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2021-12-31-accounts

Enjoy Church Limited

(Previously known as Vintage Movement)

Report and Accounts

Year ended 31st December 2021

1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk

ENJOY CHURCH LIMITED

FOR THE YEAR ENDED 31 DECEMBER 2021

COMPANY INFORMATION

Directors/Trustees

C James R Jones J Wallis J Vivian

Governing Document

Memorandum and Articles of Association 23 May 2012 Change of name from Vintage Movement 25 March 2020

Company Registration Number

8080737

Charity Registration Number

1148015

Registered Office

33 Teal Way Portishead, Bristol BS20 7EF

Independent Examiner

Lisa Darby ACA Stewardship 1 Lamb's Passage London, EC1Y 8AB

Bankers

Co-operative Bank plc

CONTENTS

CONTENTS
Page
Company Information 1
Directors' Report 2 - 11
Independent Examiner's Report 12
Statement of Financial Activities 13
Balance Sheet 14
Notes to the Accounts 15-21
Detailed Statement of Financial Activities with Comparatives 22

Page 1

ENJOY CHURCH LIMITED REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 DECEMBER 2021

The Directors have pleasure in submitting the Report and Accounts for the year ended 31 December 2021.

1. Contents

1.
Contents ..................................................................................................................................................................................... 2
2.
Version History ........................................................................................................................................................................... 3
3.
Structure, Governance and Management ................................................................................................................................... 3
4.
COVID-19 ................................................................................................................................................................................... 4
4.1.
Overview ................................................................................................................................................................................ 4
4.2.
Outcomes .............................................................................................................................................................................. 4
5.
Buildings ..................................................................................................................................................................................... 5
5.1.
Overview ................................................................................................................................................................................ 5
5.2.
Somerset Hall ........................................................................................................................................................................ 6
5.3.
Avon Way Hall ....................................................................................................................................................................... 6
5.4.
Weston-Super-Mare ............................................................................................................................................................... 6
5.5.
Revenue Support ................................................................................................................................................................... 6
5.6.
Bristol..................................................................................................................................................................................... 6
5.7.
Portishead Community Hub ................................................................................................................................................... 7
6.
Attendance.................................................................................................................................................................................. 7
7.
Our Mission ................................................................................................................................................................................. 7
8.
Financial Review ......................................................................................................................................................................... 8
8.1.
Overview ................................................................................................................................................................................ 8
8.2.
Workforce .............................................................................................................................................................................. 9
9.
Reserves Policy .......................................................................................................................................................................... 9
10.
Risk Statement ......................................................................................................................................................................... 10

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  1. Responsibilities of trustees under company law ........................................................................................................................ 10 12. Approval ................................................................................................................................................................................... 11

2. Version History

2. Version History
Date Version Comment Changes made by
10 February 2022 1.0 Draft Initial Draft Version issued for review by the Directors. JV
01 April 2022 2.0 Final Approved Version JV

3. Structure, Governance and Management

As an Assemblies of God church, we are an autonomous church, though we do adhere to certain statements of faith and governance in accordance with Assemblies of God policy.

Enjoy Church currently has a Board of 4 Directors who are responsible for ensuring all appropriate policies (i.e., financial, legal, health & safety, safeguarding and building) are being followed in line with the mission of the charity.

All members are encouraged to take an appropriate part in the spiritual and practical tasks involved in the furtherance of the charitable activities.

During 2021 we employed the following members of staff…

The Management of the church was restructured during 2019 to better align with our longer-term goals. Along with new, individual focuses for each Pastoral area, greater autonomy and the introduction of individual budget responsibility was given to Pastoral

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Leaders to enable this team to make quicker decisions to fulfil their goals. This has proved to be a positive decision that is now bearing its fruit during 2021.

A new ‘Core Team’ was also put in place to focus on the creative direction of the church; During the 2021 the Core Team developed its Strategy for the church to improve our long-term capabilities of achieving our Mission – “to show people who Jesus is” – and this strategy was shared with the wider church during the year. This strategy has been outworked through the work of the Core Team and the Pastoral Team. This has resulted in the production of a Church Health Plan which has been implemented across all pastoral and ministry teams and formed the basis for our budget in 2022.

4. COVID-19

4.1. Overview

In 2021 the charity continued to take steps (in line with government advice and guidance) to help contain the outbreak of COVID-19. This included temporary suspensions of all physical gatherings, and the charity had to curtail, or change, how it operated; the charity has been able to continue some of its activities using online media.

As the Directors continue to monitor income and expenditure they will take measures to mitigate the impact of COVID-19 on the charity’s free reserves. During 2021 there was no need to call upon our reserves.

4.2. Outcomes

In March 2020 in-person meetings were stopped and we immediately moved to ‘online services’, streaming from our own facility (Avon Way Hall, Portishead). During this time, we have consistently seen evidence that we are reaching a new, wider audience through our increased Online activity. As the restrictions eased in 2021, we were able to resume in-person meetings, but we also continue to stream our meetings on-line for those who were reluctant to meet with others.

In March/April 2020 the potential economic impact of Coronavirus on church finances was assessed, and it was concluded that, although lost revenue from cancelled Bookings in our 2 venues would partially be offset by saved costs in not Hiring the (much larger) Somerset Hall for Sunday Services, there was still expected to be a modest monthly deficit until our 2 venues reopened and bookings income resumed. In response to this, an immediate call was made to the pastoral and ministry teams to only consider spending funds on essential goods and services, to be reviewed once more clarity was available on the financial implications of the Coronavirus Pandemic.

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Small grants from the Local Authority to help us to cater for the reduction in income have helped us to mitigate some of the impact of the reduction in hall bookings and this, accompanied by the return to hall bookings in 2021 has meant that the overall finances of the charity have not been adversely affected in 2021.

Despite this tumultuous time, Donations and Tythes, our largest income steam, has remained consistent and the Church Bank Balance has remained stable through 2021. This has given the Directors the confidence to continue with the planned for Church growth in 2022.

A number of significant events have impacted upon the finances of the charity as outlined below…

5. Buildings

5.1. Overview

When possible, Enjoy Church continued to meet in Somerset Hall, Portishead where we continue to grow. However, during the pandemic (COVID-19) these premises were not always able to be used full time. Where necessary we switched our emphasis to meeting 'on-line' which is broadcast in a COVID Safe environment from one of our other buildings, Avon Way Hall.

We started 2021 with the 2 buildings owned and managed by what is now known as Enjoy Church – one building in Weston-SuperMare as well as Avon Way Hall in Portishead – being available for community hire. The other is a property in Fishponds, Bristol which is currently leased for a nominal contribution to Life Church, Bristol.

These three buildings remain in our ownership although we are looking at options to either dispose of these assets or re-purpose the use of two of these buildings (Weston-Super-Mare and Fishponds) in 2022 and beyond. We have no firm plans for these buildings as this report is being prepared but they are under consideration.

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5.2. Somerset Hall

We have resumed our long-term hire of the hall and maintain open communications with the building owners, North Somerset Council.

5.3. Avon Way Hall

Activity at Avon Way Hall has been adversely affected by the lockdowns in 2021 with income reduced accordingly. Now that the lockdowns have ended, we have returned to a much healthier level of bookings and therefore income.

We have, where appropriate and necessary, broadcast some of our services from Avon Way Hall in a COVID-19 Safe environment.

The extensive refurbishment of the kitchen, entrance hall and hallways were finally completed in December 2021.

5.4. Weston-Super-Mare

As with Portishead, Weston-Super-Mare was also adversely affected by the lockdowns during 2021 with income reduced accordingly. Similarly, now that the lockdowns have ended, we have returned to a much healthier level of bookings and therefore income.

During 2021 we have considered our options with regards to this building, and we have commissioned a Section 119 Report as required by the Charities Commission in order to prepare for a further review.

We remain in discussion with a number of organisations regarding the future of this building.

5.5. Revenue Support

To offset this reduction in income from Avon Way Hall and Hughenden Road (Weston-Super-Mare) we have been fortunate to receive a number of small grants from North Somerset Council in order to support both halls during 2021. These funds have been made as part of the Business Grant payment cycle.

5.6. Bristol

The Bristol asset continues to be owned by Enjoy Church with agreements in place drawn up with Life Church, Bristol and their trustees around the use of the premises.

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This break clause in the lease for February 2022 with three months’ written notice was not invoked and we will continue to lease the building to Life Church Bristol until February 2024 when the lease expires.

5.7. Portishead Community Hub

During early 2021 the charity was offered the opportunity to obtain (lease) a plot of land on the existing Portishead Football Club site (which is owned by the Portishead Town Council). As we have no permanent building of our own this is something that we were very happy to accept.

Therefore, a tri-party committee has been set up to move forwards with the plans to re-develop the Football Club. We have engaged an architect to work with the committee to provide plans for the site and at the time of writing this document we have submitted these plans to North Somerset Council for pre-planning authorisation. The Pre-Application submission was put forward to North Somerset Council and at the time of writing this report we are awaiting their response. We are however hopeful that this pre-application will be granted, and we can them move forward with a full application.

No formal confirmation of the potential lease arrangements will be pursued until such time as the pre-application has been approved

One of our largest fundraising activities in 2022 will be to accommodate the costs related to this project.

6. Attendance

With the return to our services being 'in-person' as well as being available ‘on-line’, numbers still remain difficult to quantify. We do however believe that we have experienced growth in attendance at Enjoy Church, Portishead over the year at our Sunday 'on-line' gatherings and numbers are returning to pre-pandemic levels at our ‘in-person’ meetings.

Our Sunday Service Streaming, using Facebook & YouTube continues, and through this we have continued to see additional people connect to the church broadcasts.

7. Our Mission

Enjoy Church exists for the furtherance of the preaching of the Gospel in the UK and around the World. We are encouraged by the momentum we have gained this year across Enjoy Church and feel confident that the changes we have made during 2021 put us in a stronger position for 2022 and beyond to achieve against our mission.

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This is particularly relevant to our 'on-line' presence.

While we have been able to strengthen the links with missionaries in Romania in the recent past, this has been put under strain during the pandemic. However, we continue with our 5-year plan to strengthen the work further.

Due to travel restrictions our visits to Romania needed to be postponed. We continue to support the building of a home for a large Romanian family. We have another visit planned for February 2022 when one of the items on the agenda is to view the progress with this house and to determine the planned completion date.

As international travel is resuming, we anticipate the need for our support in Romania to be brought back into focus. We remain in touch 'remotely' with the leadership of Agape Church in Constanta Region and it is evident that further assistance from Enjoy Church will be necessary to enable the work to recover from the pandemic. We did manage to conduct one visit in October 2021 in order to focus on our strategy over the coming months and years once the pandemic has abated. Further visits are being planned for 2022.

Enjoy Church Portishead continues to build links within the local community through our Love:Portishead project. Particularly during the lockdowns, we have been able to support over 50 families with monthly grocery packs up until August 2021. This project continues into 2022 although the emphasis will change to accommodate the post-pandemic environment. To assist our efforts in this area we have joined with others in Portishead to become members of the Portishead Wellbeing Project which is being spearheaded by Portishead Town Council.

In 2021 we also continued to run Alpha courses on-line and, through these courses, reached new people who have since become part of the church.

In planning all of these activities, the Directors have had regard to the guidance on public benefit issued by the Charity Commission.

8. Financial Review

8.1. Overview

The church remains self-funded in order to continue its activities - funds are raised largely from within the congregations, through the hiring of the premises at Avon Way and Weston super Mare and grants.

Overall income during the year was £154,798 (£143,628 in 2020).

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ENJOY CHURCH LIMITED REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 DECEMBER 2021

Overall expenditure during the year was £140,423 (£157,767 in 2020).

This has led to a net surplus for the year of £14,375 (deficit of £14,140 in 2020).

8.2. Workforce

During 2021 the Church was responsible for the following…

9. Reserves Policy

While the Board of Directors have previously established a policy whereby free reserves held by the charity should be maintained a surplus representing 2-3 months (approximately £25,000 in the value of Unrestricted Fund Expenditure), it has been agreed that this should now be refined. Lower and upper limits have now been retained as shown below…

This 2021, due to the COVID-19 pandemic, expenditure remains affected in an abnormal way and therefore these limits have been set at what the Directors consider to be conservative levels.

In order to ringfence these reserves it was agreed to transfer £25,000.00 to a separate savings account and to ensure that our excess cash in hand does not fall below £10,000.00 in our current account. The lower reserve (£25,000.00) has now been transferred to a deposit account at Kingdom Bank.

We have also transferred the gift of £15,000.00 to a second Deposit Account which we are looking to build up during 2022 to become our ‘Future Fund’ to accommodate anticipated expenditure on three projects, the Community Hub Building, New External Outreach

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(Overseas) and Extension to our Prayer Ministry. These funds will be returned to our Current Account as and when they are needed to accommodate spending in these three areas.

In order to gauge the impact of the pandemic on the financial performance of the Church a review of expenditure was undertaken in April 2021 which concluded that budget holders should only spend Church funds on essential items and that this restriction should remain in place until the last quarter of 2021. Accordingly, expenditure increased during the final quarter of 2021.

10. Risk Statement

The Directors have reviewed the risks to which ‘a small charity operating with few employees’ is exposed. Appropriate procedures are in place to identify, monitor and review these risks on a regular basis.

11. 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 of 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.

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ENJOY CHURCH LIMITED REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 DECEMBER 2021

12. Approval

This report was approved by the Directors and signed on their behalf by:

C James

C James

Date: 21 August 2022

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF

Enjoy Church Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2021 on pages 13 to 22 following, which have been prepared on the basis of the accounting policies set out on pages 15-16.

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 independent examination, 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

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 requirements of section 396 of the 2006 Act other than any requirement that 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.

Lisa Darby

Lisa Darby ACA

For and on behalf of: Stewardship 1 Lamb's Passage London, EC1Y 8AB

Date: 23 August 2022

Page 12

ENJOY CHURCH LIMITED

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2021

Note
INCOME AND ENDOWMENTS FROM
Donations and legacies
3
Charitable activities
Other trading activities
4
Other income and endowments
Sale of Equipment
Total income and endowments
EXPENDITURE ON
Charitable activities
5
Net income/(expenditure)
Transfers between funds
11
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
11		 Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds
2021
2020
£
£
£
£
119,105
14,994
134,099
113,050
1,466
-
1,466
4,795
19,232
-
19,232
21,327
-
-
-
3,490
-
-
-
966
139,804
14,994
154,798
143,628
123,041
17,382
140,423
157,767
123,041
17,382
140,423
157,767
16,763
(2,388)
14,375
(14,140)
(115)
115
-
-
16,648
(2,273)
14,375
(14,140)
555,865
19,696
575,561
589,701
572,513
17,423
589,936
575,561

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 15- 21 form part of these accounts.

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ENJOY CHURCH LIMITED

BALANCE SHEET

AS AT 31 DECEMBER 2021

Note
FIXED ASSETS
Tangible assets
7
CURRENT ASSETS
Debtors
8
Cash at bank
9
CURRENT LIABILITIES
Liabilities falling due within one year
10
Net Current Assets
NET ASSETS
FUND BALANCES
Unrestricted funds
11
General Funds
Designated funds
Restricted Funds
11		 Unrestricted
Restricted
Total funds
Total funds
Funds
Funds
2021
2020
£
£
£
£
512,000
-
512,000
524,000
18,507
-
18,507
26,810
45,138
17,423
62,561
40,335
63,646
17,423
81,069
67,145
3,133
-
3,133
15,584
60,513
17,423
77,936
51,561
572,513
17,423
589,936
575,561
43,367
43,367
29,963
529,145
529,145
525,902
17,423
17,423
19,696
572,513
17,423
589,936
575,561

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2021 in accordance with Section 476 of the Companies Act 2006 however, in accordance with Section 145 of the Charities Act 2011, the accounts have been examined by an independent examiner and their report has been included in these financial statements.

The directors (who are the charitable company's trustees for the purposes of charity law) acknowledge their responsibilities for:

The financial statements have been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved by the Board of Directors and were signed on its behalf by:

C James 21 August 2022 ----------------------------------------------------------------------------C James Date Company number: 8080737 Charity number: 1148015

The notes on page 15- 21 form part of these accounts.

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ENJOY CHURCH LIMITED

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2021

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 Company Information page.

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.

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:

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 events and a community football club run by the Church.

Income from other trading activities represents income receivable from activities undertaken to generate funds for the charity. It includes income from the rental of halls in church owned premsies.

The charity has relied significantly upon volunteers in carrying out its activities during the year. In accordance with the SORP, the value of these services has not been included in these financial statements as they cannot be reliably measured.

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.

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ENJOY CHURCH LIMITED

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2021

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.

The cost of raising funds is not significant and has not been separately disclosed.

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.

Fixed assets acquired for use by the charity are capitalised and depreciated over their estimated useful life unless they cost less than £2,500 when they are written off on purchase.

Depreciation periods are as follows:

Freehold land Not depreciated Freehold buildings Over 50 years Leasehold buildings Over 50 years or the period of the lease whichever is shorter Equipment Between 3 and 7 years

f) Pension costs: The charity operates a defined contribution pension scheme 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) Cashflow statement

The company has taken advantage of the exemption provided by the FRS 102 SORP and has not prepared a Cash Flow Statement for the year.

i) Financial instruments

The charity's financial assets and financial liabilities all qualify as basic financial instruments, as defined by FRS102. Except for loans, creditors and debtors are measured at their expected settlement value (normally the amount of cash that the charity expects to pay or receive). The charity recognises liabilities for the principal of those loans that remains outstanding at the year end (i.e. the liabilities exclude any interest chargeable on the loans in future years).

j) Critical accounting estimates and areas of judgement

ln preparing financial statements certain judgements, estimates and assumptions have to be made that affect the amounts recognised in the financial statements. The trustees consider the following to be significant:

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ENJOY CHURCH LIMITED

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2021

3 Donations and legacies

Donations of cash and similar
Government grants (note 3a)
Legacies receivable
Tax recoverable
a
Government grants comprise:
DWP Kickstart grants
North Somerset Council Covid support grant
4
Income from other trading activities
Hall hire income
5
Charitable expenditure
a
Costs incurred directly on specific activities
Pastoral and team costs
ECFC Costs
Events costs
Church meeting costs
Ministry costs
Training
Outreach - UK
Outreach - Overseas
Short life and small equipment
Rent
Building Rennovation Costs
New Building Costs
Building Costs (Inc Utility and Insurance)
Grants payable
Note 5c
b
Costs incurred on support & administration
Governance costs
Independent examiner's fee
Property and Equipment depreciation
Office costs
Total expenditure		 2021
2020
£
£
109,719
96,312
10,363
-
-
2,000
14,017
14,017
134,099
113,050
2021
2020
£
£
3,649
-
6,714
-
10,363
-
2021
2020
£
£
19,232
21,327
19,232
21,327
Total
Total
2021
2020
£
£
65,714
65,344
757
4,212
3,638
1,661
3,190
4,463
5,299
2,539
198
92
7,724
3,844
1,567
10,002
4,700
12,638
3,481
3,337
-
14,641
1,500
-
10,323
11,116
9,823
4,659
117,913
138,549
3,000
2,400
12,000
12,000
7,509
4,819
22,509
19,219
140,423
157,767

The fees payable to Stewardship, other than for the annual accounts and independent examination, were £564 (2020:£589) for consultancy and payroll administration.

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ENJOY CHURCH LIMITED

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2021

c Grants

ts
Institutions Individuals 2021 2020
£ £ £ £
Mission support 6,000 3,823 9,823 4,659
Relief of poverty - - - -
6,000 3,823 9,823 6,198
The main features of the grants to institutions made of £1,000 or more were:
 £
 £
Centrul Crestin Agape Năvodari, Romania 6,000 2,826
Chaplaincy Services to Secondary School (CofE) - 1,833

The charity makes regular payments to missionaries in Romania which are intended to support their work over the next few years. These payments are not unconditional commitments as they are made at the discretion of the Trustees following regular reviews of the mission work, therefore they do not represent a liability at the year end.

6
Staff & Trustees/Directors
Gross wages, salaries & benefits in kind
Pension costs		 2021
2020
£
£
34,183
30,250
670
141
34,853
30,391

The charity has an average of 2 (2020:2) member of employed staff. Its activities are generally carried out by volunteers with assistance for some pastoral services.

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

C James, Trustee/Director, received payments amounting to £29,199 (2020: £28,948) for pastoral services to the church and not as a trustee. No other trustees/directors during the year received any payments for services.

The governing document permits these payments to Trustees/Directors.

Cost
At 1 January 2021
Additions
Disposals
At 31 December 2021
Accumulated Depreciation
At 1 January 2021
Charge for the year
At 31 December 2021
Net book value
At 31 December 2021
At 31 December 2020		 Land
Church
Total
& Buildings
equipment
2021
£
£
£
600,000
8,550
608,550
-
-
-
-
600,000
8,550
608,550
76,000
8,550
84,550
12,000
-
12,000
88,000
8,550
96,550
512,000
-
512,000
524,000
-
524,000

The Charity owns 3 properties:

  1. Hub Fishponds situated in 48 Forest Road, Bristol, BS16 3XQ.

This building is currently let to the "Life Community Church", Registered Charity No. 1166678, at a peppercorn rent.

  1. Avon Way Hall situated at 115 to 121 (Odd) Avon Way, Portishead, Bristol BS20 6LT.

This building was donated to the Charity in September 2018 and is held on a lease expiring in 2065 at an annual cost of £100. It is used by the Charity for weekday activities and is also available to local community groups to rent.

  1. 25 Hughenden Road, Weston-super-Mare, North Somerset, BS23 2UR

This building is used for the community and for local outreach.

Page 18

ENJOY CHURCH LIMITED

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2021

8 Debtors

NOTES TO THE ACCOUNTS
ENJOY CHURCH LIMITED
FOR THE YEAR ENDED 31 DECEMBER 2021
Debtors
Tax recoverable
Loan to Missionary
Other Debtors
Hall Hire Debtors		 2021
2020
£
£
7,910
8,282
9,000
9,000
-
2,000
1,597
7,528
18,507
26,810

On 10th June 2019 the church provided a loan to Beni and Anca Micle who lead the Romanian mission which the church regularly supports. This loan was to assist in the provision of a home for them in the local area in which their work is based. The loan is for a 10 year term with no interest charged with no requirement to make repayments for the first five years. In 2024, a repayment plan for the remaining 5 years of the loan term will be arranged.

9 Cash at Bank and in Hand

Cash at Bank and in Hand
Bank operating accounts
Creditors: liabilities falling due within one year
Accruals		 2021
2020
£
£
62,561
40,335
62,561
40,335
2021
2020
£
£
3,133
15,584
3,133
15,584

10 Creditors: liabilities falling due within one year

11 Funds

During the year the movements in the charity's funds were as follows:

Designated Funds
Church Land & Buildings Fund
Covid-19 Church Response Fund
Buildings Fund
Youth Event Fund
ECFC Fund
General Funds
Total Unrestricted Funds
Restricted Funds
Overseas Mission
Community Outreach
Covid-19 Fund
Livestream technician fund
Love Portishead
Other
Total Restricted Funds
Total Funds		 Opening
Incoming
Outgoing
Transfers
Closing
balance
resources
resources
in the year
balance
2021
2021
2021
2021
2021
£
£
£
£
£
524,000
-
12,000
-
-
512,000
1,408
2,407
549
-
-
3,266
-
15,000
1,500
-
-
13,500
354
686
-
332
-
494
643
757
-
-
379
525,902
18,404
15,493
-
332
529,145
29,963
121,400
107,548
-
447
-
43,367
555,865
139,804
123,041
-
115
-
572,513
15,253
7,300
8,910
-
-
13,642
312
-
-
-
312
4,117
2,500
4,708
-
-
1,909
-
3,649
3,764
-
115
-
-
1,000
-
-
1,000
15
545
-
-
560
19,696
14,994
17,382
-
115
17,423
575,561
154,798
140,423
-
-
589,936

Page 19

ENJOY CHURCH LIMITED

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2021

The general fund transfers during the year relate to transfers to the restricted & designated funds to cover any expenses exceeding the income in those funds

The general fund transfers during the year relate to transfers to the restricted & designated funds to cover any expenses
exceeding the income in those funds		 The general fund transfers during the year relate to transfers to the restricted & designated funds to cover any expenses
exceeding the income in those funds
The assets and liabilities represented by the various funds are as follows:
Fixed
Bank & cash
Other net
Total
assets
balances
assets
2021
2021
2021
2021
£
£
£
£
Restricted funds
-
17,423
-
17,423
Unrestricted funds
Designated funds
512,000
17,145
-
529,145
General funds -
27,993
15,375
43,368
512,000
62,561
15,375
589,936

In the previous year the movements in the charity's funds were as follows:

Designated Funds
Church Land & Buildings Fund
Covid-19 Church Response Fund
ECFC Fund
General Funds
Total Unrestricted Funds
Restricted Funds
Overseas Mission
Community Outreach
Youth Pastor Fund
Covid-19 Fund
Avonway House Fund
Internship Fund
Other
Total Restricted Funds
Total Funds		 Opening
Incoming
Outgoing
Transfers
Closing
balance
resources
resources
in the year
balance
2020
2020
2020
2020
2020
£
£
£
£
£
536,000
-
(12,000)
-
524,000
-
3,490
(2,082)
-
1,408
-
4,706
(4,212)
-
494
536,000
8,196
(18,294)
-
525,902
43,356
114,613
(124,619)
(3,387)
29,963
579,356
122,809
(142,913)
(3,387)
555,865
9,415
6,838
(1,000)
-
15,253
312
-
-
-
312
618
-
(618)
-
-
-
10,106
(5,989)
-
4,117
-
1,500
(1,500)
-
-
-
2,000
(5,387)
3,387
-
-
375
(360)
-
15
10,345
20,819
(14,854)
3,387
19,696
589,701
143,628
(157,767)
-
575,561

The general fund transfers during the year relate to transfers to the restricted funds to cover any expenses exceeding the restricted income.


cted income.
cted income.
cted income.
The assets and liabilities represented by the various funds are as follows:
Fixed Bank & cash Other net Total
assets balances assets
2020 2020 2020 2020
£ £ £ £
Restricted funds - 19,696 - 19,696
Unrestricted funds
Designated funds 524,000 1,902 - 525,902
General funds - 18,736 11,226 29,963
524,000 40,335 11,226 575,561

Page 20

ENJOY CHURCH LIMITED

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2021

Designated Funds

The Church Land & Buildings Fund holds the church property.

The Covid-19 Church Response Fund relates to monies raised by the congregation to support those in need due to the impact of COVID-19.

The Buildings Fund is for future expansion of church building projects The Youth Event Fund is for specific events

The ECFC Fund is the management of the subscriptions and expenses of the church football team.

Restricted Funds

The Overseas Mission Fund relates to funds raised for overseas mission

The Community Outreach Fund relates to funds raised for work in the community

Youth Pastor Fund relates to funds raised to support the costs of the Youth Pastor

The Covid-19 Fund relates to grants and donations for specific projects due to the COVID-19 pandemic.

The Livestream Technician fund is a grant from DWP Kickstart to fund the salary & costs of a trainee livestream technician The Love Portishead fund is for local community support

The Avonway House Fund was a grant received from All Churches Trust for specific works

The Internship Fund related to the funds raised to cover the churches commitment to pay the living expenses of the Churches Intern

Other Restricted funds relate to small gifts for particular purposes

12 Transactions with related parties

During the year the charity:

Except as disclosed in note 6 'Staff & Trustee/Director Costs', there have been no other transactions with related parties during the year.

13 Members

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

Page 21

ENJOY CHURCH LIMITED

Detailed Statement of Financial Activities with Comparatives

FOR THE YEAR ENDED 31 DECEMBER 2021

Note
INCOME AND ENDOWMENTS FROM
Donations and legacies
3
Charitable activities
Other trading activities
4
Other income and endowments
Sale of Equipment
Total income and endowments
EXPENDITURE ON
Charitable activities
5
Total expenditure
Net gains/(losses) on investments
Transfers between funds
11
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
11		 General
2021
£
101,344
823
19,232
-
-
121,400
107,548
107,548
-
13,852
(447)
Unrestric		 Unrestric Designated
2021
£
17,761
643
-
-
-
18,404
15,493
15,493
-
2,911
332
ted funds		 Restricted
2021
£
14,994
-
-
-
-
14,994
17,382
17,382
-
(2,388)
115
(2,273)
19,696
17,423		 Total
2021
£
134,099
1,466
19,232
-
-
154,798
140,423
140,423
-
14,375
-
14,375
575,561
589,936		 Unrestric Designated
2020
£
3,490
4,706
-
-
-
8,196
18,294
18,294
-
(10,098)
-
(10,098)
536,000
525,902
ted funds		 Restricted
2020
£
20,819
-
-
-
-
20,819
14,854
14,854
-
5,965
3,387
9,352
10,345
19,696		 Total
2020
£
113,050
4,795
21,327
3,490
966
143,628
157,767
157,767
-
(14,140)
-
(14,140)
589,701
575,561
13,405
29,963
43,367		 3,243
525,902
529,145

Page 22