2,837
22,724
17,249
3,206
20,455
2,269
2,638
2020
£
16,374
2020
£
2,950
511
1,380
800
5,641
Total
£
20,382
3,377
23,759
17,249
3,445
20,694
3,065
3,133
2019
£
2,145
2019
£
2,246
512
-
5,799
8,557

11. Stocks

12. Creditors: Amounts falling due within one year

Page 15

THE REDEEMED CHRISTIAN CHURCH OF GOD: LIFE START CONNECTIONS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

13. Financial instruments

2020 2019
£ £
Financial assets
Financial assets measured at fair value through income and expenditure 91,303 17,389

Financial assets measured at fair value through income and expenditure comprise cash at bank and trade debtors.

14. Statement of funds

Statement of funds - current year

Unrestricted funds
General Funds 1
Restricted funds
Restricted Funds - all funds
Total of funds
Statement of funds - prior year
Unrestricted funds
General Funds 1
Balance at 1
January
2020
£
14,110
-
14,110
Balance at
1 January
2019
£
11,524
Income
£
142,666
73,887
216,553
Income
£
117,901
Expenditure
£
(71,627)
(53,935)
(125,562)
Expenditure
£
(115,315)
Balance at
31
December
2020
£
85,149
19,952
105,101
Balance at
31
December
2019
£
14,110

Page 16

THE REDEEMED CHRISTIAN CHURCH OF GOD: LIFE START CONNECTIONS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

15. Analysis of net assets between funds

Analysis of net assets between funds - current period

Tangible fixed assets
Current assets
Creditors due within one year
Total
Restricted
funds
2020
Unrestricted
funds
2020
£
£
-
3,065
19,952
87,725
-
(5,641)
19,952
85,149
Total
funds
2020
£
3,065
107,677
(5,641)
105,101

Analysis of net assets between funds - prior period

Tangible fixed assets
Current assets
Creditors due within one year
Total
Unrestricted
funds
2019
£
3,133
19,534
(8,558)
14,109
Total
funds
2019
£
3,133
19,534
(8,558)
14,109

16. Pension commitments

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the group to the fund and amounted to £803 (2019 - £596). £511 (2019 - £512) were payable to the fund at the balance sheet date and are included in creditors.

Page 17