PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH, CHELTENHAM For the year ended 31 December 2020
STATEMENT OF TRUSTEES' RESPONSIBILITIES
The trustees are responsible for preparing the trustees’ report and the financial statements in accordance with general applicable law and United Kingdom Accounting Standards (United Kingdom General Accepted Accounting Practice).
The law applicable to charities in England and 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 the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgments and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that 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 Charities (Accounts and Reports) Regulations 2015 and the provisions of the trust deed. They are also responsible for safekeeping the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
15 March 2021
Rev Simon Heron
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PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH, CHELTENHAM INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES
Independent Examiner's Report to the Trustees
I report to the trustees on my examination of the accounts of the Parochial Church Council of Christ Church, Cheltenham for the year ended 31 December 2020 which are set out on pages 8 to 16.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the Act) .
I report in respect of my examination of the charity's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent Examiner's Statement
Since the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe in any material respect:
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accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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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: Ruth Herbert FCCA Wenn Townsend Gosditch House 5 Gosditch Street Cirencester Gloucestershire GL7 2AG
Date: March 2021
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PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH, CHELTENHAM STATEMENT OF FINANCIAL ACTIVITIES For the year ended 31 December 2020
| Unrestricted Funds Note £ Income and endowments from: Collections, donations and gifts 2 131,030 Legacies 22,000 Investment income 3 945 Income from operating activities 4 18,262 Other voluntary incoming resources 5 15,781 Total income 188,018 Expenditure on: Activities relating directly to the work of the church 6 163,382 Mission and other charitable giving 7 7,366 Cost of fund-raising 0 Church management and administration 7,350 Development of church premises -9,471 Interest 0 Other costs 1,696 Total expenditure 8 170,323 Gains and losses on investments 779 Net Income before transfers 18,474 Transfers between funds 800 Net movement in funds 9 19,274 Fund balances brought forward at 1 January 2020 109,118 Fund balances as at 31 December 2020 128,392 |
Restricted Funds £ 2,295 0 1,493 96,187 74 100,049 89,944 2,183 0 0 0 92,127 1,446 9,368 -800 8,568 82,257 90,825 |
Total 2020 £ 133,325 22,000 2,438 114,449 15,855 288,067 253,326 9,549 0 7,350 -9,471 0 1,696 262,450 2,225 27,842 0 27,842 191,375 219,217 |
Total 2019 £ 148,567 5,425 3,049 140,500 9,921 307,462 257,531 14,521 332 4,901 80,788 0 1,500 359,573 1,290 -50,821 0 -50,821 242,196 191,375 |
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The notes on pages 10 to 16 form part of these financial statements.
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PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH, CHELTENHAM BALANCE SHEET As at 31 December 2020
| Note Fixed Assets Tangible assets 12 Investments 19 Current Assets Debtors 13 Cash at bank and in hand 14 Creditors:Amounts falling 15 due within one year NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES Creditors:Amounts falling 15 due after one year NET ASSETS FUNDS Restricted funds 16 Unrestricted funds General funds Designated funds 17 |
2020 £ £ 2,362 67,237 69,599 10,702 142,941 153,643 4,025 149,618 219,217 0 219,217 90,825 59,928 68,464 219,217 |
2019 £ £ 1,022 62,857 63,879 16,977 125,015 141,992 14,496 127,496 191,375 0 191,375 82,257 49,875 59,243 191,375 |
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Approved by the trustees and signed on their behalf by:
Rev Simon Heron
15 March 2021
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