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2021-12-31-accounts

FOREFRONT COMMUNITY CHURCH

Registered Charity Number: 1139006

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

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 the period

Period start date Period end date 01 01 2021 31 12 2021 From To

Section A Reference and administration details

Charity name Other names charity is known by Registered charity number (if any) 1139006

Forefront Community Church

Charity's principal address 42 Fore Street Chard Somerset Postcode TA20 1QA

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 Retired 14/06/2021
Mr P Brazier Retired 31/05/2022
Mrs A Brister
Mr M Brister
Mr D Burfield
Mr S Capstick Treasurer
Ms L Dimon
Mr P Dimon
Mr R Grave Retired 21/02/2022
Mr N Marsh Retired 27/06/2022
Miss C Smith
Mr S Thurbon Chairman
Mrs J Bristow Appointed 27/06/2022
Mrs W Green Appointed 27/06/2022

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

Name Dates acted if not for whole year

TAR

1

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.

TAR

2

Additional governance issues (Optional information)

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

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 2021 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.

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 continued to be a particular focus throughout the year, addressing the effects on the activities of the Church and Centre. These risks were assessed and managed with the aid of a Risk Assessment.

The trustees have assessed the major risks to which Forefront Community Church (including the centre) 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. Specifically, at the centre; a front door electronic security entry system was installed; a CCTV system added; emergency escape lights were checked and updated; the heating system was checked and repaired; and the fire alarms checked and repaired as necessary.

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 (2) To relieve sickness and financial hardship and to promote and preserve charity set out in its good health by the provision of funds, goods or services including governing document counselling and support services

TAR

3

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)

Additional details of objectives and activities (Optional information)

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

Some of the activities at the Forefront Community Centre were performed and facilitated by volunteers.

TAR

4

Section D Achievements and erformance p

Summary of the main Forefront Community Church continued to apply considered strategies to achievements of the charity achieve its charitable objects, demonstrated in part by the following. during the year Due to the Covid-19 Pandemic, Forefront Community Church continued to have Sunday Services, Life Group meetings and other related meetings virtually via ‘online’ platforms, for at least the first half of the year. As Covid restrictions eased and allowed, meetings gradually and carefully moved to physical meetings. To stay within the government guidelines, and respect people’s attitudes towards the Covid pandemic, three groups of Church attendees were formed. These then met in separate locations at the same time for Sunday Services, at Holyrood School, Manor Court School and Crowshute House. However, this only continued for a short period, since it soon became possible for all to meet together, and the Sunday Services then resumed at Manor Court School for the remainder of the year. In September, Forefront Community Church held a Staycation Day at Monks Yard, Horton Cross. In December the Church held a Christmas Carol Service at Holyrood School Main Hall. Forefront Community Centre also continued to operate on a limited basis over the first half of the year, offering some community outreach and services, and also functioning as the Church administration hub. Steadily it returned to near ‘pre-Covid’ operating levels as the year proceeded. During the whole year, the centre provided the much needed food bank service (the Lords Larder). Citizens Advice South Somerset also continued to operate from the centre, with their activity ramping up over the year. Community outreach at the centre also increased, in part by way of holding regular Coffee Mornings, being a ‘drop in centre’, and providing meeting facilities for Church and other groups. Regarding work with local children and youth, the Church continued to financially support a full-time Youth Worker, to live locally and attend Forefront Community Church. She also received mentoring and support from the Church, and official training via South West Youth Ministries (SWYM). In return, she forged links with children and youth, especially from the local Portuguese population, and expanded on networking with another local youth worker, and schools. However, her visa expired in September and she returned home to Brazil (but see ‘Strategies’ later). The Church continued to work and communicate with other churches in the area when necessary, such as being represented at the Chard Churches Together group. 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, and supported missions in Leicester and London. Abroad we supported missionaries in Egypt, Spain, Thailand, and OM (on missionary ship Logos Hope). The annual review of Forefront Staff pay and room hire rates was undertaken, with appropriate increases being agreed for next year.

TAR

5

Section D Achievements and erformance p In pursuance of the Church’s aims, the Leadership Team continued to Summary of the main seek a new property in Chard, which would have better served for the achievements of the charity provision of people and skill centred activities, by having more space and during the year facilities. Two potential premises were pursued; the Peacocks shop in Fore Street which eventually failed to be put up for sale at that time; and the Laurel Centre on Avishayes Road, for which our initial purchase bid was rejected. Strategies for 2022 Our current strategies to achieve our charitable ‘Objects’ will continue as before. An emphasis on our work with children and youth will continue, aided by the intended return from Brazil of the Youth Worker, subject to work and visa requirements, and as the reducing Covid implications continue to free up possibilities. These include, partnership with the support staff for vulnerable youth at Holyrood Academy, the Anglican Pioneer, the Escapeline volunteers (they contact those vulnerable to “county lines” gangs), and the church’s own youth.

The Leadership will continue to seek a new property in Chard, which would allow for an expansion of our aims and objectives, but this is subject to suitability, acceptable change of use, and not least financial viability. In the meantime, improvements to the current Forefront Community Centre are being planned and discussed. These include; a mural on the street facing external walls which depicts a theme of ‘hope’, but would also brighten up this end of the town; and general refurbishment of the building as necessary including updating and improving various parts of the electrical system.

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 to charity’s policy on reserves 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 2021. Details of any funds materially none in deficit

Further financial review details (Optional information)

TAR

6

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

Section F Other optional information

Mission team giving of £8,279 (2020: £12,774) included gifts to the following individuals and organisations:

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.

TAR

7

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

Miss C M C Smith (Trustee) £28,434 (2020: £27,872) Mrs J Marsh (spouse of Mr N Marsh) £4,894 (2020: £3,869)

Other pension costs Miss C M C Smith (Trustee) £1,422 (2020: £1,394)

Mission team giving No Trustee gifts Grants payable

Miss A Marsh (daughter of Trustee Mr N Marsh) £275 (2020: £300)

Reception services

Miss A Marsh (daughter of Trustee Mr N Marsh) £500 (2020: £0)

Cleaning

Miss K Marsh (daughter of Trustee Mr N Marsh) £140 (2020: £100)

The number of trustees (and persons connected with them) with whom benefits are accruing under money purchase schemes is 1 (2020: 1).

Trustees donated offerings to the charity without condition and the aggregate value of those transactions in the year ending 31 December 2021 was £19,725 (2020: £23,030).

Operating lease

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

Due with 1 year £233 (2020: due between 2 and 5 years £582)

Restricted funds

Where offerings are donated for a specific project these are separated as restricted monies and used to fulfil those pledges. Mission team cash pledges received at 31 December 2021 were £2,803 (2020: £1,105)

Section G Declaration

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

Signed on behalf of the charity’s trustees

Signature(s) and date S R Thurbon Signed on 16/09/22 @ 09:31 SCapstick 21/09/22 Signed on 21/09/22 @ 11:54 Mr S Capstick Full name(s) Mr S R Thurbon Position (eg Chairman Treasurer Secretary, Chair, etc)

TAR

8

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 2021 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 2021.

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:

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 22/09/22 @ 16:08 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

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 .

10

IER

Forefront Community Church

No 1139006

Receipts and payments accountspts and payments accountsts and payments accountspayments accountsayments accountsyments accountsments accounts

Receipts and payments accountspts and payments accountsts and payments accountspayments accountsayments accountsyments accountsments accounts CC16a For the period 01-Jan-21 31-Dec-21 To from

Section A Receipts and payments

A1 Receipts Unrestricted
funds
to the nearest £
83,206
7,713
38
90,957
-
-
-
90,957
49,571
11,328
1,316
8,279
500
-
743
549
5,177
322
532
15
651
650
227
464
3,356
120
83,800
-
-
-
83,800
7,157
- 1,105
45,786
51,838		 Restricted
funds
to the nearest £
9,418
-
-
-
-
9,418
-
-
-
9,418
-
-
-
-
-
7,720
-
-
-
-
-
-
-
-
-
-
-
-
7,720
-
-
-
7,720
1,698
1,105
-
2,803		 Endowment
funds
to the nearest £
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Total funds
to the nearest £
92,624
7,713
38
-
-
100,375
-
-
-
100,375
49,571
11,328
1,316
8,279
500
7,720
743
549
5,177
322
532
15
651
650
227
464
3,356
120
91,520
-
-
-
91,520
8,855		 Total funds
to the nearest £
92,624
7,713
38
-
-
100,375
-
-
-
100,375
49,571
11,328
1,316
8,279
500
7,720
743
549
5,177
322
532
15
651
650
227
464
3,356
120
91,520
-
-
-
91,520
8,855		 Last year
to the nearest £
Donations andgifts(including gift aid tax) 83,206 96,011
Charitable activites - hire of Forefront
CommunityCentre		 7,713 4,979
Investments - interest received 38 181
Other income - telephone and copier cost
reimbursement		 299
Governmentgrant -job retention scheme 774
Sub total(Gross income for
AR)		 90,957 102,244
A2 Asset and investment sales,
(see table).
-
- -
Sub total - -
Total receipts
A3 Payments
102,244
Staff costs 49,571 51,356
Ministry expenses - Evangelism, Youth &
other ministry		 11,328 6,382
Hire ofguildhall & other facilities 1,316 2,595
Mission team giving (detailed in trustees'
report)		 8,279 12,774
Reception services 500 -
Grant funding (detailed in trustees' report) - 10,380
Photocopier operatinglease charge 743 928
Insurance 549 526
Repairs & equipment 5,177 1,346
Postage,stationery& sundries 322 269
Cleaning 532 357
Refreshments 15 36
Electricity 651 1,910
Telephone 650 812
Water 227 299
Computer software costs 464 627
Accountancy & independent examination 3,356 3,108
Legal andprofessional fees 120 -
**Sub total ** 83,800 93,705
A4 Asset and investment
purchases, (see table)
-
-
**Sub total ** - -
Total payments
Net of receipts/(payments)
A5 Transfers between funds
A6 Cash funds last year end
Cash funds this year end
93,705
7,157 1,698 - 8,855 8,539
- 1,105 1,105 - - -
45,786 - - 45,786 37,247
51,838 2,803 - 54,641 45,786

11

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
Natwest reserve account 1
Cash in hand
Prepayments
Details
Kingdom bond
Other creditors
Details
Details
Accruals		 Unrestricted
funds
to nearest £
14,430
2,330
24,949
10,120
9
51,838
OK
Unrestricted
funds
to nearest £
201,234
6,898
137
-
-
-
Fund to which
asset belongs
Fund to which
asset belongs
Fund to which
liability relates
Unrestricted
Unrestricted
Unrestricted		 Restricted
funds
to nearest £
-
-
2,803
-
2,803
OK
Restricted
funds
to nearest £
-
-
-
-
-
-
Cost (optional)
-
-
-
-
-
Cost (optional)
-
-
-
-
-
-
Amount due
(optional)
238
2,499
2,928
-
-		 Endowment
funds
to nearest £
-
-
-
-
OK
Endowment
funds
to nearest £
-
-
-
-
-
-
Current value
(optional)
-
-
-
-
-
Current value
(optional)
-
-
-
-
-
-
When due
(optional)
Trade creditors Unrestricted 238
Accruals Unrestricted 2,499
Other creditors Unrestricted 2,928
-
-

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

Signature & date of approval
S R Thurbon
Signed on 16/09/22 @ 09:31
SCapstick 21/09/22
~~Signed on 21/09/22 @ 11:54~~		 Print Name
S R Thurbon
Signed on 16/09/22 @ 09:31		 Mr S R Thurbon
SCapstick 21/09/22
~~Signed on 21/09/22 @ 11:54~~		 Mr S Capstick

12