**REGISTERED CHARITY NUMBER: 1148214**
**Report of the Trustees and**
**Unaudited Financial Statements for the Year Ended 5 April 2021**
**for**
**Christchurch Ilkley**
Simon Hart FCCA Hart Wright Accounting Chartered Certified Accountants 24 Hall Drive Sutton In Craven Keighley North Yorkshire BD20 7NH
**Christchurch Ilkley**
## **Contents of the Financial Statements for the year ended 5 April 2021**
||**Page**|
|---|---|
|**Report of the Trustees**|1 to 5|
|**Independent Examiner's Report**|6|
|**Statement of Financial Activities**|7|
|**Statement of Financial Position**|8|
|**Statement of Cash Flows**|9|
|**Notes to the Statement of Cash Flows**|10|
|**Notes to the Financial Statements**|11 to 20|
|**Detailed Statement of Financial Activities**|21 to 22|
**Christchurch Ilkley**
## **Report of the Trustees for the year ended 5 April 2021**
The trustees present their report with the financial statements of the charity for the year ended 5 April 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES Objectives and aims**
The purpose of the Charity is to advance the Christian faith in the Area of Benefit in accordance with the principles and practices of the Participating Churches. In achieving its purposes, the Charity will engage in a range of activities, either on its own or with others, including (but not restricted to): a) the celebration of public worship; b) the teaching of the Christian faith; c) mission and evangelism; d) pastoral work, including visiting the sick and the bereaved; e) the provision of facilities with a Christian ethos for the local community, including (but not restricted to) the elderly, the young and other groups with special needs; and f) the support of other charities in the UK and overseas.
## **ACHIEVEMENT AND PERFORMANCE Charitable activities**
These pages of accounts describe the spending of the monies given by our members and other money raised and spent by the charity in the year 2020/21
Christchurch as a charity exists to promote the Christian faith in the area of Ilkley. As Trustees we take our responsibilities seriously. Property is maintained, staff are paid, activities are carried out to fulfil our objectives and strategic thought given towards the ongoing work of the charity. These are all represented by these figures which continue to be the financial outworking of our vision: "Christ at the centre of the Church at the heart of the town".
In the year April 2020 – 21 with the start of the COVID-19 pandemic and the restrictions of lockdown the church faced many challenges to its way of working and responded creatively and energetically to these challenges. Governance meetings were quickly moved online and additional regular Trustees meetings held in order to respond to the changes in restrictions as they occurred. Worship activities, house groups and communications were moved online through Zoom and were able to be accessed by a significant majority of regular attenders. Talks and sermons and some services were recorded and uploaded onto the church’s new YouTube channel. Those without online access were supported through the posting out of service sheets, weekly letters and church magazines. Mission and evangelism continued largely through phone calls and the restarting of the café as soon as it was legally possible and safe to do so. The church’s Sunday activity for families “Bitesize” ran on church premises from September to December and was much appreciated as were walks with the church’s children’s and youth worker. During the lockdown the church’s youth worker was also able to support the statutory Council youth worker in outreach activities and that work has grown.
Even when, after the first lockdown, once more all other missional activities had to cease the church supported the delivery of a group for those with addictions on the premises and also opened for private prayer. We also started an online film club and took the first steps towards forming a group working on environmental issues. At Christmas a team recorded a carol service that was put onto DVDs which were given out to residents of Ilkley through the Good Neighbours scheme and church members supported the food parcels and gifts being prepared for children in school holidays who ordinarily rely upon school meals. Throughout the pandemic the church has consistently supported bereaved families and the minister has been responsive to requests to conduct funerals at crematoriums and burial grounds and on the church premises when allowed.
**FINANCIAL REVIEW Reserves policy**
The Policy relates to the General Fund and includes the current account held at Barclays and Central Finance Board (CFB) deposit account. The Policy is to maintain general cash reserves equivalent to at least ten weeks average expenditure. The General Fund cash balances stood at £78,688 at the 5th April 2021. Ten weeks average expenditure would be equivalent to approximately £68,200 based on the 2021/22 budget, which reflects the uncertainties of the Covid-19 impact throughout the year.
## Page 1
## **Income and Expenditure**
The financial year fell entirely within the period covered by the various degrees of lockdown due to the Covid-19 pandemic. For much of the year the church building was closed down for worship, casual bookings ceased and the café was closed. Advantage was taken of the Government’s Furlough Scheme to retain staff, although the decision was taken to make the two caretakers’ posts redundant. The funding from the Furlough Scheme has lessened the overall financial impact of the lockdown. A claim has been submitted to the church’s insurers for losses arising from Covid-19 through to 31[st] December 2020. As there is no indication as to whether the claim will be successful no provision has been made in the accounts for any potential pay-out. Should it be deemed there have been appropriate losses it is possible a subsequent claim may be made through to the ending of the impact of Covid-19 on the church’s activities.
Overall income for the year was £275,618. This is lower than in 2019/20 when income was £344,129 and reflects the Covid impact, particularly on café sales and lettings with the furlough money lessening the year on year decline.
Overall expenditure was £295,631 compared with £365,220 in 2019/20. The main savings were on wages, particularly in the café, food for sale in the café and heating & lighting; there was an increase in property maintenance costs; the spend in 2019/20 being lower after significant spend in 2018/19 to deal with issues raised by the Quinquennial Inspection.
The General Fund net movement of funds was a deficit of £20,013 after transferring to it £24,813 from Designated Funds, including £18,937 to the Christchurch Café and £5,876 to unrestricted legacies. This was a significantly poorer performance than the balanced budget that had been approved by the trustees, but an improvement on the revised budget produced at the start of the Covid lockdowns. The Christchurch Café made a loss of £24,812 prior to transfers. If viewed together, the overall net movement of the Café and General Funds, excluding the impact of legacies/transfers, was a deficit of approximately £20,000.
## **FUTURE PLANS**
The Report of the most recent Quinquennial Survey, undertaken in 2015/16, recommended that work and investigations to an estimated value of some £35,000 should be carried out to the Church buildings. The works identified are now essentially complete. As described in the Trustees' Report for 2018/19, additional work to the buildings and its services was subsequently identified necessitating considerable expenditure during 2018/19 and further costs in 2019/20. Due to the Covid-19 pandemic the 2020 expenditure will now occur in 2021. The Trustees are prioritising all necessary work.
Plans are also being developed to improve strategically the fabric of the buildings, particularly with a view to making them more accessible to the physically impaired. Costs will be carefully considered and expenditure to realise these plans is likely to come from the legacies, grants and specific fund raising.
Retention of £5,080 has been held against the contract with Davrics, the main contractor for the Dan's Den project; it is now anticipated this will not be required and it will be written out of the 2020/21 accounts. Provision for this sum was made in the accounts for 2015/16.
Starting in February 2021 the church began a whole church consultation process. This is being facilitated by officers from our parent bodies. The aim of this is to create increased engagement in our activities across the church community and to focus our attention strategically on key aspects of our objectives. The Leadership Team and Trustees of Christchurch are committed to growing the church and have been envisioning this over many years. The church has a track record of being pioneering in mission, eg: starting the café 35+ years ago; opening the soft-play centre (Dan’s Den) 6 years ago; and the ongoing employment of a children’s youth and families’ worker. Christchurch seeks to continue to be innovative into the future and to serve the local community.
Page 2
**Christchurch Ilkley**
## **Report of the Trustees for the year ended 5 April 2021**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
The Partnership is governed by the Model Constitution for a Single Congregation Local Ecumenical Partnership adopted on the 27th May 2012 and a Sharing Agreement dated 16 June 1992 relating to the premises.
## **Organisational structure**
Christchurch, known as "Christchurch, Ilkley", is the Local Ecumenical Partnership (L.E.P) between a Methodist Church in the Wharfedale and Aireborough Circuit and a United Reformed Church (U.R.C) within the Yorkshire Synod.
The work and mission of the Charity is carried out through the Leadership Team comprising the Minister and ten Trustees, elected by the Congregational meeting, each of whom have a particular area of responsibility or 'Portfolio'. The Leadership team is accountable to the Trustees and the Congregational Meeting.
For more information about the role and work of the Charity, Church based activities and events and details of secular groups and societies using the premises, visit our website at www.christchurchilkley.org.uk.
## **Risk management**
The trustees 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.
There are three major risks: -
- Current levels of giving by members may not be sufficiently increased, or the budgeted levels of income from lettings or fund raising achieved, to avoid a deficit in the current financial year.
- The Christchurch Café may not be able to contribute to the General Fund at the budgeted level.
- Non-anticipated expenditure on the building may be required over and above that recommended in the Quinquennial Report recently received.
Operational and other risks, particularly in the Health and Safety area, are assessed and evaluated on an ongoing basis
## **Charity Registration**
The L.E.P is registered with the Charity Commission, Charity number 1148214. For Gift aid claims, the L.E.P is registered with the Inland Revenue (Charities) under registration number XN 65400.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
1148214
## **Principal address**
The Grove Ilkley West Yorkshire LS29 9LW
Page 3
**Christchurch Ilkley**
## **Report of the Trustees for the year ended 5 April 2021**
## **Trustees**
J Amos M Atkinson J Blakelock M Cook T Collins L Duttine P Evans D Feather Secretary J Freeman D Gouldesborough C Henney R Henney Treasurer C Knamiller C Mannall J Noble Dr B G Pitcairn W Ribbands Chair I Thake J Thompson Rev R R Topham Minister J Smith P Smith J Stanley V Worrall
The managing trustees are elected by the Annual Congregational Meeting from among the Members of the Charity
## **Independent Examiner**
ACCA Simon Hart FCCA Hart Wright Accounting Chartered Certified Accountants 24 Hall Drive Sutton In Craven Keighley North Yorkshire BD20 7NH
## **Bankers**
Barclays Bank plc 9 Brook street Ilkley West Yorkshire LS29 8AD
## **Insurers**
Congregational and General Insurance plc Currer House Currer Street Bradford West Yorkshire BD1 5BA
Page 4
ofthET
Page 6
## **Independent Examiner's Report to the Trustees of Christchurch Ilkley**
## **Independent examiner's report to the trustees of Christchurch Ilkley**
I report to the charity trustees on my examination of the accounts of Christchurch Ilkley (the Trust) for the year ended 5 April 2021.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of ACCA which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
ACCA Simon Hart FCCA Hart Wright Accounting Chartered Certified Accountants 24 Hall Drive Sutton In Craven Keighley North Yorkshire BD20 7NH
Date: .............................................
Page 6
## **Christchurch Ilkley**
## **Statement of Financial Activities for the year ended 5 April 2021**
|2021
Unrestricted
Designated-
Total
fund
Cafe
Designated-Otherfunds
Notes
£
£
£
£
**INCOME AND**
**ENDOWMENTS FROM**
Donations and legacies
2
198,642
31,698
4,316
234,656
**Charitable activities**
4
Catering
-
6,636
-
6,636
Room and Equipment hire
8,933
-
-
8,933
Family and youth
10,000
-
-
10,000
Investment income
3
96
-
576
672
Other income
12,264
-
2,456
14,720
**Total**
229,935
38,334
7,348
275,617
**EXPENDITURE ON**
Raising funds
5
-
-
-
-
**Charitable activities**
6
Catering
-
50,420
-
50,420
Room and Equipment hire
25,029
-
-
25,029
General Fund
14,527
-
-
14,527
Sundry Expenses
53
-
-
53
Property & Equipment
35,428
926
1,989
38,343
Staf costs
35,400
-
-
35,400
Governance
19,951
-
-
19,951
donations
3,964
-
2,371
6,335|2020
Total
funds
£
159,992
131,946
30,043
5,000
1,169
15,979
344,129
444
109,758
35,965
-
328
50,573
33,688
20,164
3,427|
|---|---|
Other 105,573 -
- 105,573 110,873
## **Total**
239,925 51,346 4,360 295,631
The notes form part of these financial statements
Page 7
365,220
## **NET INCOME/(EXPENDITURE)**
(9,990)
(13,012)
|2,988
(20,014)
(21,091)
**Transfers between**
**funds**
15
**Net movement in funds**
**RECONCILIATION OF**
**FUNDS**|(7,135)
(17,125)|13,011
(1)|(5,876)
(2,888)|-
(20,014)|-
(21,091)|
|---|---|---|---|---|---|
## **Total funds brought forward**
139,396
- 136,264 275,660 296,751
## **TOTAL FUNDS CARRIED FORWARD**
122,271
(1)
133,376
255,646
The notes form part of these financial statements
Page 7
275,660
The notes form part of these financial statements
Page 7
## **Christchurch Ilkley**
## **Statement of Financial Position 5 April 2021**
|2021
Unrestricted
Designated-
Total
fund
Cafe
Designated-Otherfunds
Notes
£
£
£
£
**FIXED ASSETS**
Tangible assets
10
1,422
1,794
-
3,216
**CURRENT ASSETS**
Stocks
11
-
1,539
-
1,539
Debtors
12
64,522
-
-
64,522
Cash at bank and in hand
78,689
1,126
133,376
213,191
143,211
2,665
133,376
279,252|2020
Total
funds
£
4,975
2,795
92,723
205,232
300,750|
|---|---|
## **CREDITORS**
Amounts falling due within one year
13
(22,362)
(4,460)
-
(26,822)
(30,065)
## **NET CURRENT ASSETS/(LIABILITIES)**
120,849
(1,795)
133,376
252,430
270,685
The notes form part of these financial statements
Page 8
## **TOTAL ASSETS LESS CURRENT LIABILITIES**
122,271
(1)
133,376 255,646
275,660
## **NET ASSETS**
122,271 (1) 133,376 255,646 275,660
## **FUNDS**
15 Unrestricted funds:
General fund 122,271 137,730
The notes form part of these financial statements
Page 8
Cafe (1) (1)
Legacy Fund 132,863 137,931
Benevolent Fund 378 - Donations 135 -
255,646 275,660
## **TOTAL FUNDS**
255,646 275,660
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. W Ribbands - Trustee
The notes form part of these financial statements
Page 8
## **Christchurch Ilkley**
## **Statement of Cash Flows for the year ended 5 April 2021**
|Notes
**Cash fows from operating activities**
Cash generated from operations
1
Net cash provided by/ (used in) operating activities
**Cash fows from investing activities**
Purchase of tangible fxed assets|2021
£
7,959
7,959
-|2020
£
(48,682)
(48,682)
(2,922)|
|---|---|---|
Net cash provided by/ (used in) investing activities - (2,922)
## **Change in cash and cash equivalents in the reporting period**
7,959
(51,604) **Cash and cash equivalents at the beginning of the reporting period**
205,232
256,836
## **Cash and cash equivalents at the end of the reporting period**
213,191
205,232
The notes form part of these financial statements
Page 9
The notes form part of these financial statements
Page 9
## **Christchurch Ilkley**
## **Notes to the Statement of Cash Flows for the year ended 5 April 2021**
## **1. RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES**
|**OPERATING ACTIVITIES**||||
|---|---|---|---|
||2021||2020|
||£||£|
|**Net expenditure for the reporting period (as per the**||||
|**Statement of Financial Activities)**|(20,014)||(21,091)|
|**Adjustments for:**||||
|Depreciation charges||1,756|3,733|
|Decrease/(increase) in stocks||1,256|(169)|
|Decrease/(increase) in debtors||26,704|(21,624)|
|Decrease in creditors||(1,743)|(9,531)|
|**Net cash provided by/ (used in) operations**|7,959||(48,682)|
## 2. **ANALYSIS OF CHANGES IN NET FUNDS**
||At 6.4.20
Cash fow|At 6.4.20
Cash fow|At 5.4.21|
|---|---|---|---|
||£|£|£|
|**Net cash**||||
|Cash at bank and in hand|205,232|7,959|213,191|
||205,232|7,959|213,191|
|**Debt**||||
|Debts falling due within 1 year|(1,500)|1,500|-|
||(1,500)|1,500|-|
|**Total**|203,732|9,459|213,191|
The notes form part of these financial statements
Page 10
**Christchurch Ilkley**
## **Notes to the Financial Statements for the year ended 5 April 2021**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Organ & Audio - 20% on cost Fixtures and fittings - 10% on cost Sundry Equipment - 20% on cost Computer equipment - 50% on cost
## **Stocks**
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow-moving items.
## **Taxation**
Christchurch, Ilkley is an Exempt Charity within the meaning of the Charities Act 2011 and as such is a Charity within the meaning of the Taxes Act. Accordingly, Christchurch, Ilkley is potentially exempt from taxation in respect of income or capital gains received within categories covered by the Taxes Act
The Cafe is registered for Value Added Tax. There is no recovery of Value Added Tax in respect of all other general and designated fund activities of Christchurch, Ilkley of either a revenue or capital nature, apart from VAT recovered on eligible expenditure under the Listed Places of Worship Grant Scheme.
## **General, designated and restricted funds**
General funds represent the funds of the Charity that are not subject to any restrictions regarding their use and are available for application on the general purposes of the Charity.
Certain general funds have been designated by the Trustees for specific purposes (but remain unrestricted) as follows: -
i. Café - The café is an income generating activity area and as such the funds of the Café
continued...
Page 11
are separately administered as designated funds. The majority of any surplus generated is transferred to general funds on an annual basis. The activity of the Café is in furtherance of the charity's objectives as well as an income generator.
ii. Other designated funds - Other funds are designated to a particular activity area of the Church as and when necessary for the operation of such activities. The Trustees approve and oversees such funds.
continued...
Page 11
**Christchurch Ilkley**
## **Notes to the Financial Statements - continued for the year ended 5 April 2021**
## **1. ACCOUNTING POLICIES - continued**
## **General, designated and restricted funds**
The Legacy Fund currently includes a mixture of restricted and unrestricted funds, the former representing approximately 5% of the Fund as a result of the requests of the donor. The Fund is held for specific future projects or other capital expenditure as directed by the Trustees (unrestricted part) or by the donor in conjunction with the oversight of the Trustees. All legacies received are initially paid into this Fund
## **Hire purchase and leasing commitments**
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight-line basis over the period of the lease.
## **Covid-19**
On 11th March 2020, the World Health Organisation officially declared COVID-19 as a pandemic.
The accounts have been prepared on a going concern basis although there are indicators of financial impact in relation to COVID-19. The directors have taken what are considered all the necessary measures to protect the business from this to limit ant adverse impact.
The directors anticipate the company continuing to trade for the foreseeable future and are monitoring the situation.
Government grants are recognised as other income once there is reasonable assurance that all conditions relating to the grant have been attained and that the grant will be received.
## **2. DONATIONS AND LEGACIES**
|2021
Unrestricted
funds
£
Gifts
1
Donations and fundraising
149,144
Gift aid
28,857
Legacies
4,000
Grants
52,654
234,656
Grants received, included in the above, are as follows:
2021
£
Other grants
52,654|2020
Total
funds
£
-
132,882
27,110
-
-
159,992
2020
£
-|
|---|---|
|||
|||
Included in grants receivable for the year is £52,654 related to the HMRC Coronavirus Job Retention Scheme
continued...
Page 12
## **Christchurch Ilkley**
## **Notes to the Financial Statements - continued for the year ended 5 April 2021**
## **3. INVESTMENT INCOME**
|Interest
**4.**
**INCOME FROM CHARITABLE ACTIVITIES**
Activity
Catering
Catering
Room & equipment hire Room and Equipment hire
Family & youth
Family and youth
**5.**
**RAISING FUNDS**
**Other trading activities**
Purchases
**6.**
**CHARITABLE ACTIVITIES COSTS**
Catering
Room and Equipment hire
General Fund
Sundry Expenses
Property & Equipment
Staf costs
Governance
donations|2021
Unrestricted
funds
£
672
2021
£
6,636
8,933
10,000
25,569
2021
Unrestricted
funds
£
-
Support
Direct
costs (see
Costs
note 7)
£
£
43,957
6,463
25,029
-
-
14,527
37
16
-
38,343
-
35,400
-
19,951
-
6,335
69,023
121,035|2020
Total
funds
£
1,169
2020
£
131,946
30,043
5,000
166,989
2020
Total
funds
£
444
Totals
£
50,420
25,029
14,527
53
38,343
35,400
19,951
6,335
190,058|
|---|---|---|
continued...
Page 13
## **Christchurch Ilkley**
## **Notes to the Financial Statements - continued for the year ended 5 April 2021**
## **7. SUPPORT COSTS**
|Other resources expended
Catering
General Fund
Sundry Expenses
Property & Equipment
Staf costs
Governance
donations|Governance
Support
costs
£
£
105,475
98
6,463
-
14,527
-
-
16
38,343
-
35,400
-
-
19,951
5,945
390
206,153
20,455|Totals
£
105,573
6,463
14,527
16
38,343
35,400
19,951
6,335
226,608|
|---|---|---|
Support costs, included in the above, are as follows:
## **Support**
|**Support**||||||
|---|---|---|---|---|---|
||Other|||||
||resources|||General|Property|
||expended||Catering|Fund|&|
|Equipment||||||
||£||£|£|£|
|Wages||-|-|11,932|-|
|Social security||-|-|-|-|
|Other operating leases||-|-|-|557|
|Rates and water||-|-|-|2,054|
|Light and heat||-|-|-|10,447|
|Telephone|1,150||-|-|-|
|Postage and stationery|4,638||-|-|-|
|Property maintenance||-|-|2,595|18,761|
|Cleaning||-|-|-|2,541|
|Equipment Maint & Purch||-|1,487|-|2,227|
|Donations||-|-|-|-|
|Circuit Assessment|99,687||-|-|-|
|Cost of Goods Sold||-|4,976|-|-|
|Depreciation of tangible fxed||-|-|-|1,756|
|assets||||||
||105,475||6,463|14,527|38,343|
|||||2021|2020|
||Staf|||Total|Total|
||costs||donations|activities|activities|
||£||£|£|£|
|Wages|34,171||-|46,103|30,603|
|Social security|1,229||-|1,229|3,085|
|Other operating leases||-|-|557|557|
|Rates and water||-|-|2,054|2,979|
|Light and heat||-|-|10,447|24,284|
|Telephone||-|-|1,150|1,314|
|Postage and stationery||-|-|4,638|6,303|
|Property maintenance||-|-|21,356|14,854|
|Cleaning||-|-|2,541|4,095|
|Equipment Maint & Purch||-|-|3,714|5,228|
|Donations||-|5,945|5,945|5,795|
continued...
Page 14
Carried forward
35,400
5,945
99,734
99,097
continued...
Page 14
**Christchurch Ilkley**
## **Notes to the Financial Statements - continued for the year ended 5 April 2021**
## **7. SUPPORT COSTS - continued**
## **Support - continued**
|Brought forward
Circuit Assessment
Cost of Goods Sold
Depreciation of tangible fxed
assets
**Governance costs**
Insurance
Accountancy and legal fees
Bank Charges
Miscellaneous expenses
Insurance
Accountancy and legal fees
Bank Charges
Miscellaneous expenses|2021
2020
Staf
Total
Total
costs
donations
activities
activities
£
£
£
£
35,400
5,945
99,734
99,097
-
-
99,687
98,155
-
-
4,976
43,945
-
-
1,756
3,733
35,400
5,945
206,153
244,930
Other
resources
Sundry
expended
Expenses
Governance
£
£
£
-
-
9,407
-
-
10,544
98
-
-
-
16
-
98
16
19,951
2021
2020
Total
Total
donations
activities
activities
£
£
£
-
9,407
9,080
-
10,544
9,720
-
98
178
390
406
2,976
390
20,455
21,954|
|---|---|
## **8. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 5 April 2021 nor for the year ended 5 April 2020.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 5 April 2021 nor for the year ended 5 April 2020.
continued...
Page 15
**Christchurch Ilkley**
## **Notes to the Financial Statements - continued for the year ended 5 April 2021**
## **9. STAFF COSTS**
|Wages and salaries
Social security costs|2021
£
115,089
1,229
116,318|2020
£
128,167
3,085
131,252|
|---|---|---|
The average monthly number of employees during the year was as follows:
|Youth Worker
Ofice
Caretaker and cleaner
Catering (including Saturday staf)|2021
1
1
2
3
7|2020
1
1
2
3|
|---|---|---|
|||7|
No employees received emoluments in excess of £60,000.
## **10. TANGIBLE FIXED ASSETS**
|||Fixtures||||
|---|---|---|---|---|---|
||Organ &|and|Sundry|Computer||
||Audio|fttings|Equipment|||
|||equipment|Totals|||
||£|£|£|£|£|
|**COST**||||||
|At 6 April 2020 and||||||
|5 April 2021|49,684|61,080|28,372|7,812|146,948|
|**DEPRECIATION**||||||
|At 6 April 2020|48,826|59,624|27,418|6,105|141,973|
|Charge for year|198|243|875|443|1,759|
|At 5 April 2021|49,024|59,867|28,293|6,548|143,732|
|**NET BOOK VALUE**||||||
|At 5 April 2021|660|1,213|79|1,264|3,216|
|At 5 April 2020|858|1,456|954|1,707|4,975|
Consecrated and beneficed property of any kind is excluded from the accounts by s.10 (2) (a) and (C) of the Charities Act 2011.
All assets (excluding consecrated and beneficed property) acquired since 6 April 2000 have been capitalised at cost and depreciated in the accounts over their anticipated useful economic life on a straight-line basis.
For assets acquired prior to 6 April 2000 there is insufficient cost information available and therefore such assets are not valued in the accounts. The Trustees are of the opinion that these assets are not material to the financial statements.
All expenditure incurred in the year, on assets under £500, is written off to resources expended
continued...
Page 16
Page 16
continued...
**Christchurch Ilkley**
## **Notes to the Financial Statements - continued for the year ended 5 April 2021**
|**11.**|**STOCKS**||||||
|---|---|---|---|---|---|---|
||||2021||2020||
||||£||£||
||Stocks||1,539||2,795||
|**12.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN**|**ONE YEAR**|||||
||||2021||2020||
||||£||£||
||Other debtors||875|||-|
||Prepayments and accrued income||63,647||92,723||
||||64,522||92,723||
|**13.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||||
||||2021||2020||
||||£||£||
||Other loans (see note 14)|||-|1,500||
||Trade creditors||975||(2)||
||Social security and other taxes||2,066||2,654||
||Accruals and deferred income||18,605||13,960||
||Accrued expenses||5,176||11,953||
||||26,822||30,065||
|**14.**|**LOANS**||||||
||An analysis of the maturity of loans is given below:||||||
||||2021||2020||
||||£||£||
||Amounts falling due within one year on demand:||||||
||Other loans|||-|1,500||
|**15.**|**MOVEMENT IN FUNDS**||||||
|||Net|Transfers||||
|||movement|between||At||
||At 6.4.20|in funds|funds||5.4.21||
||£|£|£||£||
||**Unrestricted funds**||||||
|General fund|||||||
|139,396|||||||
|(9,990)|||||||
|(7,135)|||||||
|122,271|||||||
|Cafe|||||||
|-|||||||
|(13,012)|||||||
|13,011|||||||
|(1)|||||||
|Legacy Fund|||||||
|136,264|||||||
continued...
Page 17
2,587 (5,988) 132,863 Benevolent Fund - 266 112 378 Donations - 135 - 135
- 275,660 (20,014) 255,646
## **TOTAL FUNDS**
275,660 (20,014) - 255,646
continued...
Page 17
**Christchurch Ilkley**
## **Notes to the Financial Statements - continued for the year ended 5 April 2021**
## **15. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund||||
|229,935||||
|(239,925)||||
|(9,990)||||
|Cafe||||
|38,334||||
|(51,346)||||
|(13,012)||||
|Legacy Fund||||
|4,576||||
|(1,989)||||
|2,587||||
|Benevolent Fund||||
|656||||
|(390)||||
|266||||
|Donations||||
|2,116||||
|(1,981)||||
|135||||
275,617 (295,631) (20,014)
## **TOTAL FUNDS**
275,617 (295,631) (20,014)
continued...
Page 18
||**Comparatives for movement in funds**|||||
|---|---|---|---|---|---|
||||Net|Transfers||
||||movement|between|At|
||At|6.4.19|in funds|funds|5.4.20|
|||£|£|£|£|
||**Unrestricted funds**|||||
|General fund||||||
|160,487||||||
|(41,153)||||||
|18,396||||||
|137,730||||||
|Cafe||||||
|-||||||
|21,575||||||
|(21,576)||||||
|(1)||||||
|Legacy Fund||||||
|136,264||||||
|(1,513)||||||
|3,180||||||
|137,931||||||
|||296,751|(21,091)|-|275,660|
**TOTAL FUNDS** 296,751 (21,091) - 275,660
continued...
Page 18
Comparative net movement in funds, included in the above are as follows:
|||Incoming|Resources|Movement|Movement|
|---|---|---|---|---|---|
|||resources|expended||in funds|
|||£|£||£|
||**Unrestricted funds**|||||
|General fund||||||
|211,191||||||
|(252,344)||||||
|(41,153)||||||
|Cafe||||||
|131,946||||||
|(110,371)||||||
|21,575||||||
|Legacy Fund||||||
|992||||||
|(2,505)||||||
|(1,513)||||||
|||344,129|(365,220)||(21,091)|
## **TOTAL FUNDS**
344,129 (365,220) (21,091)
continued...
Page 18
Page 18
continued...
**Christchurch Ilkley**
## **Notes to the Financial Statements - continued for the year ended 5 April 2021**
## **15. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined position is as follows:
**----- Start of picture text -----**
|||||
|---|---|---|---|
|Net|Transfers|
|movement|between|At|
|At 6.4.19|in funds|funds|5.4.21|
|£|£|£|£|
|Unrestricted funds|
|General fund|
|160,487|
|(51,143)|
|11,261|
|120,605|
**----- End of picture text -----**
Cafe - 8,563 (8,565) (2) Legacy Fund 136,264 1,074 (2,808) 134,530 Benevolent Fund - 266 112 378 Donations - 135 - 135
**----- Start of picture text -----**
||||
|---|---|---|
|-|
|296,751|(41,105)|255,646|
**----- End of picture text -----**
continued...
Page 19
**TOTAL FUNDS** 296,751 (41,105) - 255,646
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
Incoming Resources Movement resources expended in funds £ £ £
## **Unrestricted funds**
General fund 441,126 (492,269) (51,143)
Cafe 170,280 (161,717) 8,563
Legacy Fund 5,568 (4,494) 1,074
Benevolent Fund 656 (390) 266
Donations 2,116 (1,981) 135
619,746 (660,851) (41,105)
continued...
Page 19
**TOTAL FUNDS** 619,746 (660,851) (41,105)
## **16. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 5 April 2021.
continued...
Page 19
## **Christchurch Ilkley**
## **Notes to the Financial Statements - continued for the year ended 5 April 2021**
## **17. OTHER DESIGNATED FUNDS**
|**INCOMING**
**RESOURCE**
**S**
Voluntary
Income:
Legacies
Donations
Charitable
activities
Family &
youth
Gift Aid
Interest
**RESOURCE**
**S**
**EXPENDED**
Sundry Exps
Property &
Eq
Transfer|Benevolent
Fund
£
545
111
656
390
390|Legacy
Fund
Donatio
n Fund Flower
Fund
£
£
£
4,000
1,911
205
576
4,576
2,116
0
1,989
7,655
9,644
0
0|Mums &
Toddlers/
Music
Lovers
£
0
0|Major
Expend
Fund
£
0
0|Total
£
0
4,000
2,456
0
0
316
576
7,348
390
1,989
7,655
10,034|
|---|---|---|---|---|---|
Page 20
## **Christchurch Ilkley**
|**Detailed Statement of Financial Activities**
**for the year ended 5**
**April**
**2021**
2021
Unrestricted
Total
funds
£
**INCOME AND ENDOWMENTS**
**Donations and legacies**
Gifts
1
Donations and fundraising
149,144
Gift aid
28,857
Legacies
4,000
Grants
52,654
234,656
**Investment income**
Interest
672
**Charitable activities**
Catering
6,636
Room & equipment hire
8,933
Family & youth
10,000
25,569
**Other income**
Sundry income
4,720
5,979
Licence fee
10,000
10,000
14,720|2020
funds
£
-
132,882
27,110
-
-
159,992
1,169
131,946
30,043
5,000
166,989
15,979|
|---|---|
**Total incoming resources** 275,617 344,129
## **EXPENDITURE**
**Other trading activities** Fund raising costs
- 444
## **Charitable activities**
This page does not form part of the statutory financial statements
Page 21
|Wages
Sundries
**Support costs**
**Support**
Wages
Social security
Other operating leases
Rates and water
Carried forward|68,986
37
69,023
46,103
1,229
557
2,054
49,943|97,564
328
97,892
30,603
3,085
557
2,979
37,224|
|---|---|---|
This page does not form part of the statutory financial statements
Page 21
## **Christchurch Ilkley**
## **Detailed Statement of Financial Activities for the year ended 5 April 2021**
|
2021
Unrestricted
Total
funds
£
**Support**
Brought forward
49,943
Light and heat
10,447
Telephone
1,150
Postage and stationery
4,638
Property maintenance
21,356
Cleaning
2,541
Equipment Maint & Purch
3,714
Donations
5,945
Circuit Assessment
99,687
Cost of Goods Sold
4,976
Plant and machinery
-
Fixtures and fttings
830
Motor vehicles
926
Computer equipment
-
206,153|2020
funds
£
37,224
24,284
1,314
6,303
14,854
4,095
5,228
5,795
98,155
43,945
214
1,715
1,093
711
244,930|
|---|---|
## **Governance costs**
Insurance 9,407 9,080 Accountancy and legal fees 10,544 9,720
Bank Charges 98 178 Miscellaneous expenses 406 2,976
20,455 21,954
Total resources expended 295,631 365,220
This page does not form part of the statutory financial statements
Page 22
**Net income/(expenditure)** (20,014) (21,091)
This page does not form part of the statutory financial statements
Page 22