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2020-12-31-accounts

Sawyers Church Annual Report and Accounts 2020 Companies House Number 07382893 Charity Commission Number 1140322

Sawyers Church Annual Report & Accounts for the year ended 31[st] December 2020

Legal Administrative Information

Address

Sawyers Church Sawyers Hall Lane Brentwood Essex CM15 9BN

Trustees/Directors

Rupert Bugg Thomas Halley Peter Jordan Jon Keel (Resigned as Trustee – October 2020) Alan Maltwood Eric Mensah John Morris OBE Abi Mustafa Olivia Omideyi Rebecca Woollgar

Senior Pastor

Peter Jordan

Banker

Barclays PLC PO Box 2178 Brentwood Essex CM14 4RT

Independent Examiner

Stewardship Services 1 Lamb’s Passage London EC1Y 8AB

Solicitor

Geldards Number One Pride Place Pride Park Derby DE24 8QR

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Contents

Introduction Page 4
Charitable Objectives Page 4
Governance Page 4
Trustees/Directors Page 4
Trustees/Directors responsibilities Page 5
Risk Management Page 5
Staff Team Page 6
Remuneration Page 6
Eldership Page 7
Ministry Team Page 7
Volunteers Page 8
Activities in 2020 Page 8-11
New Building Project Page 11
Financial Highlights Page 12
Reserves Policy Page 12
Tangible Fixed Assets Register Page 12
Forward Look Page 12-13

Trustees/Directors Annual Report for the year ended 31[st] December 2020

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Introduction

Sawyers Church is a charitable company - Companies House (Number 07382893) and Charity Commission (Number 1140322).

Charitable objectives

The objectives of the Sawyers Church charity are the advancement of the Christian faith and the relief of sickness and financial hardship and to promote and preserve good health by the provision of funds, goods or services of any kind, including through the provision of care and support. These objectives are fulfilled principally in the area of Brentwood, Essex but also from time to time elsewhere in the United Kingdom and in the world as the Trustees may think fit.

Sawyers Church Mission Statement is “To be a Church where EVERYONE GROW S through inspiration, connection, action, mission and prayer”. It fulfils this mission by:

The Charity provides public benefit through seeking to meet the spiritual and pastoral needs of people in the local community and beyond. This was extremely prevalent throughout the year, during the Coronavirus Pandemic.

GOVERNANCE

Trustees/Directors

In line with the Charity’s Memorandum and Articles of Association:

The following changes to the Trustees/Directors took place in 2020:

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Responsibilities of trustees under company law

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

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing these financial statements, the trustees are required to:

  1. select suitable accounting policies and apply them consistently;

  2. observe the methods and principles in the Charities SORP;

  3. make judgements and estimates that are reasonable and prudent;

  4. state whether the applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

  5. prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees meet monthly as a Board of Management. The discussions are recorded in minutes of the meetings.

The Charity is associated with Stewardship Services, an organisation which assists faith based charities in the exercise of their responsibilities including the provision of consultancy services and training. The Trustees availed itself of these services in 2020 to help ensure the proper fulfilment of their fiduciary duties.

Risk Management

The Trustees/Directors sought to manage risks to which the Charity is exposed with a view mitigating these to the fullest extent possible, for example, through insurance.

During 2020, the Trustees/Directors considered a range of risk related matters, including issues associated with Safeguarding, data management and the church rebuilding project. Individual Trustees were allocated particular areas of operational oversight e.g. health & safety, data management/IT, personnel, Safeguarding, etc. to help strengthen control. The Charites policies and practices were regularly reviewed by the Board of Management.

The Trustee/Directors paid special attention to risk management in regard to the Coronavirus Pandemic and took the decision to allow staff to work from home and move Sunday Services to Online and close activities and ministries during the relevant lockdown in adherence to government guidelines. These decisions were regularly reviewed and advice sort from the

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Assemblies of God and Evangelical Alliance. During the use of the building government guidelines were strictly followed in relation to recording who entered the building, making sure hand sanitizer was available and social distancing adhered to. The church purchased a Fogging Machine that allowed us to regularly complete a deep clean for Covid. The Trustees consistently balanced the need for Social Distancing with the mental health of staff, volunteers and users especially in the area of our partnership with Frontline and their work with adults with learning difficulties.

Staff Team

The Charity employs staff to carry out its operations in furtherance of its charitable objectives. The employed staff roles are:

The following staff changes took place in 2020:

Remuneration

The pay of staff is reviewed annually by a Salary Review Panel which comprises the Trustees/Directors, excluding Peter Jordan and Jon Keel (by virtue of also being employees).

The Salary Review Panel decide pay awards against the criteria of affordability, comparability/parity and performance, taking account of equivalent local and national pay benchmarks. In 2020, staff did not receive a pay increase due to the Covid Pandemic and other factors, but each member of staff was given a bonus for their work throughout the year.

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The Charity makes available auto-enrolment to a pension for all eligible staff in line with Government policy and legislation. The pension provider is Aegon. The Charity made a financial contribution towards the cost of pension as part of remuneration to those staff in the scheme.

Eldership

The Eldership has spiritual and pastoral oversight and authority over activities performed in the life and witness of Sawyers Church. The Elders were:

The Eldership is responsible for:

Ministry Team

The Eldership, in exercising its spiritual and pastoral oversight of Sawyers Church, delegates responsibility, as it sees fit, to the Ministry Team for the outworking of the vision and strategy. The Ministry Team is also a place where new leaders are developed and trained. The main areas of responsibility of the Ministry Team are:

The day-to-day management of individual ministries and activities is devolved to staff and volunteer ministry leaders under the leadership of the Senior Pastor. The staff team (and

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volunteers) met from time to time with the Elders to ensure alignment with the strategic direction of the church and co-ordination across the range of activities that take place within individual ministries.

Volunteers

The church’s ability to run its activities is heavily dependent on the willingness of people associated with the church to volunteer their time and gifts in support of the paid staff team. Volunteers are unpaid. There were 80 or so people who committed to volunteering in a range of activities and roles including befriending in the CAP Debt Centre. As necessary, training was provided for all our volunteers, for example, in respect of Safeguarding. There was additional training organised for those volunteering in the Debt Centre.

Additional volunteers were recruited and trained to support our local community throughout the Coronavirus Pandemic. This was especially in the area of shopping for people in isolation, chatting to people who were vulnerable on the telephone and opening up a Food Hub at Sawyers Church in partnership with the Daily Bread Café in Hutton.

ACTIVITIES IN 2020

The following is a commentary on activities carried out during 2020 and the public benefit achieved through serving the spiritual and pastoral needs of people in the local community and beyond. In planning and delivering these activities, the Trustees/Directors have had regard to the guidance on public benefit issued by the Charity Commission.

Throughout 2020, Sawyers Church organised a range of activities for adults, youth and children in fulfilment of its charitable objectives. The church serves over 700 people weekly who attend these activities. At the start of the year, before the pandemic, the church building, located in Sawyers Hall Lane, Brentwood, was used each day of the week, during the day time and evenings. The main activities were as follows:

• Wednesday Adults (Café) Adult (Worship Practice)

• Thursday Parents and Toddlers (‘POP’) Youth (Drop-In) Adult (‘Alpha’ course) Adult (‘Freedom in Christ’ course) • Friday Adult (Café) Youth (‘The Event’) Brentwood Street Pastors

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All age (various ad hoc events)

Sunday services

The main Sunday services and children’ activities continued to be held at a local senior school (Becket Keys Church of England School located in Sawyers Hall Lane) because there was insufficient room at the church premises to accommodate the numbers that attended. During 2020, attendance by adults, young people and children was over 200 people each week.

The Youth continue to meet separately on Sunday mornings at the church premises in Sawyers Hall Lane. This meeting is called the “Surge”. Once a month the “Surge” join the main congregation at Becket Keys School. Forty young people attend the “Surge” each week.

With the commencement of lock down, due to the coronavirus pandemic, we moved all of our services online and continued this throughout the year. We did not use Becket Keys School or the Church Building for the best part of 8 months in 2020. This transition to online was smooth and we saw additional people benefit from the church being online across the community.

Children/youth

The children’s work and youth work is well established and the various children’s clubs and youth clubs continued to be popular at the start of the year. With the pandemic we had to close our youth clubs, toddlers group and children’s clubs both during the week and on a Sunday due to government restrictions.

Our Children’s work continued as part of church online with a special recorded slot each week for kids and families. There were also children’s resources made available to parents which included craft, stories, media, quizzes. We also held special events online for children around Easter and Christmas.

Our Youth work continued online on Zoom, every Thursday evening, and we were able to support our young people throughout the pandemic and those going to university.

We continue to maintain contact with our parent and toddler group and will look to re-open this in the future.

Learning disability

The church continued its work with people with learning disability. A key activity is the Tuesday Club which provides an opportunity for such people to meet together socially. Around 75 people met regularly at the start of the year. During the Pandemic we had to close Tuesday Club due to restrictions but our volunteers continued to keep in contact with our clients. On the advice of Essex County Council we were able to open Tuesday Club at specific times during the pandemic with strict social distancing in place and a rota system to help our clients’ mental health.

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Cafés

The cafés held on Mondays, Wednesdays and Fridays provided employment opportunities for people with learning disabilities that would otherwise not be available to them; light meals and refreshments were served to a wide range of people who used the cafe including senior citizens which also provided a means of social interaction. Unfortunately like all of our other activities we had to close the café during the pandemic but again we still kept in contact with the vulnerable people we support.

Seniors

At the start of the year, each week, events were held for seniors at ‘Thought for the Week’ and ‘Hour Together’. These clubs were closed during the pandemic but we set up a very successful support network for our senior people whereby they were contacted regularly by someone in the church and we had a team of volunteers supporting our seniors by getting shopping and their prescriptions for them.

Life Groups

The church family is organised into “Life Groups” (small groups) which meet weekly or fortnightly usually in private homes. These groups also provided opportunities for people to forge closer connections within the church family that also fostered a means for pastoral support and social activities.

During the year, as a result of the pandemic, these groups moved on line using zoom and we added extra groups to support people in the church who were not currently in a Life Group. We regularly met and supported our Life Group Leaders throughout the year. This was also done through Zoom.

Alpha

The Alpha course is an evangelistic course which seeks to introduce the basics of the Christian faith through a series of talks and discussions. The church ran an Alpha course online and a wide range of people tuned in and some came to faith in Christ for the first time; others renewed their Christian faith.

Pastoral care

The church operates a Pastoral Care Team of volunteers led by the Senior Pastor which provided a range of practical support to people associated with the church family. This involved people suffering with sickness, bereavement, financial and other difficulties. Where necessary, specialist counselling was obtained. This was a key part of our ministry during the Covid Pandemic and the pastoral care team was extended to meet additional needs.

Frontline Charity

The church continued its work alongside Frontline, a local charity that serves people in the local community with learning difficulties. This partnership helped to successfully deliver support for these people and remained a key relationship in serving the local community.

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Christians Against Poverty

During 2020 our Christians Against Poverty Debt Centre continued to operate in partnership with other churches and Christians Against Poverty (CAP). Personal visits were replace with telephone calls and online meetings and we were able to support people struggling financially with shopping and supplies during the pandemic. Throughout the year we continued to see people become debt free through the support and expertise of CAP.

Brentwood and District Evangelical Fellowship (BADEF)

The church remained connected to BADEF, comprising 20 other churches in the local area.

Brentwood Schools Christian Worker Trust (BSCWT)

The church also supported the BSCWT which explains the Christian faith to pupils in local schools. A number of people in the church family served in various capacities with the BSCWT in its work with children and youth in primary and secondary schools. Most of their work throughout the year was done online.

Street Pastors

Throughout the early part of 2020 the church continued to facilitate the work of ‘Street Pastors’ - a national organisation that operates in many towns and cities across the UK - in conducting patrols in Brentwood town centre, working in partnership with the local council and police. As restrictions were implemented during the pandemic, this ministry ceased temporarily because of various businesses being closed and the need of some of our volunteers to self-isolate.

Mission Support

The church continued to support various missions including ‘Stand By Me’, a local charity that supports orphanages overseas, ‘The Wycliffe Bible Translators’, and a church plant in Brittany (France). We also commenced support for a Church Plant on the Isle of Wight called Altitude Church and continued to support our CAP Debt Centre.

New church building project

The church building in Sawyers Hall Lane is reaching the end of its serviceable life. It has insufficient capacity to meet all the current requirements of the church and its configuration means there is a lack of flexibility in the use of space which constrains the ability to expand activities. It is also costly to maintain. A redevelopment of the premises is necessary and the church has embarked on a project to build a new fit for purpose facility on the existing site, at a potential cost of circa £2.4m, which will provide a modern, flexible and cheaper building from which to operate. It is planned that this new building will be completed in two phases.

Allen Associates continues to provide specialist building architect and management services in preparation for this rebuild alongside our Building for the Future Team and the Trustees.

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Alan Maltwood, who is one of our trustees, continues to help us in preparation for building to commence. We currently have Planning permission for this new building with the council.

The ability to commence construction will be determined by the need to generate funds to pay the cost of the new building. By the end of 2020, £749,732 of what has been raised from within in the church and also people and organisations outside and through various specific initiatives remains unspent and is to be used to meet future costs. Promises of gifts continue to be available from the Norwood and Newton Settlement and other churches in the local area and we have invitations to apply for grants from the Laing Trust and the Fowler, Smith and Jones Trust.

The Charity Bank had agreed, in principle, to considering offering a mortgage of £1,000,000 but this agreement has now expired and will need to be reviewed in 2021 with a revised application which we are in the process of completing.

Financial Highlights

Total income from all sources was £331,648 compared to £432,718 the previous year. Principal sources of income were: £263,117 in gifts/offerings, £53,794 reclaimed tax (Gift Aid), £33,980 in new build donations, £10,777 donations for CAP Debt Centre and £12,520 in other income.

Total expenditure was £281,244 compared to £323,728 the previous year. The principal costs were £191,275 staff employment costs; £22,326 on site and buildings (including the hire of Becket Keys School), £18,478 including staff costs on CAP Debt Centre and £21,908 on local and overseas mission.

Reserves Policy

It is the Charity’s policy to hold reserves. The aim is to help to ensure the on-going solvency of the Charity and, thereby, the ability to continue performing its charitable objectives and provide public benefit, through providing protection against unforeseeable financial demands in specific circumstances. The amount of reserves is set at the time the annual budget is established for the forth-coming new financial year. The Reserves were set at £20,000 and are ring-fenced and held on deposit in a dedicated Reserve Fund.

Tangible Fixed Asset Register

The value of tangible fixed assets is:

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Forward look Durln8 2021 the church expects to continue to operate all Its attivities. Specific tasks will be undertaken 35 follows: The Trustees and Building for the Future Team will continue to prepare for work on the new build to commence once funds are in place. This work will be done with Alan Maltwood and hls construction company 4Front Construction. The Trustees have SOU8ht advice on appolnting Alan Maltwood's Company from Geldards Solicitors and Stewardship Servlces and understand It5 obllgations In re8ards to confllcts of Interest. The Trustee5 will continue to look at fund raisin8 for this project. The Trustees will look to recruit and appolnt a Youth Pastor to lead the Youth Team at Sawyers Church and develop a youth outreach into the local community. The Church Leadership wlll continue to develop its partnership wlth the Assemblles of God IAOGI in the UK as a church afflllated to AOG. Two of the Church's members wlll be commencin8 their Ministers in Training Course durln8 the year and opportunity will be given to them to pastor and mSnister wlthin the context of the local church. The Elders, alongside the Senior Mlnister, wlll revlew the leadership of Sawyers Church and look to brlng on new leaders to expand the eldership so It Incorporates mlnistry gifts and brings about a more diverse leadership team around ethniclty, age and Sender, The Church Leadership will help to brin8 the con8re8ation out of lock down after the pandemic and reopen its activities and ministries whilst at the same time adhere to 80vernmenl guidellnes. Discipleship and connection wlll be central to the church to rebulld community as we enter thls new season whlch is post lock down. Signed,......... Peter Jorda Senior Pastor rustee Director Thls report was approved by the 8oard of Monogement ond signed on behalf of the Trustees/Directors on24september 2021 13

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

SAWYERS CHURCH

("the company")

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2020 on pages 15 to 23 following, which have been prepared on the basis of the accounting policies set out on pages 17 to 18.

Responsibilities and basis of report

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independentexamination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner’s statement

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

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

  3. the accounts do not comply with the accounting requirementsof section 396 of the 2006 Act other than any requirementthat the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

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.

Jacob Farley ACA Institute of Chartered Accountants in England and Wales

September 2021

Stewardship 1 Lamb's Passage London

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SAWYERS CHURCH

Statement of Financial Activities

Year Ended 31 December 2020

Summary Income and Expenditure Account

Note
INCOME AND ENDOWMENTS FROM:
Voluntary income
3
Charitable activities
4
Coronavirus job retention scheme
Investment income
Total income and endowments
EXPENDITURE ON:
Charitable activities
5
Total expenditure
Net income/(expenditure)
Transfers between funds
11
Net movement in funds
Fund balances at 1 January 2020
11
Fund balances at 31st December 2020		 Unrestricted
Restricted
Total Funds
Total Funds
Funds
Funds
2020
2019
£
£
£
£
273,458
43,453
316,911
397,185
12,520
-
12,520
32,124
661
-
661
-
250
1,305
1,555
3,409
286,890
44,758
331,648
432,718
262,766
18,478
281,244
323,728
262,766
18,478
281,244
323,728
24,124
26,280
50,404
108,990
80,529
(80,529)
-
-
104,653
(54,249)
50,404
108,990
1,315,593
807,128
2,122,721
2,013,730
1,420,246
752,879
2,173,125
2,122,721

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing operations.

The statement of financial activities also complies with the requirements for an income and expenditure account required by the Companies Act 2006.

The notes on page 17-22 form part of these accounts.

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SAWIERS CHURCH B•l•nceSh¢et As Al 31 DeCM￿ 2020 Note Unre5tvl¢ttd Funds Restrlrted Funds 2020 2019 FIXED A55Ers Tonfflble 45sets 1,307,761 186 1,307,947 1,307.947 1,229,533 1,229,533 1.307,761 186 CURRENT Assfrs Dtthors Cash at bank 4,916 117,DJ8 1,394 751,298 6,311 868,306 7,130 890,462 121,924 752,692 874,617 897,592 CURRENT UABiimES •bllltis f•llia due vlthln one Year Net Current A55•ts io 9,438 112,486 9,438 865,179 4,403 752,692 893,188 NÉT ASSErs 1.420.247 752,879 2,173,125 2,122,720 FUND bALINCES Unrestrlcted fvTrds General Fund5 1,420,246 1.420.246 1.315.593 Risiilrted Funds 752,879 752,879 752,879 2,173,125 807.127 1,420,246 2.122.720 The ch•ritsble cornpany Is entitled to exemptlon from audlt under 5octlon 477 of the Comynl•s Act 2LbJ6 for the ye4r ended 31 Dttember 2010. The mernber5 h•ve not requlrtd the ¢ornp•ny to obtsln an audlt of Its flnanclal statements for the yeor ended 31 December 2020 In accordance ¥th Sectlon 476 01 the Cornpanles Act 2006 howevor, In accordance vAth Sectlon 145 01 the charl￿¢5 Art 2011, the •¢¢ounts h•Ye been ex•mlned by •n Independent exlmlner •nd thelr report has been Intlud¢d In these finandal ststements. The dlrectors (who Ire the charltable companV5 trustee5 for the purp05•s tsf ch•rfty l•wl #kr￿￿•doe thelr respon51bllitle5for.. lèl en5urlnB that the ¢harti•ble ¢omyny keeps •¢¢ountlni records whlch ¢omply wlth Sectlons 386 and 387 of the Companles Ad 2006 and Ibl PrePa￿n@ hnanclal statements whlch 8lve a true and lalr ¥lew of the state of affalr5 01 the charltable cornpany as at the end of each financl•l ye•r and of Its ntt lrtcome or experNllture for e•¢h ftn•ncl•l ve•T In •¢<ord•n¢e whh the r¢qulr¢ments ol Settions 394 and 395 and vthlch otherwlse cornply vAth the requlrements of the Companles Act 2006 rel•tlrrf to Nnandal 5tstements, so lar 15 Ippllr4ble to the charltsble cornpinv. ThÈ flnanclal statements have been prepared ln actordènce wlth the provlslons of Part 15 of the Cornpanle5 Act 21YJ6 re14tln8to small companle5. The fin•fi¢l•l siitements were approved by the Bo•rd of Directc*s on2VtSeptembeY 2021 and were sSined Its behall bv.. eter Jordan Compifiy number.. 07382893 Charity nurnber.. 1140322 The notes on p•8e 17-22 form p•rtof these •¢¢oynts.

SAWYERS CHURCH

Notes to the Accounts

Year Ended 31 December 2020

1 Statutory Information

The charity is a charitable company limited by guarantee and is incorporated in the United Kingdom. The company's registered number and registered office address can be found on the Title page and in the introduction.

2 Accounting Policies

These financial statements are prepared on a going concern basis, under the historical cost convention.

These financial statements have been prepared in accordance with the "Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102"), with the Companies Act 2006 and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.

The principles adopted in the preparation of the financial statements are set out below.

a) Going concern

The trustees (who are the charitable company's directors for the purposes of company law) have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the trustees have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

In making this assessment the trustees have considered the impact of Covid-19 and have concluded that its impact on net income will not be material.

b) Income

Income including investment income is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part, income is generally recognised when it is received. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.

Income from donations and legacies includes:

iii) Legacies. Income from legacies is recognised when a distribution is received from the estate or, if earlier, when the charity has been notified that a distribution will be made and the amount receivable can be measured reliably.

Income from charitable activities represents income receivable from goods, services and facilities supplied in furtherance of the charity's charitable objects. It includes income from church, children, youth and other events and courses.

Investment income represents income generated by the charity's assets and includes income from bank interest.

c) Expenditure

Expenditure, including irrecoverable VAT, is recognised when it is incurred or, if earlier, when a legal or constructive obligation for a payment arises provided that it is probable that settlement will be required and the amount of the obligation can be measured reliably.

The charity makes grants to other institutions and individuals to further its charitable objectives. Grants payable are recognised as constructive obligations arise, which is generally when the charity expresses a commitment to the recipient that can be measured reliably and then only to the extent that any conditions associated with the grant are outside of the control of the charity.

Expenditure on raising funds comprises the costs incurred on fundraising for the new build and have been disclosed separately in the notes to the accounts.

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SAWYERS CHURCH

Notes to the Accounts

Year Ended 31 December 2020

Governance costs, which are included in expenditure on charitable activities but are identified separately in the notes to the accounts, includes costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity.

2 Accounting Policies (continued)

d) Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.

e) Tangible fixed assets and depreciation

Items of equipment in excess of £500 are capitalised. Depreciation is charged in the accounts and is based on the useful life of the assets. The rates of depreciation used are:

IT equipment 3 years straight line method Furniture & fittings 10 years straight line method Equipment 5 years straight line method Motor vehicles 25% written down value Freehold land not depreciated

All expenditure on the new building is capitalised.

f) Pension costs

The charity operates defined contribution pension schemes for its employees. Obligations for contributions to these schemes are recognised as an expense when the liability arises. The assets of these schemes are held separately from those of the charity in independently administered funds.

g) Taxation

The company is a registered charity; it has taken advantage of the various reliefs from taxation available to charities and no tax is payable on the charity's income.

h) Financial instruments

The charity's financial assets and financial liabilities all qualify as basic financial instruments, as defined by FRS102. Creditors and debtors are measured at their expected settlement value (normally the amount of cash that the charity expects to pay or receive).

i) Exemption from preparing a cashflow statement

The charity has taken advantage of an exemption conferred by the Charities SORP and has not prepared a cash flow statement.

3
Voluntary income
General donations
Tax recoverable
4
Other Incoming Resources
Income from charitable activities
Income from car parking
Other Income		 Total
Total
2020
2019
£
£
263,117
334,285
53,794
62,899
316,911
397,184
Total
Total
2020
2019
£
£
5,656
12,099
1,310
3,850
5,554
16,176
12,520
32,124

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SAWYERS CHURCH

Notes to the Accounts

Year Ended 31 December 2020

Charitable activities
a
Direct costs
Staff salaries expenses and pension
Site costs, buildings and utilities
Youth and children's work
Sunday services (inc. hall hire)
Membership Subscriptions
Interns and training
Evangelism
Other ministry expenses
Pastoral care
Worship
Other costs
Motor vehicle running costs
Catering
Grants payable
Note 5c
b
Support Costs
Church administration
Computer expenses
Depreciation
Accounts and examination
Combined charitable activity cost		 Total
Total
2020
2019
£
£
191,275
199,272
14,967
23,809
3,857
16,943
7,359
19,029
9,478
3,750
1,047
1,301
1,575
2,121
6,455
9,470
1,072
2,244
181
876
144
2,126
1,614
1,456
351
2,391
21,908
18,841
261,281
303,629
9,518
11,649
4,315
2,986
3,129
2,727
3,000
2,736
19,963
20,099
281,244
323,728

5 Charitable activities

Fees payable to Stewardship, other than for the annual accounts and independent examination, for payroll bureau services, totalled £1,071 (2019: £988).

c
Grants
Grants < £1,000
Wycliffe Bible College
Brentwood Schools CWT
Stand By Me
Jose Aguerdos
Christians Against Poverty
Altitude Church		 Institutions
Individuals
2020
Institutions
Individuals
2019
£
£
£
£
£
£
200
1,000
1,200
600
1,000
1,600
4,200
-
4,200
4,200
-
4,200
3,686
-
3,686
3,647
-
3,647
3,000
-
3,000
3,000
-
3,000
3,422
-
3,422
3,995
-
3,995
2,400
-
2,400
2,400
-
2,400
4,000
-
4,000
-
-
-
20,908
1,000
21,908
17,841
1,000
18,841

6 Staff & Trustees

The average monthly number of employees during the year was 8 (2019: 8). Most of the charity's activities are carried out by volunteers.

No staff received salaries at a rate of more than £60,000 per annum.

The charity's key management comprise the trustees and the key staff named on the Company Information page. Total employment benefits payable to key management for the year were as follows:

Employer
Wages & pension 2020
salaries contributions £
Trustees:
Peter Jordan 49,440 - 49,440
Jonathan Keel 29,102 2,037 31,140
80,580

19

SAWYERS CHURCH

Notes to the Accounts

Year Ended 31 December 2020

6 Staff & Trustees contd.

The following amounts were payable in the previous year:

Employer
Wages & pension 2019
salaries contributions £
Trustees:
Peter Jordan 47,015 - 47,015
Jonathan Keel 32,640 2,285 34,925
81,939

Peter Jordan and Jonathan Keel served as church leaders and received the above payments for serving in that capacity, not for serving as trustees; these payments are permitted by the charity's governing document.

7
Tangible Fixed Assets
Cost
At 31st December 2019
Additions
At 31st December 2020
Accumulated Depreciation
At 31st December 2019
Charge for the year
At 31st December 2020
Net book value
At 31st December 2020
At 31st December 2019		 Freehold
Equipment
Land &
Assets under
Furniture
Motor
IT
Total
Building
construction
& Fittings
Vehicles
Equipment
2020
£
£
£
£
£
£
1,000,000
222,341
29,460
3,967
19,316
1,275,084
-
80,529
-
-
1,014
81,543
1,000,000
302,870
29,460
3,967
20,330
1,356,627
-
-
26,407
2,154
16,989
45,550
-
-
791
453
1,885
3,129
-
-
27,197
2,607
18,875
48,680
1,000,000
302,870
2,262
1,360
1,455
1,307,947
1,000,000
222,341
3,053
1,813
2,327
1,229,533

The assets under construction relate to expenditure on the church building project. These costs have been capitalised in accordance with the accounting policy 1d) above.

8 Debtors and Prepayments
8
Debtors and Prepayments
Tax recoverable
Prepayments
Other debtors
9
Cash at Bank and in Hand
Bank operating accounts
Bank deposits
Petty cash		 2020
2019
£
£
3,823
4,695
1,620
1,567
868
868
6,311
7,130
2020
2019
£
£
111,955
79,676
755,887
810,557
465
228
868,306
890,462

20

SAWYERS CHURCH

Notes to the Accounts

Year Ended 31 December 2020

10 Creditors: liabilities falling due within one year
Creditors: liabilities falling due within one year
Grant payable
Accruals		 2020
2019
£
£
4,000
-
5,438
4,403
9,438
4,403

11 Funds

The restricted funds represent amounts received for specific purposes and the movements in the year are as follows:

New Building
Brentwood CAP Centre
Tangible fixed assets
Debtors
Cash at bank and in hand
Creditors falling due within one year		 Opening
balance
2020
£
796,281
10,846		 Incoming
Outgoing
Transfers
Closing
resources
resources
in year
balance
2020
2020
2020
2020
£
£
£
£
33,980
-
(80,529)
749,732
10,777
(18,478)
-
3,146
807,127 44,758
(18,478)
(80,529)
752,878
General
Capital
Restricted
funds
funds
funds
2020
£
£
£
£
-
1,307,761
186
1,307,947
4,916
-
1,394
6,311
117,008
-
751,298
868,306
(9,438)
-
-
(9,438)
Unrestricted Funds
112,486
1,307,761
752,879
2,173,126

The transfer is to reimburse the general fund for the cost of the asset. Prior year comparatives

New Building
Brentwood CAP Centre		 Opening
Incoming
Outgoing
Transfers
Closing
balance
resources
resources
in year
balance
2019
2019
2019
2019
2019
£
£
£
£
£
707,240
90,304
(1,263)
-
796,281
6,112
23,185
(18,451)
-
10,846
713,352
113,489
(19,714)
-
807,127
Tangible fixed assets
Debtors
Cash at bank and in hand
Creditors falling due within one year		 General
Capital
Restricted
funds
funds
funds
2019
£
£
£
£
-
1,229,123
410
1,229,533
5,735
-
1,394
7,130
85,138
-
805,323
890,461
(4,403)
-
-
(4,403)
Unrestricted Funds
86,470
1,229,123
807,128
2,122,721

21

SAWYERS CHURCH

Notes to the Accounts

Year Ended 31 December 2020

12 Connected Charities

The Sawyers Hall Lane Chapel Christian Workers Trust holds an equity share of the house owned by the Senior Pastor and his wife. It was anticipated that the Sawyers Hall Lane Chapel Christian Workers Trust would close in 2018 but this is not now expected to happen until 2022 when this equity stake will be transferred to the Sawyers Church Charity. The balance included in Note 8 is a debtor owed to Sawyers Church.

13 Transactions with related parties

During the year the charity:

Except as disclosed above and in note 6 'Analysis of staff costs', there have been no other transactions with related parties during the year.

14 Members

Each member of the company commits to contribute if the charity is wound up an amount of £10.

22

SAWYERS CHURCH

Detailed Statement of Financial Activities with Comparatives

Year Ended 31 December 2020

Note
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Charitable activities
4
Investments
Total income and endowments
EXPENDITURE ON:
Charitable activities:
5
Total Expenditure
Net income/(expenditure)
Transfers between funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
12
Total funds carried forward
12		 General
Designated
2020
2020
£
£
273,458
‐
12,520
‐
250
‐
286,229
‐
262,766
‐
262,766
‐
23,463
‐
‐
‐
23,463
‐
1,315,593
‐
1,339,056
‐
Unrestricted funds		 Restricted
2020
£
43,453
‐
1,305
44,758
18,478
18,478
26,280
‐
26,280
807,128
833,408		 Total
2020
£
316,911
12,520
1,555
330,987
281,244
281,244
49,743
‐
49,743
2,122,720
2,172,464
General
2020
£
273,458
12,520
250
286,229
262,766
262,766
23,463
‐
23,463
1,315,593
1,339,056

23