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2020-08-31-accounts

CHRIST CHURCH with ST PHILIP Worcester Park

Charities and Public Benefit Annual Report For the year ending 31[st] August 2020 Christ Church with St Philip A Single Congregation Local Ecumenical Partnership

Registered Charity Number - 1137612

The church forms part of the Wimbledon Circuit of the Methodist Church – Circuit Number 35/26.

Minister Rev. Paul Timmis Church Stewards Stephen Carpenter, Julie Morris Vicar Rev. Stephanie Nadarajah Church Wardens John Ruske, Assistant Wardens Jennifer Pichierri & Kate Oliveira Church Treasurers Alison Charlton & Victoria Price

And also part of the Sutton Deanery, in the Diocese of Southwark of the Church of England.

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CHRIST CHURCH with ST PHILIP Worcester Park

Objectives and Activities

The charity’s objectives are contained within our

Ecumenical Vision Statement

We believe that the unity of His Church is the will of God. We believe that we can forward this unity by venturing forward together into the Christ Church with St Philip Ecumenical Partnership, Worcester Park.

Therefore

We covenant together

To share our life together as fully as we can, For the greater glory of God

And in love for our neighbour.

We rejoice in the rich variety of our heritage and remain loyal to our denominations. We will continue to pray and work for the unity of the whole Church and the reconciliation of all people.

We will welcome all to share in this work for Lord Jesus Christ.

In response to God's call, we, the Methodist and Anglican Churches in Worcester Park, publish our intent to develop our present Sharing Agreement as set out in our Constitution.

We commit ourselves to sharing together the ministry of Christ to the world and, within this context, to explore together the meaning and possibilities of unity, worship, mission and service.

We commit ourselves to assessing the resources of Church and Community in terms of people, money, buildings and deploying them in the best possible way in relation to the aspirations, needs and problems of local people.

We commit ourselves to maintaining existing relationships with our parent bodies and with Churches Together in Worcester Park.

We pledge ourselves to this agreement and we also undertake to begin a review every seven years.

16th November 2000

…… 2010 Title changed from Statement of Intent to Ecumenical Vision Statement

The purposes of the charity are:-

The advancement of:-

a) The Christian faith in accordance with the doctrinal standards and discipline of The Methodist Church and the Church of England;

b) Any charitable purpose for the time being of any Connexional, District, Circuit, Local or other organisation of The Methodist Church and also of the Deanery, Diocese and other organisations of the Church of England;

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CHRIST CHURCH with ST PHILIP Worcester Park

c) Any charitable purpose for the time being of any society or institution subsidiary or ancillary to The Methodist Church or Church of England;

d) Any purpose for the time being of any charity being a charity subsidiary or ancillary to the Methodist Church or the Church of England.

Main Activities of the Charity

The organisation and resourcing of regular public acts of worship open to members of the church and non-members alike.

The teaching of Christianity through sermons, courses and small groups.

The resourcing of pastoral work, which includes visiting the sick and bereaved.

Supporting local schools in the teaching of Christianity.

Promotion of Christianity through the staging of events and services.

Encouraging links with the local community through providing a community centre for a range of community activities

More details on how we carry out the main activities of the Charity

Christ Church with St Philip is a joint Methodist and Anglican church, serving the people of Worcester Park.

Christ Church with St. Philip is an LEP – 'Local Ecumenical Partnership'. Although we were once two congregations – one Methodist, one Anglican – we now live and worship as a single community, sharing every aspect of church life, including services, buildings and finance. In our worship and life together, we seek to stay faithful to the traditions and practices of both denominations.

We have a team of two clergy: an Anglican vicar, Revd Stephanie Nadarajah, and a Methodist minister, Revd Paul Timmis, who is shared with Martin Way Methodist Church.

As part of our mission, we continue to encourage links with the church, and our halls and facilities, to enable us to reach out to the local community and respond to their needs. Particularly, we reach out to those who may be less confident about their place in the community and their relationship with the church.

Christ Church with St Philip is a friendly and welcoming church that benefits from customs and beliefs of both the Anglican and Methodist traditions. The friendship and fellowship within the church is very highly valued by its congregation and we are committed to enabling as many people as possible to worship at our church and to become part of our church community.

As a church community, we have continued to support many activities in the local community and our thanks go to all those who have supported all the initiatives, activities and events that take place in our church and in the halls.

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Achievements and Performance

Worship and Prayer

Different people worship God in different ways. At Christ Church with St. Philip, we offer wideranging forms of worship, from traditional to contemporary, from all age worship to communion services, and from lively to contemplative. We draw on the traditions of both the Methodist and Anglican Churches, with most – but not all – services following a liturgy from one of these traditions. We hope that all can find a form of worship here that will help them to get close to God.

Sunday Services

We offer a wide variety of opportunities for worship including three services most Sundays, as well as a mid-week service on Tuesdays. We have an 8am Communion service on Sunday morning; the main services at 10.00am consist of regular All-age Worship Services, Communion, Baptisms and special services. The evening worship at 6.30pm alternates between Communion and the Service of the Word. The second Sunday evening each month sees our Revive Service: a fresh expression of worship.

Our regular Sunday services follow the basic pattern shown below:

SUNDAY SERVICES
8am		 10am 6.30pm
1st Sunday Communion All Age Worship Communion
2nd Sunday Communion Communion Revive
3rd Sunday Communion Baptism Communion
4th Sunday Communion Communion Evening Worship
5th Sunday Communion Communion Evening Worship

Refreshments are served in the Welcome Area after all 10am Sunday services.

Weekday Services - we also have two regular weekday services on a Tuesday:

12.00pm - Holy Communion

2.00pm - Toddling2Church

The church is often open during the week for people to find stillness and take time to pray.

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Aside from our Sunday services, there are many groups that meet regularly during the week for friendship, fellowship and to further their understanding of God. We have the Junior Music Group; Toddling 2 Church for very young children and parents; Young Church with two age range groups; and a house group.

Children and young people

At Christ Church with St. Philip, we seek to be a family-friendly church. We have an active young church for children and young people aged 3+ and a crèche for under 3s, staffed by DBS checked (formerly CRB-checked) volunteers from our congregation. We also recognise that some parents and children want to stay together for Sunday services, so children are always very welcome in church. We also have books and toys in the church and Welcome Area where parents can keep their children amused while still taking part in the service.

The first Sunday morning each month is our All Age Worship service, when we all stay together for a lively service designed to benefit all ages, and especially geared towards children.

We also have a Toddling2Church group on Tuesdays at 2-3pm. Parents, carers and pre-school children are all welcome to join us for songs with percussion instruments, a Bible story simply and sensitively told, a story-related craft activity and, of course, drinks and biscuits.

We have a wide age range within the congregation, with a lively Young Church with children attending every week, as well as many other children and families linked to the youth organisations (Girls Brigade, Boys Brigade, Guides, Brownies, Rainbows, Junior Music Group and Young Church) many of whom attend the all age worship services.

The Church and Church Halls

David Pickett, as our Centre Manager, has continued to bring his own style and organisational skills to the successful running of the Centre and to open up the halls to many new groups, organisations and to individual bookings. With David’s ideas, enthusiasm, commitment, dedication and careful management of the halls, they have continued to be successful again this year and we have been able to build on our hopes and plans for the original Future Links Building Project and the life of our church.

What's On For Adults

A wide range of activities for adults take place at Christ Church with St. Philip each week, from social clubs and support groups to fitness, dance and weight loss clubs.

We also run a café in our Welcome Area – where possible the products we use or sell in the café are Fair Trade. It is usually open on Tuesday, Wednesday and Thursday mornings.

Our aim is to provide well maintained and well managed church halls and a Welcome Area for the local community to use for a diverse range of activities throughout the week and at weekends. We provide facilities for groups from the church and in the local community, local charities and commercial organisations in order to develop our joint church in to a true community church.

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What's On For Children

Here at Christ Church with St. Philip there are groups and clubs to keep even the most active child busy, from activities for pre-school children to uniformed organisations and many dance clubs. Our church always offers a wide range of regular activities for children and young people.

In addition to regular activities, the church runs a Summer Holiday Club for a week during the school summer holidays, for children aged from 5-11. This event is always fully subscribed.

The halls are still proving to be a very popular venue in the local community for all sorts of parties and family celebrations, including birthdays, baptisms, retirement and wedding parties (from a number of different faiths). In addition, we use the halls and Welcome Area for our own church group meetings, church fairs and many social events.

The church has run two sessions of Messy Church which were very popular. These will recommence when COVID 19 restrictions are lifted.

Pastoral Care

There is a small team which raises and discusses pastoral matters with the clergy. Members of this team occasionally carry out pastoral visits. The Wednesday Evening House Group meets regularly to share fellowship, learning and social events and all are very welcome to join them.

We continue to be blessed by the many members who give committed and loyal service, often over many years, as well as those who answer immediate pleas.

We have run a monthly Quest Club which provides a “home cooked” meal for people with physical disabilities living in the local community.

We have good links with the local primary schools; we host services and events and support their assemblies at the schools. At Harvest and Christmas, the Cheam Common Infants School comes and presents a themed production, and attends before Easter where possible. It is very welcome to see the church full with children, parents and staff.

The clergy team, when needed, is available to visit church members to celebrate Communion with them, either at their homes or in hospital. Many of the congregation spend part of their time being good neighbours and several of the support groups that meet on the premises here are run by church members. During this year, pastoral work has continued, albeit in a more remote form due to COVID-19 restrictions.

Mission and Evangelism

We are continuing to forge growing links with the halls users and encourage them more fully into the life of our church. We have a fundraising team, which runs many social events and other activities throughout the year. We held a Quiz Night and sold Christmas crafts. The funds raised have been used to support church projects, including the ongoing repair of our church and the halls. At least 10% of money raised through fundraising events is donated to local or national charities.

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News and Events

There is always a lot going on at Christ Church with St. Philip. There is a whole range of regular activities for both adults and children. The church Facebook page and website give the latest news of the Church family and keep people informed about special events that are coming up in the next few months.

Future Plans

When planning our activities for the year, we consider the Commission’s guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. In particular, we try to enable ordinary people to live out their faith as part of our church community through:

To facilitate and support this work, it is important that we maintain the fabric of the church and halls buildings of Christ Church with St Philip.

In an effort to minimise the impact on legacy and other reserves, we made the decision not to transfer £20,000 from the Flats Account into the maintenance fund for 2019/20 as spending has been minimal.

It has been agreed to maintain the charity’s Parish Support Fund payment to the Diocese so that it fully covers the cost of providing the part time Vicar to the Parish at an annual cost of £32,600 in 2021.

Financial Review of the year ending 31[st] August 2020

The charity has continued to be a focal point in the local community and has seen an increasing number of people using the Church premises.

Income Trends

The charity’s income comes from:

The giving of church members / congregation, either in the Sunday collections or regular giving by standing orders, payroll giving and one-off donations, has decreased by just under 3% this year, There have also been a reduced number of fundraising events due to COVID 19 restrictions. Legacies of £21,000 were received from the estates of church members.

Gift Aid tax credit received on the giving by church members and giving by other members of the congregation.

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Hall letting income: mainly from external users of the building, plus donations from church organisations and members of the congregation for use of the halls complex. COVID 19 has created an extremely challenging year, with a full lockdown being implemented from the end of March and a limited take up one the halls were able to safely open again. There was a year on year decrease in receipts in the region of £30,000 equating to about 5 months worth of receipts.

Rental income from two church owned houses.

Expenditure trends

A major cost is in relation to the assessment paid to the Wimbledon Circuit and the Parish Support Fund paid to the Southwark Diocese. This amounts to 48% of our total cost this year. The Circuit assessment and the Parish Support Fund contributions have increased by 1.8% overall.

The Ecumenical Church Council will be considering how to best use Legacy Funds that have been received for the benefit of the church.

The high usage of the halls complex means that there is a high cost associated with it for centre management, caretaking, cleaning and other utility and repair costs which amounts to about 40% of our expenditure. This year we have been particularly mindful of expenses given the extraordinary situation that we have found ourselves in and savings have been made in areas such as waste collection, utilities and cleaning costs. Where possible staff have also been furloughed.

CASH Balances at 31[st] August 2020

Total £342,326 Total Cash Funds
Of which:
£ 336,973 Unrestricted Funds
Including:
Joint Account £35,554. - Day to Day Expenditure
Flats Accounts £27,535 - Day to Day Flats management
Maintenance Fund £37,917 - (Designated fund for Major Works)
Legacy Fund £196,512 - (Designated fund – not for Day to Day use)

This gives about 15 months cover of expenditure.

Reserves Policy

The reserves policy followed is submitted as an annual report to the trustees of Christ Church with St Philip in accordance with the requirements of the Methodist Conference and the Charity Commission guidance in CC19. The reserves policy is submitted to the Wimbledon Circuit for scrutiny and approval on an annual basis. The reserves are reviewed regularly throughout the year by the Finance and Resources committees. These discussions are reported to the trustees at every church council meeting.

The trustees have established their mission aims taking into account all of the resources available in terms of people, property and money . Mission initiatives/projects have been costed or estimates made of projected future costs which take into account the needs of the buildings and the requirements of the Quinquennial Inspection Report/s . We have agreed a Reserves Policy which is

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set out below and is recorded in the trustees’ minutes and our Annual Report . We recognise the need to be accountable as charity trustees for all the money which comes into our hands and will provide further information as required by the Circuit/District/Connexion.

This reserves policy covers all church cash funds held by Christ Church with St Philip LEP. There are two accounts covered by this policy: Combined Account and the Flats Account. The combined reserve funds held in these accounts should be sufficient to cover the following (figures in brackets indicate 1/9/2021 calculated required Cash reserve values):-

Giving a total cash reserve requirement of £136,230 @ 1/9/2020 against the cash funds balance of £342,326 @ 31/8/2020 of which £5,352 is restricted

Other non cash reserves

Policy for Restricted Funds

Details of the restricted funds are as follows:

Flower Fund

Balance £672

This is made up from donations by church members for the purchase of flowers to decorate the church. Money is assigned to the flower arrangers as required.

Wake Fund

Balance £750

A church member with no relatives has deposited some money in the church account to pay for a Wake following their funeral.

Diocesan Grant

Balance £131

Funds received from the Diocese of Southwark for the purpose of supporting worship through prayer. The fund is used to purchase items for the Prayer Table, to support visitors to the church. This fund also supports “Mumspace”, a group of mothers that meets socially at the church one evening each month.

Internal Organisations

Balance £12,745

Designated Funds

Maintenance Fund

Balance £37,917

This is money to enable maintenance of the church and halls complex. The cost of such projects as refurbishment of carpets, repair of sanitary fittings and repairs to the roof are covered from this fund. A sum of £20,000 per financial year is transferred from the Flats account but owing to the impact of the COVID 19 pandemic, this was not done for 2019/20

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Legacy Fund

Balance £196,512

Money received from legacies makes up this fund. Expenditure is at the discretion of the trustees for special projects and is not intended for use on day to day expenditure.

Structure, Governance and Management

The Constitution for Christ Church with St Philip (Worcester Park) an LEP Partnership, was adopted on the 5th April 1992 and amended on 20th March 1994, 18[th] March 2001 and 18[th] April 2010 and relates to the charitable unincorporated association governed by this Constitution and known as Christ Church with St Philip (Worcester Park).

Ecumenical Church Council (ECC)

The purpose of the Ecumenical Church Council (ECC) with our clergy, the Reverend Paul Timmis, Methodist Minister, and the Reverend Stephanie Nadarajah, Anglican vicar, is to promote the whole mission of the Church – pastoral, evangelistic, social and ecumenical, in the Parish and the local neighbourhood. The ECC fulfils the function of the Methodist Church Council and the Parish Church Council and is the church’s governing body. Membership of the ECC should therefore be taken seriously as it carries responsibility for financial and legal decisions made on behalf of the church. The ECC appoints committees that have the authority to act within pre-defined areas of responsibility; supports the work of all such committees and receives their reports, making decisions on any matter of principle that may arise.

The ECC membership includes the clergy, the Church Stewards and Church Wardens, the ECC and PCC Secretaries, Church Treasurer, Convenors of Church Committees, Circuit Steward and 10 Ordinary Members. Ordinary Members are elected at the AGM to serve for a term of 3 years and can then be re-elected to serve a maximum of 6 years. Office holders are also elected annually, to serve a maximum of 6 years.

During the past year, the ECC has overseen the work of the various Church Committees, giving approval as necessary. Church finances continue to be a matter of concern - see Finance report for more details. Other church business dealt with over the year includes:

The ECC also receives matters of interest from the wider church through the Methodist Wimbledon Circuit and London District and the Anglican Diocese of Southwark, Croydon Area.

Training of Trustees: Newly appointed trustees are supplied with a booklet of their responsibilities and denominational training sessions are supplied for treasurers.

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Wimbledon Methodist Church Circuit

Christ Church with St Philip is part of the Wimbledon Methodist Church Circuit. This is a group of five local churches served by a team of three ministers. Each has pastoral charge of one or more churches and will preach and lead worship in different local churches in the Circuit, along with Local Preachers.

Deanery and Diocesan Synods

There are four church members who are representatives on the Deanery Synod and one who is also a representative on the Diocesan Synod. This provides the ECC with important links between the Parish and the wider structures of the church.

Risk Management

The major risks have been identified and recorded by the Trustees with professional advice taken as required. There is a regular annual review process undertaken and recorded.

Income and Expenditure is being monitored in total and is compared with the approved annual budget on a half yearly basis to detect trends as part of the risk management process to avoid unforeseen calls on reserves.

Safeguarding

Every person has a value and dignity which comes directly from the creation of male and female in God’s own image and likeness. Christians see this potential as fulfilled by God’s re-creation of us in Christ. Among other things, this implies a duty to value all people as bearing the image of God and therefore to protect them from harm.

Joint Anglican/Methodist policies outline commitment to the following principles:

• the care and nurture of, and respectful pastoral ministry with, all children, young people and adults

• the safeguarding and protection of all children, young people and vulnerable adults

• the establishing of safe, caring communities which provide a loving environment where there is informed vigilance as to the dangers of abuse.

• the careful selection and training of all those with any responsibility within the Church, in line with Safer Recruitment principles, including the use of criminal records disclosures and registration with the relevant vetting and barring schemes.

• an immediate response to every complaint made which suggests that an adult, child or young person may have been harmed, cooperating with the police and local authority in any investigation.

• a commitment to work with anyone who has suffered abuse, developing with them an appropriate ministry of informed pastoral care.

• a commitment to challenge any abuse of power, especially by anyone in a position of trust.

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• the offer of pastoral care and support, including supervision and referral to the proper authorities, to any member of our church community known to have offended against a child, young person or vulnerable adult.

• in all these principles, we will follow legislation, guidance and recognised good practice.

Christ Church with St Philip LEP commits itself to ensuring the implementation of the Safeguarding Policies of our parent churches; government legislation; guidance and safe practice within its church.

Christ Church with St Philip LEP commits itself to the provision of support, advice and training for lay and ordained people which will ensure people are clear and confident about their roles and responsibilities in safeguarding and promoting the welfare of children and vulnerable adults.

Reference and Administrative Details

Basis of preparation and legal framework

The Charity’s annual report and accounts for the year ended 31 August 2020 have been prepared in accordance with the Charities Act 2011 and 2014 version of Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the FRS102 – the Charities SORP (FRS102) and taking note of the Update Bulletin 1 issued in 2016.

Full Name of Charity / Church: Christ Church with St Philip LEP

Registration Charity Number: 1137612

Date of registration: 26th August 2010

Main communication address

Christ Church with St Philip LEP,

Wesley Hall,

Ruskin Drive,

Worcester Park,

Surrey

KT4 8LG

The members of the Ecumenical Church Council are the Charity Trustees, membership being made up of church office holders, Minister, Vicar and representatives appointed by the church at the Annual General Meeting.

Full membership is shown as Appendix A to this report.

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Treasurers: Mrs Alison Charlton and Mrs Victoria Price

Independent Examiner: Kevin Mallett

18 Stoneleigh Broadway

Ewell Surrey KT17 2HU

Investment Bankers: Central Finance Board of the Methodist Church

Approval

The report of the Ecumenical Church Council was approved on 30[th] March 2021 and signed on its behalf by:

Lynette Janaway

Member of the Ecumenical Church Council

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Statement of Financial Activities (SOFA) for the year ended 31 August 2020 Statement of Financial Activities (SOFA) for the year ended 31 August 2020 Statement of Financial Activities (SOFA) for the year ended 31 August 2020 Statement of Financial Activities (SOFA) for the year ended 31 August 2020 Statement of Financial Activities (SOFA) for the year ended 31 August 2020
Notes to
the
accounts		 General Fund
(Unrestricted)		 Designated
Funds
(unrestricte
d)		 Restricted
Funds		 Endowment
Funds		 Total
2019-20
£ £ £ £ £
Income
1 Offerings 4 46,303 46,303
2 Donations and legacies 4 5,930 21,000 340 27,270
3 Gift aid 4 12,443 12,443
4 Interest and investment income 7 2,106 2,106
5 Income from investment properties 7 39,804 39,804
6 Internal organisations 3,493 3,493
7 Other charitable income 5,6,8 52,864 546 53,410
8Total income 159,452 21,546 3,833 -
184,830
Expenditure
9 Circuit assessment or share 12 87,351 87,351
10 Grants and donations 12 1,793 1,793
11 Property maintenance 12 19,415 2,578 21,994
12 Insurance,utilities etc 12 15,183 15,183
13 Depreciation 13 3,700 3,700
14 Office expenses 12 9,643 9,643
15 Other expenditure 11,12 41,010 499 324 41,834
16 Internal organisations 12 3,103 3,103
17Total charitable expenditure 178,095 3,078 3,427 0 184,600
18 Gains/(losses) on monetary investments 0
19 Gains/(losses) on investment properties 13 47,663 47,633
20Net income/(expenditure) 28,990 18,468 406 0 47,864
21 Transfers between funds 17 9,974 -9,974 0
22 Other gains/(losses) 13 153,106 153,106
23Net movement in funds 192,070 8,494 406 0 200,970
24 Total funds brought forward 4,715,327 226,981 13,891 - 4,956,199
25 Total funds carried forward 4,907,397 235,474 14,297 - 5,157,168

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Statement of Financial Activities (SOFA) for the year ended 31 August 2019

Statement of Financial Activities (SOFA) for the year ended 31 August 2019 Statement of Financial Activities (SOFA) for the year ended 31 August 2019 Statement of Financial Activities (SOFA) for the year ended 31 August 2019 Statement of Financial Activities (SOFA) for the year ended 31 August 2019 Statement of Financial Activities (SOFA) for the year ended 31 August 2019 Statement of Financial Activities (SOFA) for the year ended 31 August 2019 Statement of Financial Activities (SOFA) for the year ended 31 August 2019
Notes to
the
accounts		 General Fund
(Unrestricted)		 Designated
Funds
(unrestricte
d)		 Restricted
Funds		 Endowment
Funds		 Total
2018-19
£ £ £ £ £
Income
1 Offerings 4 52,901 52,901
2 Donations and legacies 4 3,549 91,476 570 95,595
3 Gift aid 4 12,690 12,690
4 Interest and investment income 7 1,817 1,817
5 Income from investment properties 7 38,264 38,264
6 Internal organisations 7,887 7,887
7 Other charitable income 5,6,8 85,926 100 86,026
8Total income 195,147 91,476 8,557 -
295,180
Expenditure
9 Circuit assessment or share 12 76,920 76,920
10 Grants and donations 12 3,132 3,132
11 Property maintenance 12 39,055 5,862 44,917
12 Insurance,utilities etc 12 15,775 15,775
13 Depreciation 13 3,700 3,700
14 Office expenses 12 10,604 10,604
15 Other expenditure 11,12 50,373 601 50,974
16 Internal organisations 12 9,458 9,458
17Total charitable expenditure 199,559 5,862 10,059 0 215,480
18 Gains/(losses) on monetary investments 0
19 Gains/(losses) on investment properties 13 (18,638) (18,638)
20Net income/(expenditure) (23,050) 85,614 (1,502) 0 61,062
21 Transfers between funds 17 (20,000) 20,000 0
22 Other gains/(losses) 13 (59,907) (59,907)
23Net movement in funds (102,957) 105,614 (1,502) 0 1,156
24 Total funds brought forward 4,818,284 121,367 15,393 - 4,955,044
25 Total funds carried forward 4,715,327 226,981 13,891 - 4,956,199

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Notes to
the		 Balance Sheet as at 31 August 2020
General Fund
(Unrestricted)
Designated
Funds
(Unrestricted)
Restricted
Funds		 Balance Sheet as at 31 August 2020
General Fund
(Unrestricted)
Designated
Funds
(Unrestricted)
Restricted
Funds		 Balance Sheet as at 31 August 2020
General Fund
(Unrestricted)
Designated
Funds
(Unrestricted)
Restricted
Funds		 Endowment
Funds		 Totals
2020		 Totals
2019
Accounts £ £ £ £ £ £
Fixed Assets
Church building
and other
property		 13 3,651,219 3,651,219 3,501,813
Investment
properties		 13 1,134,464 1,134,464 1086,831
Investments 0
Total fixed
assets		 4,785,684 0 0 0 4,785,684 4,588,644
Current Assets
Debtors and
prepayments		 14 22,313 12,745 35,058 35,792
Loans by the
Churches		 0 0
Investments
with TMCP		 0 0
Central Finance
Board Deposits		 14 38,409 235,474 5,352 279,236 298,118
Cash at Bank
and in hand		 14 63,090 63,090 44,885
Total current
assets		 123,812 235,474 18,097 0 377,383 378,795
Current
liabilities
Creditors (due
in under 1year)		 15 2,098 3,800 5,898 11,240
Grants payable
within 2018-19		 0
Total current
liabilities		 2,098 0 3,800 0 5,898 11,240
Net current
assets/liabilities		 121,714 235,474 14,297 0 371,485 367,555

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Total assets less
current
liabilities		 4,907,398 235,474 14,297 0 5,157,169 4,956,199
Long term
liabilities
(due after more
than oneyear)
Grants payable
after 2018-19		 0 0
Loans to the
Church		 0 0
0 0
Net assets 4,907,398 235,474 14,297 0 5,157,169 4,956,199
Funds of the
Church
General Fund
(Unrestricted)		 17 4,907,398 4,907,398 4,715,327
Designated
Funds
(Unrestricted)		 17 235,474 235,474 226,891
Total
Unrestricted
Funds		 5,142,872 4,942,308
Restricted
Funds		 17 14,297 14,297 13,891
Endowment
Funds		 0 0 0
Total Funds 4,907,398 235,474 14,297 0 5,157,69 4,956,199

Signed: Alison Charlton Church Treasurer

Date:

Approved by the Ecumenical Church Council on 25[th] November 2020 and signed on its behalf by:

Signed

Name: Lynette Janaway

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The notes on pages 18 to 29 form part of these accounts.

Notes to the Accounts

1. Basis of accounting

The financial statements have been prepared under the Charities Act 2011 in accordance with the 2014 version of Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the FRS102 – the Charities SORP(FRS102) and taking note of the Update Bulletin 1 issued in 2016.

2. Funds

The funds held constitute: General Funds held for any purpose of the Church which are Unrestricted. Restricted funds which are held for a narrower purpose including those for internal organisations. There are also the following Endowment funds as listed. Details of each material fund are disclosed in note 16. Any funds may be represented by more than just cash.

3. Accounting policies

Basis

These accounts have been prepared on the basis of historical cost (with the exception of land, buildings and investment property, all of which are shown at their estimated market value at the end of the year), on the accruals basis to show a true and fair view of the Church’s financial position and activities. This approach has been adopted where it is not feasible or practical to utilise or determine historical cost.

As this year the threshold for Accrual Accounting has been exceeded the previous year’s accounts have been restated on an accruals basis.

Income

Income is included in the Statement of Financial Activities (SOFA) when the Church becomes entitled to the resources, and the trustees are reasonably certain they will receive the resources; and the monetary value can be measured with sufficient reliability. Rents will be recorded when they are due / hiring event occurs.

Donated goods for onward transmission to other charities (chiefly food and clothing / bedding for a homeless charity) are passed immediately to that charity and are not included in the statement of financial activities as no benefit accrues to the charity.

The charity has not received any goods for use by the charity itself.

The value of services provided by volunteers is not incorporated into these financial statements.

No services have been donated that would normally have been purchased.

Expenditure

This is recognised when a liability is incurred, or a constructive obligation arises, that results in the payment being unavoidable. Liabilities are recognised as soon as an outflow of economic benefit is considered more likely than not under the legal or constructive obligation committing the Church to pay out resources.

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Grants

Grants made by the Church from its own funds are recognised in full at the time of agreement or when the Church accepts that there is a legal or operational obligation to make the payment. When the grant is recurrent over more than one year the balance payable in future years is treated as a provision for future commitments in the Balance Sheet against the appropriate fund, the provision being released in future years as instalments are paid in accordance with the originally agreed terms.

VAT

Since the Church is not VAT registered, all input VAT is charged with the expenses to which it refers.

Tangible fixed assets for use by the Church

These are capitalised if they can be used for more than one year, and individually cost at least £1,000. The land and freehold property was subject to re-valuation as at the end of the 2015/16 financial year. This was performed by David Ambrose MRICS of Bramptons Chartered Surveyors & Valuers. The Nationwide House Price Index for Greater London has been applied to this valuation (both Kingston and Sutton fall into the Greater London area, and Worcester Park sits between the two), providing us with a good estimate of fair value.

Tangible fixed assets are stated at cost and depreciated over their useful economic lives at the following rates:

Land Not depreciated Buildings Not depreciated Office Furniture and Equipment 5 years Other Furniture & Fixtures 5 years Computer Equipment 3 years

Where the recoverable amount of a tangible asset is found to be below the net book value, the asset is written down to its recoverable amount and the loss on impairment is charged to the relevant expenditure category of the statement of financial activities. Where an asset is not primarily used to generate income, its impairment is assessed by reference to its service potential on its initial acquisition. In the year, the charity currently has no tangible fixed assets to which impairment provisions apply.

Investment Properties

Investment properties - 180 and 182 Cheam Common Road were purchased by the Methodist Church in the 1950's to give ownership of the complete corner plot, thus giving the future capability to expand the Church and Halls complex. Until such time as this happens, they are being let as four flats to provide income to support the work of Christ Church with St Philip LEP. These have been valued as at the end of the 2015/16 financial year by David Ambrose MRICS of Bramptons Chartered Surveyors & Valuers, and have since been annually revalued with reference to the Nationwide House Price Index for Greater London.

Investments

Investments are valued in the balance sheet at market value at the year end. Investment income is included in the accounts when receivable and any gains or losses on revaluation at the year end are shown in the SOFA. Currently no investments are held.

Debtors and Prepayments

Debtors include outstanding lettings invoices in August.

Creditors

Creditors include outstandings relating to utilities, telephones, etc. in August and pre-payments for lettings in the next financial year.

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4. Donations and legacies
Collections
Tax credits
Donations
Legacies
Total
5. Charitable activities
Fund raising
PCC Fees
Methodist Funeral
Other (Sunday Coffee)
Total
6. Other trading activities
Servery
Room & Hall Hire
Own Use Donations (Ext)
Own Use Donations (Intl)
Other
Furlough Receipts
Photocopier		 Unrestricted
Restricted
2020
Total
2019
Total
£
£
46,303
0
46,303
52,901
12,443
0
12,443
12,690
5,930 340
6,270
4,119
21,000
0
21,000
91,476
85,677
340
86,017
161,186
Unrestricted
Restricted
2020
Total
2019
Total
£
£
1,021
0
1,021
4,325
254
0
254
1,077
91
0
91
0
656
0
656
1,223
2,022
0
2,022
6,625
Unrestricted
Restricted
2020
Total
2019
Total
£
£
£
£
1,191
0
1,191
2,818
46,748
0
46,748
74,337
0
0
0
0
175
0
175
2,021
0
0
00
2,571
0
2,5710
157
0
157
126
Total
7. Investment income
Central Finance Board
Rental income		 50,842
0
50,842
79,302
Unrestricted
Restricted
2020
Total
2019
Total
£
£
£
£
2,106
0
2,106
1,817
39,804
0
39,804
38,264
Total 41,910
0
41,910
40,081

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8. Other
Unrestricted
Restricted
£
£
Grants
546
0
Miscellaneous
0
0		 2020
Total
£
546
0		 2019
Total
£
100
0
Total
546
0
9. Payment to Trustees
Payments made to trustees for additional services provided to
the Church by agreement with the Church Council Meeting
£		 546
This
year
0		 100
Last
year
0
0 0

Note:- The Methodist Minister and the Church of England Vicar are not direct employees of the charity. They are paid by the Methodist Connexion and Diocese of Southwark. The charity makes contributions to the Wimbledon Circuit (Circuit Assessment) and the Southwark Diocese of the Church of England (Parish Support Fund) which among other things funds their stipends.

No payments were made to any trustee for services supplied to the Charity.

Number of trustees who were paid
expenses
7
Nature of the expenses
Book Allowance to the 2 Clergy (£400)
All other payments were against receipts:
Clergy Expenses (£1,516)
Petty Cash & Maintenance Items (£1,614)
*Includes Card Payments as the church does not have a debit or credit card)		 10
Total amount paid
£


10. Fees for examination or audit of the accounts
Independent examiner’s or auditors' fees for reporting on the
accounts
£
Other fees (eg: advice, accountancy services) paid to the
independent examiner or auditor
£		 3,530
480
0

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11. Paid employees

Staff Costs paid during the year were:

Gross wages, salaries and benefits in kind

Offset by Furlough Receipts

Employer’s National Insurance costs (Impact of Statuary Sick Pay on Employer NIC rebate has not been included here)

Pension costs

Total staff costs

Average number of staff employed during the year were:

----- Start of picture text -----
£
36,386 36,879
(2,571)
£
£
1,523 1,494
£
35,338 38,373
3 3
----- End of picture text -----

No Employee received emoluments of more than £60,000.

Report on Pension Scheme

Christ Church with St Philip LEP (PB 2014) participates in the Pension Builder Scheme section of CWPF for lay staff. The Scheme is administered by the Church of England Pensions Board, which holds the assets of the schemes separately from those of the Employer and the other participating employers.

Christ Church with St Philip uses the cash balance section of The Church Workers Pension Fund known as Pension Builder 2014.

Pension Builder Scheme

Pension Builder 2014 is a cash balance scheme that provides a lump sum that members use to provide benefits at retirement. Pension contributions are recorded in an account for each member. This account may have bonuses added by the Board before retirement. The bonuses depend on investment experience and other factors. There is no requirement for the Board to grant any bonuses. The account, plus any bonuses declared, is payable from members’ Normal Pension Age.

There is no sub-division of assets between employers in each section of the Pension Builder Scheme. The scheme is considered to be a multi-employer scheme as described in Section 28 of FRS 102. This means it is not possible to attribute the Pension Builder Scheme’s assets and liabilities to specific employers and that contributions are accounted for as if the Scheme were a defined contribution scheme. The pensions costs charged to the SoFA in the year are contributions payable.

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A valuation of the Pension Builder Scheme is carried out once every three years. The most recent was carried out as at 31 December 2016.

For the Pension Builder Classic section, the valuation revealed a deficit of £14.2m on the ongoing assumptions used. At the most recent annual review, the Board chose not to grant a discretionary bonus, which will have acted to improve the funding position. There is no requirement for deficit payments at the current time.

For the Pension Builder 2014 section, the valuation revealed a surplus of £1.8m on the ongoing assumptions used. There is no requirement for deficit payments at the current time. There are no annual pension benefits.

In accordance with rules from the Pensions Regulator, the scheme was reviewed for reenrolment purposes on 30[th] April 2019, and a re-declaration of compliance was submitted prior to the deadline of 1 July 2019.

12. Expenditure

The expenditure has been split under headings as supplied by the Methodist Church. The following table is a mapping of between these headings and the example headings from the Charity Commission. In some areas an apportionment between areas has been necessary and has been done on a best estimate basis.

Mapping between Expenditure areas and Charity activities 2019-2020

Unrestricted
funds		 Costs of
Generating
Funds		 Fundraising
trading
Costs		 Management
of Investment
Flats		 Charitable
activities		 Governance
costs
Expenditure on:
Circuit Assessment
& Parish Support
Fund		 87,351 87,351
Grants &
Donations		 1,793 1,793
Property
Maintenance		 19,415 2,609 570 16,236
Insurance, utilities
etc		 15,183 6,992 1,198 6,993
Depreciation 3,700 3,462 238
Office expenses 9,643 3,945 5,698
Other Expenditure 41,010 249 33,758 42 6,961
Totals (un-
restricted funds)		 178,095 249 50,766 1,810 125,270
Totals Prev Year 199,559 2,261 54,440 9,336 133,521

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Restricted
Funds		 Costs of
Generating
Funds		 Fundraising
trading
Costs		 Investment
Management		 Charitable
activities		 Governance
costs
Other expenditure 324 324
Internal
Organisations		 3,103 3,103
Totals (Restricted
Funds)		 3,427 3,427
Totals Previous
Year		 10,059 10,059

13. Tangible Fixed Assets

Cost or valuation

Church (non
investment)
land and
buildings
£		 Other non
investment
land and
buildings
£		 Investment
properties
(land and
buildings)
£		 Other
fixed
assets
including
motor
vehicles
£		 Fixtures,
fittings
and
equipmen
t
£		 Payments
on
account
and assets
under
constructi
on
£		 Total
£
Balance brought
forward**		 3,493,386 1,086,831 18,501 4,598,718
Additions
Revaluations(+/-)** 153,106 47,633 200,739
Disposals(-)
Balance carried
forward		 3,646,492 1,134,464 18,501 4,799,457

Accumulated depreciation

Balance brought
forward		 10,074 10,074
Depreciation charge
foryear(-)		 3,700 3,700
Revaluations(+/-)
Disposals(-)
Balance carried
forward		 13,774 13,774

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Net book value

Net book value
Brought forward 3,493,386 1,086,831 8,428 4,588,644
Carried forward 3,646,492 1,134,464 4,727 4,785,684

Straight line depreciation has been used on equipment, fixtures and fittings. All have been assumed to have a 5 year life with 20% of the original value deducted each year.

Property and land valuations both brought forward and carried forward have calculated using the Nationwide House Price Index for Greater London applied to the valuation carried out by David Ambrose MRICS of Bramptons Chartered Surveyors & Valuers on the 14[th] October 2016.

Investments

The funds that support the various funds are held by TMCP in Trustees Interest Funds on which interest is credited to the accounts each month. These are regarded as medium and long term investments.

TMCP is the legal owner and Custodian Trustee of all Methodist Model Trust property, including Legacies, Endowments and Accumulated Funds. Trust property is held for and on behalf of local Managing Trustees who are responsible for the day to day management of trust property. TMCP ensure that, through providing guidance and acting under their direction, the Managing Trustees comply with charity law and Methodist law and policy as determined by the Methodist Conference.

No investment funds are currently held

14. Analysis of current assets


Debtors and prepayments
Pre-paid assessments
Prepayments & Accrued income
Other debtor
Total debtors and prepayments		 This
year
£
8,310
14,003
12,745
34,653		 Last year
£
8,310 7,672
14,003 15,765
12,745 12,355
34,653 35,792

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Analysis of cash at bank

Bank balance held in NatWest (Joint Account)
Bank balance held in NatWest (Flats Account)
Deposit Account balance Central Finance Board
of the Methodist Church (Joint Account)
Deposit Account balance Central Finance Board
of the Methodist Church (Flats Account) [–
excludes tenants deposits.]
Total Cash and Bank
15. Analysis of current liabilities
Trade Creditors
Other Creditors
Total Current Liabilities		 35,554
27,535
142,291
136,945
342,326
2,098
3,800
5,898

16. Capital commitments and contingent liabilities

At the 31st August 2020 the Church has no capital commitments.

No Contingent liabilities were identified at 31st August 2020.

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17. Detailed analysis of individual fund movements

2020

2020
Fund Name Opening
Balance £		 Income
£
Expenditure
£
Gains /
Losses £
Transfers
£		 Closing
Balance £
General 4,715,327 159,452 (178,095) 200,739
9,974
4,907,397
Designated 226,981 21,546 (3,078) (9,974) 235,474
TOTAL
UNRESTRICTED		 4,942,308 180,998 (181,173) 200,739 5,142,871
Restricted 13,891 3,833 (3,427) 14,297
Totals 4,956,199 184,831 (184,600) 200,739 0 5,157,168

2019

2019
Fund Name Opening
Balance £		 Income
£
Expenditure
£
Gains /
Losses £
Transfers
£		 Closing
Balance £
General 4,818,284 195,147 (199,559) (78,545) (20,000) 4,715,327
Designated 121,367 91,476 (5,862) 20,000 226,981
TOTAL
UNRESTRICTED		 4,939,651 286,623 (205,421) (78,545) 4,942,308
Restricted 15,393 8,557 (10,059) 13,891
Totals 4,955,044 295,180 (215,480) (78,545) 0 4,956,199

Restricted funds:

2020 Opening
balance
£		 Income
£		 Expense
£
Closing
Balance
£
Flowers 559 340 (227) 672
Wake 750 750
Grant 228 496 (524) 200
Total 1,537 836 (751) 1,624
Internal
Organisations		 12,354 3,493 (3,103) 12,745
TOTAL 13,891 4,329 (3,854) 14,297

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2019 Opening
balance
£		 Income
£		 Expense
£
Closing
Balance
£
Flowers 433 570 (477) 559
Wake 750 750
Grant 252 100 (124) 228
Total 1,468 670 (601) 1,537
Internal
Organisations		 13,925 7,887 (9,458) 12,354
TOTAL 15,393 8,557 (10,059) 13,891

18. Related party transactions

This year

Name of related party Relationship Description of
transaction		 Income
from
related
party
during
the year		 Payments
to related
party
during
the year		 Loans
to /
(from)
related
party
during
the
year		 Amounts
owed by /
(to)
related
party as
on 31-
Aug-2020
£ £ £ £
Wimbledon Methodist
Church Circuit		 Charity is part of
the Circuit		 Circuit
Assessment		 50,851
Diocese of Southwark Charity is part of
the Diocese		 Parish Support
Fund		 36,500
Methodist Connexional
Funds - MHA / Mission
in Britain Fund / Fund
for Training / Fund for
Property / World
Mission Fund		 Connexional
Fund		 Donation 1,600
Total 0
90,134		 0 0

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CHRIST CHURCH with ST PHILIP Worcester Park

Lastyear
Name of related party Relationship Description of
transaction		 Income
from
related
party
during
the year		 Payments
to related
party
during
the year		 Loans
to /
(from)
related
party
during
the
year		 Amounts
owed by /
(to)
related
party as
on 31-
Aug-2019
£ £ £ £
Wimbledon Methodist
Church Circuit		 Charity is part of
the Circuit		 Circuit
Assessment		 45,720
Diocese of Southwark Charity is part of
the Diocese		 Parish Support
Fund		 31,200
Methodist Connexional
Funds - MHA / Mission
in Britain Fund / Fund
for Training / Fund for
Property / World
Mission Fund		 Connexional
Fund		 Donation 2,620
Total 0 79,540 0 0

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DECLARATIONS

Treasurer as at 31/8/20

I confirm that I have prepared the accounts from the records of the Church and that they include all funds under the control of the Ecumenical Church Council.

Signature of Treasurer

Date

Name Mrs Alison Charlton Address 52A The Avenue, Worcester Park, Surrey KT4 7HH

Presentation to the Church trustees for approval.

I confirm that the annual report and accounts were presented to the Ecumenical Church Council Meeting on 25[th] November 2020 and were approved.

Signature of Chair of Meeting

Name of Chair of Meeting Revd. Stephanie Nadarajah Date 25[th] November 2020

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Independent Examiner’s Report to the Trustees of:

CHRIST CHURCH with ST PHILIP

Charity Number 1137612

Responsibilities and basis of report

I report to the trustees on my examination of the accounts of Christ Church with St Philip for the year ended 31 August 2020 set out on pages 14 to 17. As the Church’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 Church’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.

Name of Church Christ Church with St Philip No: 1137612

Independent Examiner’s Statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below*) which give me cause to believe that in, any material respect:

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CHRIST CHURCH with ST PHILIP Worcester Park

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.

I have/have not* obtained independent verification of all investments with the Trustees for Methodist Church Purposes or held in other trusts, bank balances and funds at the Central Finance Board of the Methodist Church which are individually in excess of £10,000 (ten thousand pounds) at the balance sheet date.

Signature of independent examiner

Name of independent examiner

Kevin A. Mallett

Relevant professional qualification of independent examiner

FCA - ICAEW

Name of firm (where appropriate)

LCF Accounting Ltd

Address 18 The Broadway, Stoneleigh, Epsom, Surrey KT17 2HU

Date: 21 January 2021

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Appendix A ----- Members of the Ecumenical Church Council as elected at the AGM 24/3/2019

The ECC is a body corporate and a charity accepted for registration with the Charity Commission. The ECC members that have served from 24[th] March 2019 until the date of this report was approved are:

Ex Officio members

Chairs: Methodist Minister Reverend Paul Timmis, and Anglican Vicar Reverend Steph Nadarajah Treasurer: Alison Charlton EEC Secretary: Lynn Wicks PCC Secretary: Angela Ruske Church Warden: John Ruske Assistant Church Wardens: Jennifer Pichierri and Kate Oliveira Methodist Stewards: Stephen Carpenter and Julie Morris Young Church Representative: Annette Kempster

Elected members:

Bonita Bicknell Victoria Price Lynette Janaway Susan Dassie Sarah Yelf Roy Newitt John Angus Gaynor Stocker Tony Bicknell

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