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2021-03-31-accounts

Directors/Trustees Directors/Trustees Michele Tozer
Simon Watkins
Tony Ballard (resigned 02 Nov '20)
Fay Shepheard
(resignedd
12 Nov
'20)
Governing document Memorandum
and Articles
of
Association
dated 17May
2011
Registered office Skylarks, Brands Lane, Lawshall
Bury St Edmunds
IP294SF
Independent Examiner Independent
Examiners
Limited
Sovereign Centre
Yapton Lane
Walberton
BN18 OAS
Contents
Page
2 Company
information
3-5 Trustees'
report
6 Independent
Examiner's
report
7 Statement of Financial Activities
8 Balance Sheet
9-15 Notes to the Accounts


account)
Restricted
Unrestricted income Prior year
funds funds Total funds funds
Income Note 3
Income from:
Donations
and legacies
28,933 28,933 32,567
Charitable
activities
Other trading
activities
Investments 205 205 545
Other
Total 29,138 29,138 33,112
Expenditure Notes 4-5
Expenditure
on:
Raising funds
Charitable
activities
30,789 30,789 38,499
Other
Total 30,789 30,789 38,499
Net income/(expenditure) before tax for the
reporting
period
1,651 1,651 - 5,387
Tax payable
Net income/(expenditure) after tax before
investment
gains/(losses)
1,651 1,651 - 5,387
Net gains/(losses) on investments
Net income/(expenditure) 1,651 1,651 - 5,387
Extraordinary
items
Transfers between funds
Other recognised gains/(losses):
Other gains/(losses)
Net movement in funds 1,651 1,651 - 5,387
Reconciliation of funds:
Total funds brought forward 107,162 107,162 112,549
Total funds carried forward 105,511 105,511 107,162

Income
Recognition
ofincome
These are included
in the Statement of Financial
Activities (SoFA) when:
~
the charity becomes entitled to the resources;
~
it is more likely than not that the trustees
will
receive the resources; Yes* No* N/a*
~
the monetary
value can be measured
with
sufficient
reliability.
There has been no offsetting ofassets and liabilities, or Yes* No* N/a*
Offsetting income and expenses,
unless
required
or permitted
by
the FRS 102SORP or FRS 102.
Grants,
donations
and
volunteers
Grants and donations
are only included
in the SoFA
when the general income recognition
criteria are met
(5.10to 5.12FRS102SORP).
Yes* No* N/a*
The Church
relies significantly
upon volunteers
in
carrying
out its activities.
The role ofvolunteers
has
not
been recognised as income from donated services
in
the accounts,
in accordance
with paragraph
6.18of
the
Charities Sorp (FRS102).
Gift Aid receivable
is included
in income when there
is a Yes* No* N/a*
Tax valid declaration
from the donor.
Any Gift Aid amount
reclaims on recovered
on a donation
is considered
to be part of
that
donations gift and is treated as an addition
to the same fund as
and gifts the initial donation
unless the donor or the terms ofthe
appeal have specified otherwise.
Income ThiS iS included
in the accOuntS When reCeipt iS
Yes* No* N/a*
from probable
and the amount
receivable can be measured
interest reliably.

Expenditure and liabilities and liabilities and liabilities
Liabilities are recognised where it is more likely
that there isa legal or constructive
obligation
than not Yes* No* N/a*
committing
the charity to pay out resources and
the
amount ofthe obligation can be measured
with
reasonable
certaintv.
Redundanc The charity made no redundancy
payments
during
the Yes* No* N/a"
y cost reporting
period.
Deferred No material
item ofdeferred
income has been
included Yes* No N/a*
income in the accounts.
Creditors The charity has creditors which are measured
settlement
amounts less any trade discounts
at Yes* No* N/a*
A liability is measured
on recognition
at its historical Yes* No* N/a*
Provisions cost and then subsequently
measured
at the best
for liabilities estimate ofthe amount
required
to settle the obligation
at the reporting
date
As ets
Tangible These are capitalised
ifthey can be used for more than
fixed assets one year, and cost at least f100
for use by Yes* No* N/a
charity They are valued at cost.
The depreciation
rates and methods
used are disclosed
in note 7.
Debtors (including
trade debtors and
loans receivable) Yes* No* N/a*
are measured
on initial recognition
at
settlement
Debtors amount after any trade discounts or amount advanced
by the charity.
Subsequently,
they are measured
at the
cash or other consideration
expected
to be received.
income
Un- Restricts Endow-
Analysis ofincome restricted d income ment Total
funds funds funds funds Prior year
Donations
and
leaacies:
Donations
and gifts
Gift Aid
23,505
5,428
23,505
5,428
26,801
5,766
Total 28,933 28,933 32,567
Charitable Proceeds from Every Day with
activities: Jesus Bible Notes
Communi
flower 8 hobbies
Total
Income Interest income 205 205 545
from Other
investments Total 205 205

Other. Conversion of
endowment funds into
income
Other
Total
TOTAL INCOME 29,138 29,138 33,112

Analysis of Un- Restricte Endow-
expenditure restricted
funds
d income
funds
ment
funds
fundsf Prior year
Expenditure Pastorate (staff costs)
on
charitable
activities 14,371 14,371 12,975
Evangelism 2,089
Affiliations 320 320 1,503
Mission, Gifts &
donations 6,429 6,429 7,533
Special groups 768
Worship expenses 1,912 1,912 1,963
Pastoral care 1,200 1,200 475
Governace 8 Training 1,126 1,126
Administration 423 423 1,259
Venue expenses 3,988 3,988 8,700
Depreciation 1,020 1,020 1,234
Total expenditure
on
charitable
activities
30,789 30,789 38,499
TOTAL EXPENDITURE 30,789 - - 30,789 38,499
Included in governance
costs isF705fees for an independent
examination ofthe accounts (prev admin).

aupg
No employees received employee benefits (excluding employer pension costs for the
Average head count in the year This year
Number
Last year
Number
Charitable
Activities
Governance
Other
Total

ntributi on
pension scheme or defined benefit sch
eme account ed for as
Dermed contribution
scheme
inis year i ast year
Amount ofcontributions
reco nised in the SOFA as an
365 175

Freehold Other Plant, Fixtures, Total
land & land & machinery fittings and
building building and equipment
s s motor
vehicles
At the beginning ofthe 15,449 15,449
ear
Additions 375 375
Revaluations
Dis osals
Transfers
At end ofthe ear 15,824 15,824

Basis Straight
line
Rate 5to20
ears
Atbe
innin
ofthe ear 8,875 8,875
Dis osals
De reciation 1,020 1,020
Im airment
Transfers
At end ofthe ear 9,895 9,895
Net book value
Net book value at the beginning of 0 6,574 6,574
the
ear

ischarged
in the year an asset is purchased,
and no deprec
d prepayments
Analysis ofdebtors
iation
is charged
in t
he year ofits di sposal.
This year Last year
Trade debtors
Prepa
ments and accrued income"
5,430 5,740
Other debtors
«Gift Aid payment Total 5,4 , 4

k an d in h and
This year Last year
Cash at bank and on hand 94,901 95,596
Other
Total

nd accruals
Analysis ofcreditors
Amounts falling Amounts falling due
due within one after more than one
ear ear
This Last This year Last year
year year
Accruals for grants
a able
Bank loans and
overdrafts
Trade creditors
Accruals and deferred
income 750 750
Taxation and social
securi
Other creditors
ota

Funds Funds
Purpose and brought Expend- Trans- Gains and carried
Restrictions forward Income iture fers losses forward
Fund names
General
purpose fund Unrestricted 27,092 28,948 -24,121 1,879 33,798
Designated
for Christian
work and ministries other
than those ofHorringer
Court Community
Mission fund Church. 1,008 0 -5,150 5,235 1,093
Unrestricted-
Designated
for the
support of individuals or
Pastor's families with needs of
discretionary which the Pastor
fund becomes aware. 353 0 -1,518 1,584 419
Unrestricted-
Designated
for
procurement
ofpremises
within which Horringer
Court Community
Buildin fund Church
mi
ht function.
78,710 190 -8,700 70,200
107,163 29,138 -30,789 105,510

to the acc ounts
Unrestricted—
Designated
for Christian
work and ministries other
than those of Horringer
Court Community
Mission fund Church. 1,608 0 -5,650 5,050 1,008
Unrestricted-
Designated
for the
support of individuals or
Pastor's families
with needs
of
discretionary which the Pastor
fund becomes aware. 649 100 -1,781 1,385 353
Designated
for
procurement
ofpremises
within
which Horringer
Court Community
Building fund Church
mi
ht function.
78,209 501 78,710
12,54 3,1 ,4 8