2020-12-31-accounts

FOREFRONT COMMUNITY CHURCH

Registered Charity Number: 1139006

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

Contents	Page
Trustees’ report	1 - 8
Independent examiner’s report	9 - 10
Receipts and payments account	11
Statement of assets and liabilities	12

Trustees' Annual Report					for theperiod
**From **	Period start date			To	Period end date
	01	01	2020		31	12	2020

Section A Reference and administration details

Charity name Forefront Community Church Other names charity is known by Registered charity number (if any) 1139006 Charity's principal address 42 Fore Street Chard Somerset Postcode TA20 1QA

Forefront Community Church

Names of the charity trustees who manage the charity

1 2 3 4 5 6 7 8 9 10 11 12 13 14	Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee(if any)
	Mrs H Boyland
	Mr P Brazier		Trustee for whole year but retired as Chairman 24/02/2020
	Mrs A Brister
	Mr M Brister
	Mr D Burfield
	Mr S Capstick	Treasurer
	Ms L Dimon
	Mr P Dimon
	Mr R Grave
	Mr N Marsh
	Miss C Smith
	Mr S Thurbon	Chairman	Appointed Chairman 24/02/2020 but trustee for wholeyear

Names of the trustees for the charity, if any, (for example, any custodian trustees)

Name Dates acted if not for whole year

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March 2012

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Names and addresses of advisers (Optional information)

Names and addresses of advisers (Optional information)	Names and addresses of advisers (Optional information)	Names and addresses of advisers (Optional information)	Names and addresses of advisers (Optional information)
Type of adviser Name Address
Name of chief executive or names of senior staff members (Optional information)
Section B Structure, governance and management
Description of the charity’s trusts Type of governing document (eg. trust deed, constitution) Forefront Community Church was converted from a company limited by guarantee (incorporated on 11thAugust 2011, company number 7343328) to a Charitable Incorporated Organisation (CIO) on 27thFebruary 2020, recognised by Companies House as number CE020874, and retaining the same charity number 1139006. Forefront Community Church’s Constitution, active from 27th February 2020, establishes the objects and powers of the CIO and the governance arrangements. How the charity is constituted (eg. trust, association, company) CIO conversion constitution registered with the Charity Commission and recognised by Companies House Trustee selection methods (e.g. appointed by, elected by) Trustees are appointed in accordance with the CIO Constitution in summary as follows. • Apart from the first charity trustees, every trustee must be appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees. • In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO. • All Trustees must subscribe to the Statement of Beliefs, be 16 years of age or over (and at least one trustee must be 18 years of age or over), and acknowledge acceptance of the office of trustee. • There must be at least three charity trustees and no more than twenty. • The Members of the CIO shall be its charity trustees for the time being. The only persons eligible to be Members of the CIO are its charity trustees.
		Forefront Community Church was converted from a company limited by guarantee (incorporated on 11thAugust 2011, company number 7343328) to a Charitable Incorporated Organisation (CIO) on 27thFebruary 2020, recognised by Companies House as number CE020874, and retaining the same charity number 1139006. Forefront Community Church’s Constitution, active from 27th February 2020, establishes the objects and powers of the CIO and the governance arrangements.
		CIO conversion constitution registered with the Charity Commission and recognised by Companies House
		Trustees are appointed in accordance with the CIO Constitution in summary as follows. • Apart from the first charity trustees, every trustee must be appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees. • In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO. • All Trustees must subscribe to the Statement of Beliefs, be 16 years of age or over (and at least one trustee must be 18 years of age or over), and acknowledge acceptance of the office of trustee. • There must be at least three charity trustees and no more than twenty. • The Members of the CIO shall be its charity trustees for the time being. The only persons eligible to be Members of the CIO are its charity trustees.

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Additional governance issues (Optional information)

You may choose to include additional information, where relevant, about:

• policies and procedures adopted for the induction and training of trustees;

• the charity’s organisational structure and any wider network with which the charity works;

The charitable company (company number 07343328) was converted into a Charitable Incorporated Organisation (CIO) on 27 February 2020, which continues under charity number 1139006. From that point it is recognised by company number CE020874 with Companies House.

The Trustees held five meetings during 2020 to oversee the running of the charity. These consisted of four normal meetings and one extraordinary meeting. The charity was run on a day to day basis by the Forefront Community Centre Manager and the senior Leadership Team.

• relationship with any related parties;

• trustees’ consideration of major risks and the system and procedures to manage them.

Section C Objectives and activities

Forefront Community Church’s objects are as follows:

(1) To advance the Christian faith in accordance with the statement of beliefs as the trustees may from time to time think fit and to fulfil such other purposes which are exclusively charitable according to the law of England and Wales and are connected with the charitable work of the charity.

Summary of the objects of the charity set out in its governing document

(2) To relieve sickness and financial hardship and to promote and preserve good health by the provision of funds, goods or services including counselling and support services

The Trustees have paid due regard to the public benefits guidance issued by the Charity Commission in deciding what activities the Forefront Community Church should undertake.

Summary of the main activities undertaken for the Forefront Community Church is a Christian Independent Church, which public benefit in relation to subscribes to the Evangelical Alliance and their basis of faith, and also these objects (include within belongs to Partnership UK. It comprises a body of believers from a wide this section the statutory variety of backgrounds. Forefront Community Church owns and operates declaration that trustees have the Forefront Community Centre on Fore Street in Chard, which provides had regard to the guidance for community outreach and services, meeting facilities, and the church issued by the Charity administration hub Commission on public benefit)

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Additional details of objectives and activities (Optional information)

You may choose to include further statements, where relevant, about:

• policy on grantmaking;

• policy programme related investment;

• contribution made by volunteers.

Section D Achievements and erformance p

Summary of the main achievements of the charity during the year

Due to the Covid-19 Pandemic, Forefront Community Church discontinued public meetings from March 2020. This included its Sunday Services in the Chard Guildhall (which incorporated Sunday School for the children and youth), and also the regular Life Group meetings in certain congregation’s homes during each week. However, virtual meetings replaced physical meetings, with a very successful live stream Sunday Service every week, and most Life Groups still meeting virtually by way of Zoom, Skype, social media or phone. In September (between lockdowns) Forefront Community Church held an outdoor Staycation Day at Monks Yard, Horton Cross which was well attended. Also in December an open air Christmas Carol Service was held which was open to all by registering (to control numbers). The Forefront Community Centre was also closed to the public at this time, but continued to operate on a limited basis as the church administration hub. This drastically reduced the community outreach and services available, which during normal times is the major activity of the centre. However, after proper consideration and safeguards, Forefront Community Centre was able to safely operate the Lord’s Larder food bank which was highly active and effective (the Lords Larder is a Chard Churches Together food bank initiative for the Chard area, and is registered as a separate charity). The premises were also used to facilitate the Chard COVID Support Group with logistics, volunteers and space. Citizens Advice South Somerset were able to start functioning again from the centre, albeit on a reduced basis. A social contact network via phone from the centre and home hubs, was also established during this time to reach particularly vulnerable, lonely or needy people (mostly but not entirely from the church congregation).

Despite the set-backs caused by Covid-19, Forefront Community Church continued the strategies to achieve its charitable objects, in particular regarding work with children and youth. To this end in October, the Church secured the services of a full-time Youth Worker, to live locally and belong to Forefront Community Church. Financial support, mentoring and experience was provided by the Church, and official training via South West Youth Ministries (SWYM). Obvious difficulties existed in gaining access to children and youth, especially through local schools which were closed. However, contacts and networking continued with another local youth worker, teachers and drug related help workers.

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Section D Achievements and erformance p

Forefront Community Church continued to work and communicate with other churches in the area where possible (virtually) to explore how our ‘Objects’ may be further realised. A campaign was also continued to seek links with other community groups who were also seeking to work for the good of the community, for example by offering our services and/or room hire. However, this was not successful at that time in the difficult climate. Forefront Community Church allocated 15% of the general offerings income to give regular support to missionaries at home and abroad who had links with the Church. In the UK we supported SACRE working with schools in the Southwest, Missions in Leicester, and London. Abroad we supported church members and missionaries in Egypt, Spain, and Thailand, plus workers for international organisations. An Alpha course was started early in the year, but unfortunately was curtailed due to the pandemic, although virtual contact was continued. Risks In terms of financial risk, the trustees regularly review the CIO finances and the financial review contains the policy on reserves. Covid-19 risks were a particular focus, especially early on in the Pandemic and the effects on operation of the Forefront Community Centre. These risks were assessed and managed by the initial incorporation of ‘Temporary Rules for Forefront Community Church during the COVID-19 Pandemic’, which were subsequently superseded by a Risk Assessment. The terms of Forefront Community Centre room hire agreement were amended and updated in accordance with the revised risks (namely due to COVID-19). Forefront Community Church’s Safeguarding Policy was amended and updated to reflect changes to personnel and situation. Otherwise, the trustees have assessed the major risks to which Forefront Community Church is exposed and are satisfied that systems are in place to mitigate exposure to major risks. These include, building and property security, insurance, fire and electrical safety, personnel safety and wellbeing, and the like. Strategies for 2021 Our current strategies to achieve our charitable ‘Objects’ will continue as before, and in furtherance of these, we look forward to opening up the Forefront Community Centre again when safe and legal to do so. This year there is also to be an emphasis on our work with children and youth. As stated we now have a Youth Worker, and as the restrictions of the Covid-19 Pandemic ease, we look forward to engaging her actively in the plans already laid down for this work. These include, partnership with the support staff for vulnerable youth at Holyrood Academy, the Anglican Youth Pioneer, the Escapeline volunteers (they contact those vulnerable to “county lines” gangs), and the church’s own youth. We anticipate an initial focus on teacher-supported practical workshops, part of the strategy for youth identified as needing support by Holyrood Academy, while developing ideas for mentoring, and organised and informal dropins.

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Section D Achievements and performance

However, there is a realisation that our current premises whilst Summary of the main reasonable, are inadequate for the full pursuance of our aims. Therefore, achievements of the charity the Leadership have been actively seeking a new property in Chard, during the year which would better serve the provision of people and skill centred activities with more space and facilities. Some promising outcomes have been, and continue to be investigated, but these are subject to suitability, acceptable change of use, and not least financial viability.

Section E Financial review

It is the CIO’s policy that unrestricted funds which have not been Brief statement of the designated for a specific use should be maintained at a level equivalent charity’s policy on reserves to between three- and six-month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Forefront Community Church’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year of 2020. This is despite there being a reduction in income from the hire of Forefront Community Centre, somewhat balanced by an increase in income from the Church congregation’s giving, and reduced expenditure on activities.

Details of any funds materially in deficit

none

Further financial review details (Optional information)

You may choose to include additional information, where relevant about:

• the charity’s principal sources of funds (including any fundraising);

• how expenditure has supported the key objectives of the charity;

• investment policy and objectives including any ethical investment policy adopted.

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Section F Other optional information

Mission team giving of £12,774 (2019: £11,835) included gifts to the following individuals and organisations: - E Burden – OMF International £2,442 (2019: £2,022) K & A Barrett - £2,442 (2019: £2,021) M Strange - £1,220 (2019: £1,011) P Bryan – Interserve - £1,220 (2019: £1,011) B & E Higgs - £4,230 (2019: £3,917) Anisa Marsh - £0 (2019: £840) C & A Moises - £1,220 (2019: £1,013)

Grant funding of £10,380 (2019: £9,054) included grants to the following individuals out of offerings: - Hope for tomorrow £0 (2019: £10) Anisa Marsh £300 (2019: £2,290) B & E Higgs £9,540 (2019: £5,090) C & A Moises £0 (2019: £100) Red Box £0 (2019: £50) Martyna £500 (2019: £100) World Vision £0 (2019: £994) Connor car £0 (2019: £420) Lords larder £40 (2019: £0)

Assets retained for the charity’s own use

The freehold property of Forefront Community Centre, 42 Fore Street, Chard, Somerset, TA20 1QA originally cost £214,080 in 2005. Depreciation is being charged at 2% straight line in accordance with the charity’s accounting policy. There have been no improvements during the year which have added value to the property and all repairs are written off as incurred in the receipts and payments account.

The existing furnishings and equipment have no brought forward value since they have been depreciated in full or written off as purchased. There were no additions during the year.

Trustees

None of the Trustees (or any persons connected with them) received any expenses from Forefront Community Church during the year and there were no amounts owing at the year end.

The following trustees (and persons connected with them) received remuneration and pensions during the year, which were in accordance with the memorandum and articles of association on a reasonable basis and in the best interests of the charity: -

Wages & Salaries

Mrs A Thurbon (spouse of Trustee Mr S Thurbon) £0 (2019: £1,596) Miss C M C Smith (Trustee) £27,872 (2019: £27,040) Mrs J Marsh (spouse of Mr N Marsh) £3,869 (2019: £3,744)

Other pension costs

Mrs A Thurbon (spouse of Trustee Mr S Thurbon £0 (2019: £80) Miss C M C Smith (Trustee) £1,394 (2019: £1,352)

Mission team giving

Miss A Marsh (daughter of Trustee Mr N Marsh) £0 (2019: £840)

Grants payable

Miss A Marsh (daughter of Trustee Mr N Marsh) £300 (2019: £2,290)

Reception services

Miss A Marsh (daughter of Trustee Mr N Marsh) £0 (2019: £522)

Cleaning

Miss K Marsh (daughter of Trustee Mr N Marsh) £100 (2019: £0)

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The number of trustees (and persons connected with them) with whom benefits are accruing under money purchase schemes is 1 (2019: 2).

Trustees donated offerings to the charity without condition and the aggregate value of those transactions in the year ending 31 December 2020 was £23,030 (2019: £21,050).

Operating lease

At the year end there were outstanding commitments for future minimum equipment lease payments under non-cancellable operating leases as follows: -

Due between 2 and 5 years £582 (2019: £1,047)

Section G Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

----- Start of picture text -----
Signature(s)
and date S R Thurbon Signed on 21/06/21 @ 17:44 SCapstick
Signed on 24/06/21 @ 22:04
Mr S Capstick
Full name(s) Mr S R Thurbon
Position (eg Chairman Treasurer
Secretary,
Chair, etc)
----- End of picture text -----

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Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ Charity Name members of Forefront Community Church

On accounts for the year 31 December 2020 Charity no 1139006 ended (if any) Set out on pages 11 to 12

(remember to include the page numbers of additional sheets)

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 December 2020.

Responsibilities and As the charity trustees of the Trust, you are responsible for the preparation basis of report of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’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 Act.

Independent I have completed my examination. I confirm that no material matters have examiner's statement come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

• accounting records were not kept in accordance with section 130 of the Act or

• the accounts do not accord with the accounting records

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

Signed & dated: J Jordan Countersigned on 29/06/21 @ 08:33 Name: Mrs J Jordan Relevant professional FCCA qualification(s) or body (if any): Address: 17-18 Leach Road, Chard Business Park, Chard, Somerset, TA20 1FA

October 2018

9

IER

Section B Disclosure

Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). Give here brief details of NONE any items that the examiner wishes to disclose .

October 2018

10

IER

Forefront Community Church

No 1139006

CC16a

Receipts and payments accounts

For the period 01-Jan-20 31-Dec-20 To from

Section A Receipts and payments

A1 Receipts	Unrestricted funds to the nearest £ 96,011 4,979 181 299 774 102,244 - - - 102,244 51,356 6,382 2,595 12,774 - 10,380 928 526 1,346 269 357 36 1,910 812 299 627 3,108 - 93,705	Restricted funds to the nearest £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	Endowment funds to the nearest £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	Total funds to the nearest £ 96,011 4,979 181 299 774 102,244 - - - 102,244 51,356 6,382 2,595 12,774 - 10,380 928 526 1,346 269 357 36 1,910 812 299 627 3,108 - 93,705	Last year to the nearest £
Donations andgifts(including gift aid tax)	96,011				91,908
Charitable activites - hire of Forefront CommunityCentre	4,979				13,298
Investments - interest received	181				272
Other income - telephone and copier cost reimbursement	299				518
Governmentgrant -job retention scheme	774				-
Sub total(Gross income for AR)	102,244				105,996
A2 Asset and investment sales, (see table).
	-
	-				-
Sub total	-				-
Total receipts A3 Payments
					105,996
Staff costs	51,356	-	-	51,356	48,601
Ministry expenses - Evangelism, Youth & other ministry	6,382	-	-	6,382	20,063
Hire ofguildhall & other facilities	2,595	-	-	2,595	8,154
Mission team giving (detailed in trustees' report)	12,774	-	-	12,774	11,835
Reception services	-	-	-	-	522
Grant funding (detailed in trustees' report)	10,380	-	-	10,380	9,054
Photocopier operatinglease charge	928	-	-	928	1,348
Insurance	526	-	-	526	504
Repairs & equipment	1,346	-	-	1,346	1,183
Postage,stationery& sundries	269	-	-	269	353
Cleaning	357	-	-	357	606
Refreshments	36	-	-	36	192
Electricity	1,910	-	-	1,910	1,846
Telephone	812	-	-	812	1,381
Water	299	-	-	299	297
Computer software costs	627	-	-	627	2,135
Accountancy & independent examination	3,108	-	-	3,108	3,132
	-	-	-	-	-
**Sub total **	93,705	-	-	93,705	111,206

A4 Asset and investment
purchases, (see table)
	-		-			-		-
	-		-			-		-
**Sub total **	-		-			-		-		-
Total payments	93,705		-			-		93,705		111,206
Net of receipts/(payments)	8,539		-			-		8,539		- 5,210
A5 Transfers between funds	-		-		-			-		-
A6 Cash funds last year end	37,247		-		-			37,247		42,457
Cash funds this year end	45,786		-			-		45,786		37,247

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Section B Statement of assets and liabilities at the end of the period	Section B Statement of assets and liabilities at the end of the period	Section B Statement of assets and liabilities at the end of the period	Section B Statement of assets and liabilities at the end of the period
Categories B4 Assets retained for the charity’s own use B5 Liabilities B3 Investment assets B2 Other monetary assets B1 Cash funds	Details Details Total cash funds (agree balances with receipts and payments account(s)) Tangible Asset - Forefront Community Centre, 42 Fore Street, Chard, TA20 1QA Other debtors Natwest reserve account 2 Trade creditors Natwest current account overdrawn Natwest reserve account 1 Cash in hand Prepayments Details Kingdom bond Other creditors Details Details Accruals	Unrestricted funds to nearest £ (1,540) 3,483 33,749 10,085 9 45,786 OK Unrestricted funds to nearest £ 205,516 4,148 832 - - - Fund to which asset belongs Fund to which asset belongs Fund to which liability relates Unrestricted Unrestricted Unrestricted	Restricted funds to nearest £ - - - - OK Restricted funds to nearest £ - - - - - - Cost (optional) - - - - - Cost (optional) - - - - - - Amount due (optional) 288 2,396 2,741 - -	Endowment funds to nearest £
				-
				-
				-
				-
				OK
				Endowment funds to nearest £
				-
				-
				-
				-
				-
				-
				Current value (optional)
				-
				-
				-
				-
				-
				Current value (optional)
				-
				-
				-
				-
				-
				-
				When due (optional)
	Trade creditors	Unrestricted	288
	Accruals	Unrestricted	2,396
	Other creditors	Unrestricted	2,741
			-
			-

Signed by one or two trustees on behalf of all the trustees

Signature & date of approval

Signature & date of approval S R Thurbon Signed on 21/06/21@17:44 SCapstick ~~Signed on 24/06/21 @ 22:04~~	Print Name
S R Thurbon Signed on 21/06/21@17:44	Mr S R Thurbon
SCapstick ~~Signed on 24/06/21 @ 22:04~~	Mr S Capstick

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