REGISTERED CHARITY NUMBER.. 1146556 Report of the Trustees and Unaudited Finanaal Statements for the Year Ended 31 December 2021 for ABINGTON AVENUE UNrrED REFORMED CHURCH
ABINGTON AVENUE UNITED REFORMED CHURCH Contents of the Financial Statements for the Year Ended 31 December 2021 Page Report of the Trustees 3to7 Independent Examiner's Report Statement of Financial ActltS Balance Sheet io Notes to the Financial Statements Ilto16 Detailed Statement of Financial Aciivities 17to18
ABINGTON AVENUE UNITED REFORMED CHURCH ReF>Ort of the Trustees for the Year Ended 31 DeMtser 2021 The trustees present their report with the financial Statements of the charity for the yeèr ended 31 December 2021. The trustees have adopted the provisions of the Statement of Recommended Practice ISORPI 'Atcounting and Reporting by Charities IFRS 1021 (effecttve l January 20151. Reference and administrative detslls Registered Charity number 1146556 Principal address Abington Avenue Northampton NNI 4(IA Trustees Mr Paul Ansell Mr Michael Brown Iretired: 25 August 20211 Mrs Kathryn Cottle Mr Vaughan Griffiths FCA Mrs Julia Hardcastle Mr David Jones Mr5 Valerie Knowles (retired- 5 May 20211 Mrs Beatrice Madzadzavara Mr Jeff Prickett Mrs Jane Stapleton Mrs Christine Whipp lappointed= 25 August 20211 Independent examiner Jonathan Cobley F.C.CA. Cobley Desborough Chartered Certified Accountants & Chartered Tax Advisers Artisans, House 7 Queensbridge Northampton NN4 7BF Strurture. govemance and managernent Governing document The charity is controlled by its governing document, a deed of trust. and constitutes an unincorporated charity- Trusts are distilled from the United Refom)ed Church A¢t11972 and 19811 and Scheme of Union 119721 adopted 20 June 2011. The church is a member of the East Midlands Synod of the United Reformed Church, which owns the church building in Abington Avenue and the Manse loccupied by the Minister).
ABINGTON AVENUE UNrrED REFORMED CHURCH Report of the Trustees for the Year Ended 31 December 2021 Structure, governance and management Risk rnanagement The tnjstees recognise they have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. Public benefrt, objertives and artivitie5 The church's main objectives are= To provide a Christian witness in Abington. Northampton, and wherever our members find themselves at work or at leisure To provide regular Christian worship and teaching in a variety of styles to large and small groups To develop Christian maturity in worship and daity INing To play our part in ecumenical work in Northampton and wider To be supportive of those in need. through friendship, carin8 action and prayer To support other charitable work through financial donations. locally. nationally and intemationallv To offer our buildings and facilities to other groups from our community, particularly to those promotin8 health, training or cultural artNity In all the above we believe we are operating for public benefit through the advancement of religion. development of communty and 5UPPOrt ofthose in need. Information on all church activities is available from the website www.aaurc.co.uk or from the church office Itel.. 01604 604623, e= office.oaurc@btconnect.coml. Covid-19 pandemic In common with all places of worship, 2021 saw the suspension of public worship for various parts of the year. The church thereft)re moved to broadcasting servios via Facebook Live and running Bible studies through WhatsAppgroups. Home groups. committee meetings and leadershipteam meetings have been run through Zoom. The church family has been encouraged to support each other through telephone calls and messa8in8 etc. The closure of the buildings for several months in 2021 also hit the various communtty groups using our buildings and impacted the finances of the church with reduced lettings income. Church groups using the building, including the Child Contart Centre, have been suspended during the lockdowns and relevant staff furloughed. We have continued with our meals service to older members of the con8re8ation and people in need in the community. The church office has remained open lon a reduced basisl as a communication hub for the congregation and community- The building has been adapted to be Covid-secure and in-per50n seNices were resumed in mid-september. However, the return was short-lived as further restrictions were brought in about 6 weeks later and the central URC recommended that public worship should again cease for the time being. Some in-person services were held over the Christmas period and a return to regular in-person SeiCe5 (still wtth broadcasts in addition) was restarted in January 2022. The church is fortunate in having reserves to call on to cover any financial shortfall and 8iving from members has continued relatively unaffected.
ABINGTON AVENUE UNITED REFORMED CHURCH Report of the Trustees for the Year Ended 31 December 2021 Church Secretarfs Report The church continues to explore how to fulfil its mission- to celebrate in Christian worship, to encourage and develop believers in their faith, and to serve the local community and the wider world in acts of service and grant 8ivin8. The pattern of Sunday morning worship before lockdown included two gatherings with different styles of worship, one more formal and traditional, one freer with modern worship music and encoura8ed participation. Festivals and special Sundays were opportunities for the church community to worship to£ether as an expression of our unity in diversity. Other regular artivities included: Home Groups for Bible study and fellowship. prayer meetings and Bible study meetings at Church Messy Churth for families {monthty on Friday), Toy library on Wednesday, Jolly Tots for families on Wednesday. an Open House cafe on Wednesday for visitors to the Toy Library. music and Jolly Tots, a Friday Lunch Club and Friday Friendship Club for older people. a weekly Child Contact Centre for estranged family members to meet with children In a supportive environment. All generations were represented at the main Sunday service5 when restrirtions eased. As noted above, during lockdown we have moved to broadcast seryices and communication with church members mainly by electronic means IWhatsApp, Facebook. text messaging and email). For members who are not connerted via the internet, service resources and other communications are regularly posted out by 'snail mail. The church buildings were also used by other Christian groups. health and education classes, and for concerts and drama. The membership numbers remain relativety stable, although some older members passed away durin8 the year. Several people came into membership when restrictions eased and several prospective new members are waiting for the formalities of a visit from members of the leadership team before being brought into the membership of the church. In these uncertain and disrupted times the church is deeply grateful for the faithful ministry of Revd Jane Wade. We are also grateful for the support of the musicians and singers in our worship teams, our ooanists and lay worship leaders. The leadership team is very grateful for the donations of money. time and skills given by the members and con8reEation, without which all the work of the church could not continue. Continuedl...
ABINGTON AVENUE UNITED REFORMED CHURC Report of the Trustees for the Year Ended 31 December 2021 Flnanclal revlew- comprising our Reserves Pollcy and Finance Officerfs reporL Reserves policy The charity's reserves policy is to hold free reseeS sufficient to cover 3-6 month5, ordinary expenditure. At 31 December 2021 the free reserves comply wtth this policy. The Peter Robertson Fund is designated for projects. grants and donations outside the ordinary activities of the church and as such is not considered part of the free reserves. The free reserves, representing general unrestricted funds. excluding fixed assets, the Lift Replacement Reserve, the Equipment Replacement Reserve and The Peter Robertson Fund. amount to £62.644 at 31 December 202112020: £64.0281. Treasurerfs Report For the second consecutive year the restrictions as a result of the Covid pandemic have impacted on the church's finances. It is not surprising that the lockdown during the first part of the year and a cautious approach during the subsequent opening up again ha5 meant that neither income nor expenditure had returned to pre-pandemic levels. The main source of income. giving via bank transfer. has increased slightly. However, income from the envelope scheme has reduced. leading to an overall reduction in income from giving. Several of our regular Users were eager to restart their activities in the second half of the year and income from Room Hire has improved. However. other users have remained more cautious and therefore income has yet to reach pre pandemic level5. With some staff part fudoughed during the first part of the year. grants from the Job Retention Scheme have been recewed. Again, we have been grateful to receNe donations and grants towards the running costs of the Child Contact Centre. The main item of expenditure is the contribution to the United Refomied Churth's Ministry and Mission Fund. Our 2021 contribution was based upon our 2019 income and therefore was an increase over the 2020 level. The overall costs of running the buildings. apart from the cost of heating. have increased slightly against the previous year, mainly as a result of requiring work on the Itft. We were in the unfortunate position of having the fixed rate gas contrart temiinote just as the price of gas increased. Our heating costs for the last two months of the year have been significantly higher than previous years, costs and work has been ongoing to reduce usage. Some items of equipment have been replaced using the Equipment Replacement Fund. Continuedl..
ABINGTON AVENUE UNITED REFORMED CHURCH Report of the Tru5tee5 for the Year Endefl 31 December 2021 Kitchen costs have reduced. During the year our cook retired. After consideration, it was decided that she would not be replaced and alternatNe ways of providing meals would be introduced. Since September, Hope Enterprises have been providing Friday lunches on alternate weeks with volunteers from the congregation cooking for the other weeks. Reductions in our administrative costs have also been made as a result of a reduction in working hours of the administrator post. We have continued to offer financial support to various local. national and intemational charities. Overall. In 2021 there has been a relatively small deficit. which, given the uncertainties of yet another pandemic year, is to be expected. 2022 could be another difficult year rf rising leve15 of expenditure are not matched by an increase in income. Rosemary Hardie-Treasurer Post balance sheet events The continuation of consequences on church attendance and activity arising from the pandemic brings further uncertainty into the short-term future of servi5 of worship and the mission of the church. The leadership team considers that the current year finances120221 may also show a deficit, but are confident that this can be covered by resetves and that there will be no threat to the church as a going concern. Approved by order of the board of trustee5 on 13 June 2022 and signed on its behalf by= VWGri hs FCA- Trustee
Independent Examlner's Report to the Trustees of Ablngton Avenue Vnited Reformed Churth I report on the accounts forthe period l January 2021 to 31 December 2021, whlch are set out on pages nlne to Sixteen. Responslljllltles and b$ of report As the charity's tru5tee5 you are responsib for the preparation of the accounts In aCCOTdance with the requlrements of the Charftles Act 20111'the Att,). I have examlned your charity's accounts a5 required under sectlon 145 of the Charities Act 20111'the Act'l. In carrying out my examinatlon I have followed the DIrectn5 given bythe Charity Commisslon under section 14515llbl of the 2011 Act. My role is to stste whether any material matters have come to my attentK)n Biving me cause to believe: that accounting records were not kept as requlred by section 130 of the Act; or that the accounts do not accord with those records,. or that the accounts do not comply with the accountlng qUIrements of the Att; or that there Is further Informatton needed for a proper understrdnding of the accounts, Independent examlnerfs slatsment I have completed my examlnatlon and have no concems in respect of the matters111 to141 listed above and, in Connection with following the Dlrectlons of the Charity Commissk>n I have found no matters that require drdwlng to your attention. Jonathan Cobley F.C.C. Cobley Desborough Chartered Certffied Accountants Chartered Tax Advisers Artisans, House 7 Queensbridge Northampton NN47BF Date.. 13th June 2022
ABINGTON AVENUE UNITED REFORMED CHURCH Statement of Financial Activities for the Year Ended 31 Dember 2021 2021 2020 Restricted Total funds Total funds funds Unrestricted funds Notes INCOMING RESOURCES Incoming resources from generated funds Voluntary income Grants, including Government JRS Legacies Artivities for generating funds Investment income Other income Incoming resources from charitsble activities Use of church premises 95.055 6,481 1,194 8,303 96,249 14,784 2.IX)O 6.779 1.993 347 104,943 14,090 6.779 1,975 347 9,818 3,458 171 18 11,894 11,894 8,370 Totsl incoming resources 122.530 11.515 134,045 140.850 RESOUR5 EXPENDED Church Activities Church activities Catering Costs Other resources expended 121,751 5.054 9,161 11.283 133,034 5,054 9,161 140,061 8,105 11,290 Total resour5 expended 135.966 11.283 147,249 159,456 NET INCOMINGI(OUTGOING) RESOURCES BEFORE TRANSFERS 113.4361 232 113.2041 118,6061 Gross transfers between funds io Net incomlng/{outgoing) resources 113,436) 232 113.2041 118,6061 RECONCIUATION OF FUNDS Totsl funds brought forward 367,347 17,687 385.034 403,640 TOTAL FUNDS CARRIED FORWARD The notes forni part of these financial statements
ABINGTON AVENUE UNITED REFORMED CHURCH Balance Sheet At 31 December 2021 2021 2020 Restricted Total funds Total funds funds Unrestrirted funds Notes FIXED ASSErs Tangible assets 92.027 92,027 101,189 CURREDTh ASSEts Debtors Cash at bank and in hand 12.536 253,980 12,536 271,899 17,286 269,711 17,919 266,516 17.919 284,435 286,997 CREDITORS Amounts falling due within one year {4.6321 14.6321 13,1521 NET CURRENT ASss 261,884 17.919 279.803 283,845 TOTAL A55ETS LESS CURRENT UABIUTIES 353.911 17.919 371.830 385,034 NET ASSETS 353,911 17,919 371,830 385,034 FUNDS Unrestricted funds Restritted funds io 353.911 17,919 367,347 17,687 TOTAL FUNDS 371,830 385,034 The financial statements were approved by the Board of Trustees on 13 June 2022 and were signed on its behalf bv= VWGri hs FCA-Trustee The notes fomi part of these financial statements io
ABINGTON AVENUE UNITED REFORMED CHURCH Notes to the Financial Statements for the Year Ended 31 Dernber 2021 ACCOUNTING POLICIES Basis of preparing the financial ststements The financial statements of the chartty. which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP IFRS 1021 (effective l January 20151 and the United Reformed Church guidance. The financial staternerbt5 have been prepared under the historical cost convention. Intoming resources All voluntary giving is included in the financial statements for the period in which tt 15 received. Donations under Gift Aid plu5 the associated tax recovery are recognised as income when the donation 15 received. Legacies are accounted for when their receipt is probable and can be properly quantified. All other income is generally recognised when it is receivable. Government support during the Covid-19 pandemic through the Job Retention Scheme has been treated as an unrestricted grant in these accounts. Resources expended The URC Ministry & Mission Fund contribution. which goes towards paying for ministers, stipends and central costs, is paid monthly and is included in the financial statements forthe year to which it relates. Resources expended are recognised in the period to which they ore incurred and include attributable VAT which cannot be recovered. They are allocated to the particular activity to which they relate. Governance costs represent direct expenditure on the governance of the church, including the production and independent scrutiny of these financial statements. As most of the management and activity of the church is carried out by volunteers, this intangible cost is not included in the financial statements as this voluntary contribution to the life of the church is Incalculable. Tangible fixed assets Equipment, fixtures and fitting5 depreciation has generally been provided at an annual rate of 25% reducing balance in order to write off the assets over their estimated useful life. There is an exception with the organ rebuilt in 2016 at a cost of £40.(XJ) where depreciation is applied at a straight line rate over 25 years. Heating system depreciation has been provided at a straight line rate over 25 years. Freehold property: The Tmstees of the church and manse buildings are the URC East Midland5 Synod Trust who hold them upon trust for purposes connected with Abington Avenue URC. The local church is responsible for all maintenance and njnning costs, including insurance. Expenditure incurred on the church and manse is written off in the year it is incurred. Taxation As part of the United Reformed Church, the church is an excepted charity within the meaning of the Taxes Acts. Accordingly it is potentially exempt from taxation in respect of income and capital gains received to the extent that such income or gains are applied to exclusively charitable purposes. No provision for taxation has been made in these financial statements. li
ABINGTON AVENUE UP41TED REFORMED CHURCH Notes to the Financial Ststements- continued for the Year Ended 31 December 2021 ACCOUNTING POUCIES- continued Fund accounting Unrestricted funds are available for use at the discretion of the church in furtherance of its charitable objectives. Restrirted funds are subjected to restrictions on theirexpenditure imposed by the donor. or contained in the terms of a grant. Pension costs and other post-retirement benef The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial ActNtties in the period to which they relate. AcfiviTIES FOR GENERATING FUNDS 2021 2020 Fundraising events Catering activities Office costs recharges 105 6,674 41 9,777 6.779 9,818 INVESTMENT INCOME 2021 2020 Deposit account interest 1.993 3,458 INCOMING RESOURCES FROM CHARITABLE ACTIVITIES 2021 2020 Income from use of premises 11,894 8,370 TRUSTEES, REMUNERATION ANO BENEFITS There was no tru5tees' remuneration or other benefits for the year ended 31 Dember 2021 nor for the year ended 31 December 2020. Trustee5' expenses There were no trustees, expenses paid for the year ended 31 December 2021. nor for the year ended 310ecember 2020. 12
ABINGTON AVENUE UNITED REFORMED CHURCH Notes to the Financial Statements- contintsed for the Year Ended 31 December 20ZI srAFF COSTS 2021 2020 Wage5 and salaries Other pension costs 37,088 1,094 42,208 1,266 38.182 43,474 The average monthly number ofemployees during the year was as foll0v. 2021 2020 Kitchen Child Contact Centre Site supervisors/Cleaning Administration No employees received emoluments in excess of £60.1JJ). Senior management personnel comprises the Minister and trustees, none of whom are remunerated by the charity. The Minister is remunerated directly by the national United Reformed Church. 13
ABINGTON AVENUE UNITED REFORMED CHURCH Notes to the Financial Ststements- tontinued for the Year Ended 31 December 2021 TANGIBLE FIXED ASSErs Equipment. fixtures & fittings Heating system Totals Cost At l January 2021 Addition5 Disposals 62.497 145,517 208,014 At 31 December 2021 145.517 208,014 Depreciation At l January 2021 Charge for year Eliminated on disposal 13,542 2.5C 93,283 6.661 106,825 9,161 At 31 December 2021 99,944 115,986 Net book value At 31 December 2021 46,455 45.573 92,028 At 31 December 2020 48,955 52.234 101,189 DEBTORS: AMOUNTS FALUNG DUE WtTHIN ONE YEAR 2021 2020 Debtors Interest due Prepayments Gift Aid 529 997 6.779 4,230 1,953 1,419 8,934 4,980 12,535 17.286 CREDITORS: AMOUNTS FALUNG DUE wmiiN ONE YEAR 2021 2020 Creditors and accruals 4,632 3,152 14
ABINGTON AVENUE UNITED REFORMED CHURCH Notes to the financial Statements- continued for the Year Ended 31 December 2021 io. MOVEMENT IN FUNDS Net movement in funds Transfers between funds At 31112121 At V1121 Unrestricted funds General fund Property Maintenano Reserve Lift Replacement ReSee Equipment Replacement Fund Pastoral Care Fund Peter Robertson Fund 156,649 8.468 11.882 11.698 111,6621 1,116 24 12.6891 144,987 9,584 11,906 9,009 loo 178,325 353.911 178.550 367,347 12251 {13,4361 Restricted funds Daigle Bequest Parkhouse bequest (Youth workl Cooper bequest Outreach Fund Allotment Fund Kitchen Equipment Fund Jolly Tots Art Group/Crafty Lot Flower Committee Friday Friendship Club Meals Delivery project ECO Fund B Cooper le8acy 2.850 2.913 295 1252 223 354 2,855 2,743 275 1,255 222 354 752 312 371 5,110 1,395 275 2,000 11701 1201 11391 46 266 327 5,383 2,934 12731 11.5391 275 17.687 232 17,919 TOTAL FUNDS 385.034 113,2041 371,830 Transfers between funds and fvnd purposes: Friday Friendship Club, Art and Craft Club. JOI Tots and Flower Committee are all small funds managed by various artivity groups wtthin the church. The Daigle Bequest Fund was a legacy given for the purpose of an annual outing for members of the Friday Lunch Club Ithe lunch club was suspended for most of 2021 due to the pandemic). The bequest from the late Mrs Parkhouse is to be used in youth work. The Cooper bequest is to create a memorial to various member5 of the Cooper family. A subsequent legacy has been received from the late Mr5 Barbara Cooper with similar restrirtion. The Outreach Fund arises from a specific donation for outreach work. The Allotment Fund arises from grants gNen specifically for this ministry. The ECO Fund represents income received on our ECO Day (September 20211 and will be used to further our ECO Church credentials. The Mea15 Delivery project was to subsidise our meals delivery to those in need during lockdowr¢. The Equipment Replacement Fund, Lift Replacement reserve and Kitchen Equipment Fund are to set aside funds to cover replacement of equipment in the future. 15
ABINGTON AVENUE UNITED REFORMED CHURCH Notes to the Financial Statements- continued for the Year Ended 31 December 2021 io. MOVEMENT IN FUNDS- continued Net movement in funds. included in the above are as foll0v= Incoming resources Resources expended Movement in funds Unrestricted funds General fund Property Maintenance Reserve Lift Replacement Reserve Equipment Replacement Fund Pastoral Care Fund Peter Robertson Fund 121,372 1.116 24 18 1133,0341 111,6621 1,116 24 12,6891 12.7071 {2251 12251 122,530 1135,9661 113,4361 Restricted funds Daigle Bequest Parkhouse bequest {Youth workl Cooper bequest Outreach Fund Allotment Fund Kttchen Equipment Fund Jolly Tots Art Group/Crafty Lot Flower Committee Friday Friendship Club Child Contact Centre Meals Delivery project ECO Fund B Cooper legacy 11751 1201 11701 1201 699 46 65 18381 11391 46 44 12731 1211 12781 18.3031 11,6391 191 8.303 11.5391 275 2.000 11,515 111.2831 232 TOTAL FUNDS 134,045 1147.2491 113,2041 16
ABINGTON AVENUE UNITED REFORMED CHURCH Detailed Statement of Financial Attivities for the Year Ended 31 December 2021 2021 2020 INCOMING RESOURCES Voluntary income Collections and other congregation giving Other donations Grants including GovemmentJRS furlough support Gift Aid recoverable Legacies Subscriptions Other income 75,324 4,739 12,773 17.385 79,084 7,692 14,090 17,444 815 349 723 171 113.385 119,204 Activities for generating funds Fundraising events Catering activities 105 6.674 41 9,777 6.779 9,818 Investment income Deposit actount interest 1,988 3,458 Incoming resources from tharitsble artivities Income from use of premises 11,894 8,370 Totsl incoming resources 134,046 140,850 RESOURCES EXPENDED- see following page This page does not form part of the statutory financial statements 17
ABINGTON AVENUE UNITED REFORMED CHURCH Detailed Statement of Financial ktivities for the Year Ended 31 Dernber 2021 RESOURCES EXPENDED 2021 2020 Church actlvities Wages and related costs Pensions URC Ministry and Mission contribution Other worship and ministry costs Premises costs Telephone Office costs Icomputers. copier. postage and stationery} Manse costs General maintenance Costs related to Covid-19 pandemic Isanitiser, cleaning etc.) Ministers motor & travel costs Sundries Fundraising costs Mission and charitable giving Child Contact Centre and crèche costs Youth & children's work costs Peter Robertson Fund grants {to outside organisations) 37.089 1.094 43,904 4,098 24.113 2.277 1,647 6.143 2.727 362 42,208 1,266 42,531 2,263 13.611 2,137 1,694 11.102 14,714 933 1,366 545 999 5,100 551 1.012 5,079 612 131,116 140,061 Catering costs Kitchen costs lexcluding wages) 6.971 8,105 6,971 8,105 Other resources expended Depreciation of heating system Depreciation of equipment, fixture5 and fittings Loss on disposal of tangible fixed assets 2.500 6.661 2,500 8,790 9.161 11.2 Total resources expended 147.248 159,456 Net surplus / (deficit) 113.2021 118,6061 This page does not form part of the statutory financial ststements 18