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2020-12-31-accounts

Charity Registration No. 1148672

CHRIST CHURCH, CREEKMOOR

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

CHRIST CHURCH, CREEKMOOR

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees J E Audibert
J R Audibert
K Shelton
S Vaughan
M Bird
M Bossom
P Bowker Resigned 20/09/2020
D Davis Resigned 20/09/2020
L Stuart
S Keen
S Barrett
S Hollis
V Marchant
B Wood
N Patterson Appointed 20/09/2020
A Douglas-Harding
J Childs
S Pouton
A Warr
I Alexander Resigned 31/05/2020
A Alexander Resigned 31/05/2020
J King
S Williams
E Chipchase Appointed 24/09/2020
K Pope Appointed 20/09/2020
J Blake Appointed 20/09/2020
P Blake Resigned 20/09/2020
Charity number 1148672
Independent examiner Hill Osborne
Tower House
Parkstone Road
Poole
Dorset
BH15 2JH

CHRIST CHURCH, CREEKMOOR

CONTENTS

Page
Trustees' report 1 - 13
Independent examiner's report 14
Statement of financial activities 15 - 16
Balance sheet 17
Notes to the financial statements 18 - 33

CHRIST CHURCH, CREEKMOOR

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2020

Trustees’ Annual Report for the period

FOR THE YEAR ENDED 31 DECEMBER 2020

Charity name: CHRIST CHURCH, CREEKMOOR Charity registration number: 1148672

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document		 Para 1.17 The advancement of religion for the public
benefit by: providing regular worship open to
all, to grow disciples to love and to serve,
promoting the whole mission of the church by
providing activities and facilities for the
community, supporting children of all ages,
families, young people, older people and
vulnerable adults.
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.		 Para 1.17 and
1.19		 - Worship and prayer; learning about the
Gospel; and developing discipleship and trust
in Jesus.
- Provision of pastoral care for people living in
the parish.
- Missionary and outreach work.
To facilitate this work it is important that we
maintain the fabric of the Christ Church.
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit		 Para 1.18 When planning our activities for the year, the
incumbent and the PCC have considered the
Commission’s guidance on public benefit and,
in particular, the specific guidance on charities
for the advancement of religion. In particular,
we try to enable everyone to live out their faith
as part of our parish community.
Additional information (optional)
You may choose to include further statements where relevant about:		 Additional information (optional)
You may choose to include further statements where relevant about:		 Additional information (optional)
You may choose to include further statements where relevant about:
SORP reference
Policy on grant making Para 1.38 Not applicable

1

CHRIST CHURCH, CREEKMOOR

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2020

----- Start of picture text -----
Policy on social investment Para 1.38
including program related Not applicable
investment
At Christ Church we believe in every
Contribution made by member ministry therefore as many people
volunteers Para 1.38 as possible are encouraged to support the
ministry of the church in a voluntary
capacity. An opportunity that in normal
times the majority of the congregation take
up.
Other
----- End of picture text -----

Achievements and Performance

----- Start of picture text -----
SORP
reference
----- End of picture text -----

Achievements and Performance Achievements and Performance Achievements and Performance
SORP
reference
Summary of
the main
achievemen
ts of the
charity,
identifying
the
difference
the charity’s
work has
made to the
circumstanc
es of its
beneficiarie
s and any
wider
benefits to
society as a
whole.		 Para 1.20 Christ Church is an Anglican church with an ecumenical
welcome where everyone is welcome regardless of their beliefs.
Please
refer
to
our
Facebook
page
and
website
www.christchurchcreekmoor.org for details of our current
services and activities.
Christ Church has been in transition over the last few years,
undergoing a massive Church extension followed by the
challenges of Covid 19.
Serving our local community is a huge priority at Christ Church.
Mainly due to this our Church building has recently undergone a
major £1.4m extension through the ‘Room to Grow’ project. The
transformed building has doubled the original floor space with
the addition of an upper room, café area, front and south
entrances, chapel, offices and commercial kitchen. These
improvements have resulted in an enhanced worship centre and
new community hub for the people of Creekmoor.
We are very grateful to all those who have financially supported
the ‘Room to Grow’ project. These include Allchurches Trust, the
Beatrice Laing Trust, the Bernard Sunley Foundation, the
Garfield Weston Foundation, The Hobson Charity, The Leonard
Laity Stoate Charitable Trust, the National Churches Trust and a
number of other local and national Trusts and Foundations, the
BCP Council with funds specifically from the Poole Community
Infrastructure Levy (CIL) Neighbourhood Portion Fund, major
donors, the local community and local businesses as well as the
Church family.

2

CHRIST CHURCH, CREEKMOOR

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2020

The building work was completed in February 2020. The Congregation moved back into the Church from temporary accommodation for one Sunday before going into lockdown due to Covid 19. The Grand Opening scheduled for Easter weekend 2020 had to be postponed.

Our mission, however, has stayed the same although its shape has changed.

Worship and prayer

Sunday morning services were immediately moved online, being streamed via Facebook and YouTube and available via our website. Whilst there were some opportunities permitted by Covid to hold services in the building later in the year the streaming of services continued. This streaming will continue long term as it has proved to be particularly beneficial to those people who for whatever reason are unable to attend services in person, enabling access to the service through their smart TVs even if they do not have access to IT.

All are welcome to attend or view online our regular services. There have been a number of people from the wider community who have linked in to our services for the first time via the online platform and have received great benefit from this.

We are keen to offer a range of services on Sunday and during the week and over the course of the year that our church family and community find both beneficial and spiritually fulfilling. In 2020 these were initially held in the nearby Community Centre then in the newly extended church or streamed online.

Sunday Worship

Baptisms are scheduled as required with baptism preparation available in advance for the families.

Our service pattern is constantly reviewed to provide services which fulfil the spiritual needs of the church and community.

At the delayed Annual Parochial Church Meeting (APCM) in September 2020 there were 123 parishioners on the Electoral Roll (age 16 and over), 34 of whom are not resident within the parish.

Unable to be in the church in April 2020, our Easter Sunday service was live streamed from the home of our Minister with 466 engagements shown.

3

CHRIST CHURCH, CREEKMOOR

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2020

The average weekly attendance of different individuals on a Sunday, counted in October 2020 when we held both our morning services in church was an average of 49 adults (16 years and older) plus 13 young people. In addition we had an average of 66 people engaging via our online platforms each week.

Our Christmas services were very different in 2020:-

We were able to hold a ‘socially distanced’ Carol singing evening from our church garden and our outdoor Community Christmas Tree enabled many to remember loved ones they could not meet up with at Christmas.

The Christmas Assembly at our local Primary school, recorded by our Children’s workers was watched by 248 children and teachers.

Our Carol Service had 35 people in the building and 75 online views. Our Christmas Eve 4pm Family Celebration had 29 people in the building and 28 online views. Our Christmas Eve Midnight service had 27 people in the building and 55 online views. Our Christmas Day Celebration had 20 people in the building and 36 online views.

As well as our regular services, we enable our community to celebrate and thank God at the milestones of the journey through life. Through baptism we thank God for the gift of life, in marriage public vows are exchanged with God’s blessing and through funeral services friends and family express their grief and give thanks for the life which is now complete in this world and to commend the person into God's keeping. We have celebrated 1 baptism, 1 marriage and held no funerals in 2020.

Midweek Worship and Prayer

We recognise the importance of people coming together to pray throughout the week as well as a Sunday.

In normal times a Communion service is held each Monday morning. In 2020 people gathered for Prayer on a Tuesday and Thursday morning either in the building or on Zoom as appropriate.

As families and young people often have other claims on their time on a Sunday, we provide additional weekday ‘Fresh Expressions’ for their worship. In normal times Christ Church provides 5 ‘Fresh Expressions’ groups for Families with babies and toddlers, for children and young people of all ages and for older and vulnerable adults.

4

CHRIST CHURCH, CREEKMOOR

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2020

Approximately half of the Church Membership is part of weekly hub groups that have continued to meet on Zoom. These groups enable the spiritual growth of the members equipping them to reach out to the people they meet in their daily lives.

The number of older people living in the Parish is increasing. Normally a weekly Open Door ‘drop in’ session for older people and vulnerable adults is held including a ‘thought for the day’ plus twice termly services. The members now consider this their ‘Church in the week.’ During 2020 regular telephone calls enabled the members to feel ‘in touch’.

Including the mid-week ‘Fresh Expressions’ mentioned above the regular worshipping community of Christ Church numbered 155 at the end of 2020.

The total number of people of all ages with which Christ Church had regular contact with as part of its ministry in 2020 was 480 including 295 children and young people through the weekly groups at Church, the Little Oaks Pre-school and outreach to the local primary school.

The figures above were less than usual due to Covid and to not having access to our building during the previous year.

Deanery Synod

Three members of the PCC sit on the deanery synod. This provides the PCC with an important link between the parish and the wider structures of the church.

Pastoral Care

During the pandemic we have sought to serve and provide support to our community in creative ways.

With the support of our local Tesco and Foodshare we provided a ‘pop up food store’ for the Community, providing regular food parcels to a number of families and individuals. This has continued with 1 to 1 support.

We continued links and support via practical help, telephone calls, paper and social media with members of the Church congregation and members of the community.

Our team of 21 Lay Pastoral Assistants have given active pastoral support via telephone calls to those in the Church family and community and our Minister would normally take Home Communion to any who would like it.

5

CHRIST CHURCH, CREEKMOOR

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2020

Mission and Outreach

In 2020 as many of Christ Church’s weekday activities as possible moved online including our ‘TK Club’ – after Schools club and ‘Abzorb’ Youth group.

Our ‘Creative Expressions’ Craft group with ‘Thought for the week’ continued via a Facebook Group.

The Christ Church Little Oaks Pre-School runs daily in the nearby Youth Centre, with 28 children attending across the week and five employed staff all of whom have been DBS checked. This has been able to continue during Covid providing additional support to families who often need additional support.

The Christ Church Café has not been able to restart in our extended building yet due to Covid. Prior to that the weekly Thursday Café served up to 60 meals per week with approximately half to members of the Community.

We look forward to opening a daily Community Café in the new Community Hub in our extended building once Covid allows.

One of the Children’s and family ‘Fresh Expressions’ mentioned above is a weekly parent and toddler group (PlayZone). In normal times this would attract up to 36 children and adults attending each week. This group includes Christian input and is considered by the attendees as ‘their church in the week’. In normal times The local Doctor’s surgery holds its baby clinic in the church as part of another group Chatterbox each week and can attract up to 100 children and adults each week, followed by a twice monthly ‘Under ones’ group, supporting particularly vulnerable parents.

Due to Covid it has not been possible to open up the building further for the Community. Once this is possible the new Community Hub for everybody in Creekmoor will provide facilities, activities, and support for the local and wider community: - for families with children of all ages, young people, the isolated, vulnerable, elderly and those who are struggling with depression and dementia.

Helping those in need is a demonstration of our faith. We continue to support a mix of local and overseas charities. A monthly Worship Leaflet via email and paper as needed keeps the Church family and visitors informed of upcoming activities. The Church website www.christchurchcreekmoor.org and Facebook page are also useful methods of communication.

In normal times the Church will provide an Alpha Course, Christianity Explored and Poole Deanery LPA training courses.

6

FOR THE YEAR ENDED 31 DECEMBER 2020

CHRIST CHURCH, CREEKMOOR

TRUSTEES' REPORT (CONTINUED)

Christ Church has an ongoing process of ‘Door knocking’ around Creekmoor, offering to pray for people and inviting them to our community activities. All members of the Church are encouraged to reach out to those they meet as part of their daily life.

Through the above activities vital support is provided to people of all ages in the community of Creekmoor and beyond.

The rededication of the extended building was achieved in October 2020. We are now standing on the threshold of being able open up our newly extended building to the Community once Covid permits and providing the additional activities and community facilities they have requested.

Additional information (optional)

You may choose to include further statements where relevant about:

Achievements against Para 1.41 objectives set Performance of fundraising activities against objectives Para 1.41 set Investment performance Para 1.41 against objectives Other

7

CHRIST CHURCH, CREEKMOOR

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2020

Financial Review

Financial Review
Review of the charity’s
financial position at the end
of the period		 Para 1.21 £58,435 was spent to provide for the
Christian Ministry to the parish including a
total of £35,155 for the parish share paid to
the Diocese. This provides for the stipends,
housing and pensions of the clergy. Income
exceeded expenditure in our Unrestricted
Account (General Funds) by £6,203 leaving
a surplus of £6,831 in Unrestricted fund for
the year. These funds are ‘ear marked’ to
cover additional running costs in our newly
extended building.
At the suggestion of Archdeacon Antony
Macrow-Wood, part of the funding used for
the recent building extension was a
£300,000 unsecured loan, repayable over
20 years from the Methodist Chapel Aid
(MCA) This was approved at the Parochial
Church
Council
(PCC)
meetings
of
10/01/2019 and 10/10/2019 and supported
by the Salisbury Diocese Board of Finance.
The PCC is updated at each meeting re the
overall building funding situation including
the loan. Repayments for the loan are
forecast to come from regular giving
specifically
for
the
loan
by
Church
members, fundraising events and income
from hiring out the additional church
spaces.
Archdeacon Antony MacRow-Wood confirms
that our priority is to repay the loan, if
necessary to the detriment of our monthly
contribution to the Salisbury Diocese for the
cost of Mission and Ministry in Creekmoor,
ensuring that the loan repayments can
continue.
Statement explaining the
policy for holding reserves
stating why they are held		 Para 1.22 As at the end of 2020 it was PCC policy to
maintain £20,000 reserves reflecting 2
months’ general running costs, 2 months of
our contribution to the Salisbury Diocese for
the cost of Mission and Ministry in
Creekmoor i.e. average monthly Share
payment of £4,200 plus £5,800 to cover
additional running costs in our newly
extended building. The reserve in Pre-
School’s Restricted Fund remains at £5,000
for contingencies which can arise when
employing staff.

8

CHRIST CHURCH, CREEKMOOR

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2020

Amount of reserves held Para 1.22 £20,000
Reasons for holding zero
reserves		 Para 1.22
Details of fund materially in
deficit		 Para 1.24
Explanation of any
uncertainties about the
charity continuing as a going
concern		 Para 1.23 Not applicable

Additional information (optional)

You may choose to include further statements where relevant about:

Additional information (optional)
You may choose to include further statements where relevant about:		 Additional information (optional)
You may choose to include further statements where relevant about:		 Additional information (optional)
You may choose to include further statements where relevant about:
The charity’s principal
sources of funds (including
any fundraising)		 Para 1.47
Investment policy and
objectives including any
social investment policy
adopted		 Para 1.46
A description of the principal
risks facing the charity		 Para 1.46
Other

Structure, Governance and Management

Description of charity’s
trusts:
Type of governing document
(trust deed, royal charter)		 Para 1.25 As per Church of England website:
‘Whilst Parochial Church Councils (PCCs)
are charities, they are governed by two
pieces of Church of England legislation,
called Measures. The Parochial Church
Councils (Powers) Measure 1956 as
amended.
TheChurch Representation Rules
(contained in Schedule 3 to the Synodical
Government Measure 1969 as amended).‘
How is the charity
constituted?
(e.g unincorporated
association, CIO)		 Para 1.25 Parochial Church Council

9

CHRIST CHURCH, CREEKMOOR

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2020

Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees		 Para 1.25 The method of appointment of PCC
members
is
set
out
in
the
Church
Representation Rules. At Christ Church the
membership of the PCC consists of the
incumbent,
an
Associate
Minister,
2
Churchwardens, the Licenced Lay Minister
and 9 members elected at the Annual
Parochial Church Meeting. All who consider
Christ Church to be their church and attend
services are encouraged to register on the
Electoral Roll and stand for election to the
PCC. The PCC members are responsible
for making decisions on all matters of
general concern and importance to the
parish including deciding on how the funds
of the PCC are to be spent.
The full PCC met 7 times during 2020,
initially in a PCC member’s home and then
online.
Standing Committee
Required by law, this committee has the
power to transact the business of the PCC
between its meetings, subject to any
directions given by the Council.
Administrative information
Christ Church, Creekmoor is part of the
Diocese of Salisbury within the Church of
England. The correspondence address is
Christ
Church,
Northmead
Drive,
Creekmoor, Poole, BH17 7XZ
The PCC is a body corporate (PCC Powers
Measure 1956, Church Representation
Rules 2006) and is charity registered with
the Charity Commission.
Due to Covid the 2020 APCM was delayed
until 20thSeptember. The PCC members
who served during the year until that point
and then until the end of 2020 are listed
below.
Ministers
The Revd Janice Audibert
The Revd Jean Audibert (Associate Minister)
The Revd Wendy Poole (retired)

10

CHRIST CHURCH, CREEKMOOR

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2020

Licensed Lay Ministers Shirley Williams Churchwardens until 2020 APCM Keith Shelton Shelma Vaughan Churchwardens after 2020 APCM Shelma Vaughan Lisa Stuart Anglican Deanery Synod Reps until APCM Shirley Williams Alison Alexander Jane King Anglican Deanery Synod Reps after APCM Shirley Williams Kerry Pope Jane King

Additional information (optional) You may choose to include further statements where relevant about:

Policies and procedures
adopted for the induction and
training of trustees		 Para 1.51
The charity’s organisational
structure and any wider
network with which the
charity works		 Para 1.51
Relationship with any related
parties		 Para 1.51
Other

Reference and Administrative details

Charity name Christ Church Creekmoor
Other name the charity uses
Registered charitynumber 1148672
Charity’s principal address Christ Church
Northmead Drive
Creekmoor
Poole
BH17 7XZ

11

CHRIST CHURCH, CREEKMOOR

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2020

Names of the charity trustees who manage the charity

----- Start of picture text -----
Dates acted if not for whole Name of person (or body) entitled
Trustee name Office (if any)
year to appoint trustee (if any)
Janice Audibert Vicar Parochial Church Council
Jean Audibert Associate Vicar
Keith Shelton Churchwarden Resigned 20/09/2020
Shelma Vaughan Churchwarden
Lisa Stuart Churchwarden Appointed 20/09/2020
Michelle Bird Councillor
Margaret Bossom Councillor
Peta Bowker Councillor Resigned 20/09/2020
Doreen Davis Councillor Resigned 20/09/2020
Lisa Stuart Councillor Resigned 20/09/2020
Sharon Keen Councillor
Simon Barrett Councillor
Sarah Hollis Councillor
Vanessa Marchant Councillor
Bev Wood Councillor
Neil Patterson Councillor Appointed 20/09/2020
Amanda Douglas-Harding Councillor
Julie Childs Councillor
Jane Blake Councillor Appointed 20/09/2020
Annette Warr Councillor
Philip Blake Councillor Resigned 20/09/2020
Edward Chipchase Councillor Appointed 24/09/2020
Keith Shelton Councillor Appointed 20/09/2020
Sue Pouton Treasurer
Ian Alexander Deanery Synod Resigned 31/05/2020
Ali Alexander Deanery Synod Resigned 31/05/2020
Jane King Deanery Synod
Shirley Williams Deanery Synod
Kerry Pope Deanery Synod Appointed 20/09/2020
----- End of picture text -----

– Corporate trustees names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

12

CHRIST CHURCH, CREEKMOOR

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2020

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Janice Elizabeth Audibert Position (eg Secretary, Chair Chair, etc) Date

13

CHRIST CHURCH, CREEKMOOR

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF CHRIST CHURCH, CREEKMOOR

I report to the trustees on my examination of the financial statements of Christ Church, Creekmoor (the charity) for the year ended 31 December 2020.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the ICAEW , which is one of the listed bodies.

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

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 that in any material respect:

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 financial statements to be reached.

R.I. Osborne FCCA ACA

Hill Osborne

Chartered Accountants

Tower House Parkstone Road Poole Dorset BH15 2JH

Dated: .........................

14

CHRIST CHURCH, CREEKMOOR

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2020

Unrestricted Unrestricted
Restricted
Total
Unrestricted
Unrestricted
Restricted
funds
funds
funds
funds
funds
funds
general
designated
general
designated
2020
2020
2020
2020
2019
2019
2019
Notes
£
£
£
£
£
£
£
Income from:
Donations and legacies
3
71,770
5,325
148,811
225,906
77,101
81,184
573,202
Charitable activities
Charitable activities
4
1,110
1,172
70,743
73,025
2,392
1,453
96,577
Investments
5
4
19
581
604
118
-
4,055
Total income
72,884
6,516
220,135
299,535
79,611
82,637
673,834
Expenditure on:
Raising funds
6
35,625
9,098
102,068
146,791
50,612
7,380
115,747
Charitable activities
7
20,825
4,386
671,831
697,042
22,567
50
697,438
Other costs
10
1,985
129
2,854
4,968
1,930
-
1,354
Total resources expended
58,435
13,613
776,753
848,801
75,109
7,430
814,539
Net gains/(losses) on investments
11
-
-
40
40
-
-
93
Net incoming/(outgoing) resources before
transfers
14,449
(7,097)
(556,578)
(549,226)
4,502
75,207
(140,612)		 Total
2019
£
731,487
100,422
4,173
836,082
173,739
720,055
3,284
897,078
93
(60,903)

CHRIST CHURCH, CREEKMOOR

STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2020

Net incoming/(outgoing) resources before
transfers
Gross transfers between funds
Net movement in funds
Fund balances at 1 January 2020
Fund balances at 31 December 2020		 14,449
(8,246)
6,203
628
6,831		 (7,097)
(556,578)
(549,226)
(25,647)
33,893
-
(32,744)
(522,685)
(549,226)
86,551
333,491
420,670
53,807
(189,194)
(128,556)		 4,502
(3,587)
915
(287)
628		 75,207
(140,612)
4,529
(942)
79,736
(141,554)
6,815
475,045
86,551
333,491		 (60,903)
-
(60,903)
481,573
420,670

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

All income and expenditure derive from continuing activities.

CHRIST CHURCH, CREEKMOOR

BALANCE SHEET

AS AT 31 DECEMBER 2020

Notes
Current assets
Debtors
12
Investments
Cash at bank and in hand
Creditors: amounts falling due within
one year
14
Net current assets
Creditors: amounts falling due after
more than one year
13
Net (liabilities)/assets
Income funds
Restricted funds
17
Designated funds
18
Unrestricted funds		 2020
£
1,215
626
175,005
176,846
(24,402)		 £
152,444
(281,000)
(128,556)
(189,194)
53,807
6,831
(128,556)		 2019
£
1,267
586
433,970
435,823
(15,153)		 £
420,670
-
420,670
333,491
86,551
628
420,670

The financial statements were approved by the Trustees on .........................

..............................

J Audibert Trustee

CHRIST CHURCH, CREEKMOOR

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2020

1 Accounting policies

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's [governing document], the Charities Act 2011 and "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)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Donations receivable for the general purposes of the charity are credited to unrestricted funds. Donations for purposes restricted by the wishes of the donor are taken to Restricted funds.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Funds from activities are accounted for in the period the funds were receivable. The majority of the funds are derived from funds raising activities and hire of the church premises and halls.

1.5 Expenditure

Expenditure is accounted for on an accruals basis.

CHRIST CHURCH, CREEKMOOR

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2020

1 Accounting policies

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.8 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

CHRIST CHURCH, CREEKMOOR

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2020

1 Accounting policies

1.9 Fixed assets

Consecrated land and buildings: Moveable church furnishings

Consecrated and beneficed property is excluded from the accounts by section 10 of the Charities Act 2011.

No value is placed on moveable church furnishings held by the Churchwardens on special trust for the P.C.C. and which require a faculty for disposal since the P.C.C. considers this to be inalienable property. All expenditure incurred during the year on consecrated or benefice buildings and moveable church furnishings, whether maintenance or improvement, is written off as expenditure in the Statement of Financial Activities and separately disclosed.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

CHRIST CHURCH, CREEKMOOR

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2020

3 Donations and legacies

Unrestricted Unrestricted
Restricted
funds
funds
funds
general
designated
2020
2020
2020
£
£
£
Donations and gifts
68,894
5,325
148,811
Government grant – furlough scheme
2,876
-
-
71,770
5,325
148,811
Donations and gifts
Gift Aid donations
40,398
1,000
26,166
Tax recovered
11,549
250
15,363
Non Gift Aid donations
11,093
175
18,447
From Congregation
2,448
-
68
Gift day
135
-
28,061
Gift Aid donations
3,054
-
-
Grants
217
3,900
60,706
Other
-
-
-
68,894
5,325
148,811		 Total
Unrestricted
Unrestricted
Restricted
funds
funds
funds
general
designated
2020
2019
2019
2019
£
£
£
£
223,030
77,101
81,184
573,202
2,876
-
-
-
225,906
77,101
81,184
573,202
67,564
44,557
-
18,124
27,162
13,345
-
7,664
29,715
10,512
51,147
245,284
2,516
4,960
37
-
28,196
1,064
-
12,130
3,054
2,642
-
-
64,823
-
30,000
290,000
-
21
-
-
223,030
77,101
81,184
573,202		 Total
2019
£
731,487
-
731,487
62,681
21,009
306,943
4,997
13,194
2,642
320,000
21
731,487

CHRIST CHURCH, CREEKMOOR

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2020

4 Charitable activities

Unrestricted Unrestricted
Restricted
funds
funds
funds
general
designated
2020
2020
2020
£
£
£
Little Oaks pre school
-
-
69,295
Hall income
1,110
-
-
Fundraising
-
-
829
Other Events
-
-
184
Fees
-
1,080
-
Club funds
-
92
-
Other
-
-
435
Charitable activities
1,110
1,172
70,743		 Total
Unrestricted
Unrestricted
Restricted
funds
funds
funds
general
designated
2020
2019
2019
2019
£
£
£
£
69,295
-
-
87,508
1,110
1,060
-
-
829
801
50
5,943
184
451
476
2,706
1,080
-
298
-
92
-
629
-
435
80
-
420
73,025
2,392
1,453
96,577		 Total
2019
£
87,508
1,060
6,794
3,633
298
629
500
100,422

CHRIST CHURCH, CREEKMOOR

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2020

5 Investments

Unrestricted Unrestricted
Restricted
funds
funds
funds
general
designated
2020
2020
2020
£
£
£
CBF Deposit Interest
-
19
581
Bank interest
4
-
-
4
19
581		 Total
Unrestricted
Restricted
funds
funds
general
2020
2019
2019
£
£
£
600
-
4,055
4
118
-
604
118
4,055		 Total
2019
£
4,055
118
4,173

CHRIST CHURCH, CREEKMOOR

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2020

6 Raising funds

Unrestricted Unrestricted
Restricted
funds
funds
funds
general
designated
2020
2020
2020
£
£
£
Expenditure on raising funds
Charitable Giving - Mission Giving
-
4,700
6,535
Charitable Giving - Discretionary fund
-
-
150
Ministry - Salisbury Diocese
35,155
-
-
Ministry - Church of England fees
-
593
-
Ministry - Others
419
-
-
Little Oaks - Salaries
-
-
61,473
Little Oaks - Running costs
-
-
12,823
Grants payable
-
3,617
-
Discipleship
(687)
-
1,960
Children and Youth
176
-
16,835
Evangelism and Outreach
400
188
2,262
Fellowship
162
-
-
35,625
9,098
102,068
For the year ended 31 December 2019
50,612
7,380
115,747		 Unrestricted Unrestricted
Restricted
funds
funds
funds
general
designated
2020
2020
2020
£
£
£
Expenditure on raising funds
Charitable Giving - Mission Giving
-
4,700
6,535
Charitable Giving - Discretionary fund
-
-
150
Ministry - Salisbury Diocese
35,155
-
-
Ministry - Church of England fees
-
593
-
Ministry - Others
419
-
-
Little Oaks - Salaries
-
-
61,473
Little Oaks - Running costs
-
-
12,823
Grants payable
-
3,617
-
Discipleship
(687)
-
1,960
Children and Youth
176
-
16,835
Evangelism and Outreach
400
188
2,262
Fellowship
162
-
-
35,625
9,098
102,068
For the year ended 31 December 2019
50,612
7,380
115,747		 Unrestricted Unrestricted
Restricted
funds
funds
funds
general
designated
2020
2020
2020
£
£
£
Expenditure on raising funds
Charitable Giving - Mission Giving
-
4,700
6,535
Charitable Giving - Discretionary fund
-
-
150
Ministry - Salisbury Diocese
35,155
-
-
Ministry - Church of England fees
-
593
-
Ministry - Others
419
-
-
Little Oaks - Salaries
-
-
61,473
Little Oaks - Running costs
-
-
12,823
Grants payable
-
3,617
-
Discipleship
(687)
-
1,960
Children and Youth
176
-
16,835
Evangelism and Outreach
400
188
2,262
Fellowship
162
-
-
35,625
9,098
102,068
For the year ended 31 December 2019
50,612
7,380
115,747		 Unrestricted Unrestricted
Restricted
funds
funds
funds
general
designated
2020
2020
2020
£
£
£
Expenditure on raising funds
Charitable Giving - Mission Giving
-
4,700
6,535
Charitable Giving - Discretionary fund
-
-
150
Ministry - Salisbury Diocese
35,155
-
-
Ministry - Church of England fees
-
593
-
Ministry - Others
419
-
-
Little Oaks - Salaries
-
-
61,473
Little Oaks - Running costs
-
-
12,823
Grants payable
-
3,617
-
Discipleship
(687)
-
1,960
Children and Youth
176
-
16,835
Evangelism and Outreach
400
188
2,262
Fellowship
162
-
-
35,625
9,098
102,068
For the year ended 31 December 2019
50,612
7,380
115,747		 Total
2020
£
11,235
150
35,155
593
419
61,473
12,823
3,617
1,273
17,011
2,850
162
146,791		 Total
2019
£
5,087
476
47,929
180
154
63,286
22,200
35
7,053
20,434
5,398
1,447
173,739
50,612 7,380 115,747 173,739

CHRIST CHURCH, CREEKMOOR

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2020

7 Charitable activities

Unrestricted Unrestricted

Fabric Repairs & renewals
Fabric - Room to grow
Heat, Light and services
Insurance
General repairs and renewals
Workshop
Admin Salaries
Office and computer
Loan interest payable
For the year ended 31 December 2019
Unrestricted funds - general
Unrestricted funds - designated
Restricted funds		 funds
funds
Restricted
general
designated
funds
2020
2020
2020
£
£
£
1,133
240
3,050
-
4,101
642,842
1,514
-
-
1,092
-
268
1,309
-
2,813
863
30
10
8,570
-
14,642
6,344
15
1,193
-
-
7,013
20,825
4,386
671,831
22,567
50
697,438
720,055		 Total
2020
£
4,423
646,943
1,514
1,360
4,122
903
23,212
7,552
7,013
697,042		 Total
2019
£
26,865
646,910
2,521
2,642
3,352
2,006
20,511
15,248
-
720,055

CHRIST CHURCH, CREEKMOOR

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2020

8 Trustees

Three of the trustees were paid salaries totalling £24,246 during the year.

The employers social security costs in respect of salaries paid to trustees totalled £965.

The charity made £285 of contributions to the pension plan on behalf of the trustees.

Expenses paid to Trustees in the year totalled £3,025. These expenses were in respect of 5 Trustees and consisted of travel expenses (£628), phone expenses (£871), conference expenses (£796), hospitality (£280) and supervision (£450).

9 Employees

The average monthly number of employees during the year was:

Christ Church - 5
Little Oaks pre school - 6
Employment costs
Wages and salaries
Other pension costs		 2020
£
83,307
1,378
84,685		 2019
£
82,462
1,335
83,797

10 Other costs

Unrestricted Unrestricted
Restricted
funds
funds
funds
2020
2020
2020
general
designated
Independent Examination
1,560
-
-
Professional and other
425
129
2,854
1,985
129
2,854
For the year ended 31 December
2019
1,930
-
1,354		 Total
2020
£
1,560
3,408
4,968		 Total
2019
£
1,500
1,784
3,284
3,284

CHRIST CHURCH, CREEKMOOR

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2020

11 Net gains/(losses) on investments

Restricted Restricted Restricted
funds funds
2020 2019
£ £
Revaluation of investments 40 93
12 Debtors
2020 2019
Amounts falling due within one year: £ £
Other debtors 1,215 1,267
13 Loans and overdrafts
2020 2019
£ £
Bank loans 296,000 -
Payable within one year 15,000 -
Payable after one year 281,000 -
Amounts included above which fall due after five years:
Payable by instalments 221,000 -

The bank loan is repayable over a 20 year term by 6-monthly instalments. The interest rate on the loan is 2.9%

CHRIST CHURCH, CREEKMOOR

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2020

14 Creditors: amounts falling due within one year

14
Creditors: amounts falling due within one year
Notes
Bank loans
14
Other taxation and social security
Accruals and deferred income
15
Creditors: amounts falling due after more than one year
Notes
Bank loans
13		 2020
£
15,000
234
9,168
24,402
2020
£
281,000		 2019
£
-
210
14,943
15,153
2019
£
-

16 Retirement benefit schemes

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

CHRIST CHURCH, CREEKMOOR

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2020

17 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Movement in funds Movement in funds Movement in funds Movement in funds
Balance at Incoming Resources **Transfers ** Revaluations, Balance at Incoming Resources **Transfers ** Revaluations, Balance at
1 January resources expended gains and 1 January resources expended gains and 31 December
2019 losses 2020 losses 2020
£ £ £ £ £ £ £ £ £ £ £
ADMIN - Minister
Asst. Salary &
Expenses (904) 707 (3,412) 3,620 - 11 604 (1,339) 1,740 - 1,016
CHIWRK -
Childrens worker
salary 889 5,312 (4,267) - - 1,934 4,738 (4,352) - - 2,320
CHYTHPA -
Childrens/Touth
pastoral assist. 16,931 9,250 (20,614) - - 5,567 16,740 (18,635) 501 - 4,173
DIS -
Discretionary 1,030 188 (1,201) - - 17 1,551 (624) - - 944
LORES - Little
Oaks reserves 5,000 - - - - 5,000 - - - - 5,000
OVERSEAS -
Overseas
missions 2,469 6,224 (3,634) - - 5,059 8,375 (8,275) - - 5,159
OWS - Outreach
worker salaries 214 71 (262) - - 23 75 - - - 98
RESERVES -
Original building
fund/CC rese 415,207 554,003 (685,400) (942) - 282,868 87,195 (647,836) 19,893 - (257,880)
SPECIAL - Fund
for special
purposes 8,958 2,819 (4,102) (3,620) - 4,055 7,300 (1,306) (2,241) - 7,808

CHRIST CHURCH, CREEKMOOR

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2020

17 Restricted funds

Little Oaks
reserves
Unrealised gains
/ (losses)
movement
OPSMGR -
Operations
Manager
BUILDING -
Building loan
repayment		 25,105
146
-
-
475,045		 87,508
(85,486)
-
-
7,750
(6,159)
-
-
673,832
(814,537)		 -
-
-
-
(942)		 -
93
-
-
93		 27,127
239
1,591
-
333,491		 69,295
(74,296)
-
-
12,338
(13,078)
11,924
(7,012)
220,135
(776,753)		 -
-
14,000
-
33,893		 -
22,126
40
279
-
14,851
-
4,912
40
(189,194)

CHRIST CHURCH, CREEKMOOR

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2020

18 Designated funds

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:

Movement in funds Movement in funds Movement in funds Movement in funds
Balance at Incoming Resources Transfers Balance at Incoming Resources Transfers Balance at
1 January resources expended 1 January resources expended 31 December
2019 2020 2020
£ £ £ £ £ £ £ £ £
ALPHA - Alpha courses 112 50 - - 162 - - - 162
CC - Cafe connect 755 30,499 (380) - 30,874 5,243 (8,117) 37 28,037
DCIPLE - Dciple Men's Group 102 59 (42) - 119 - - - 119
FEES - Occasional fees - 298 (180) (118) - 1,081 (608) (473) -
FLOURISH - Womens ministry 8 - - - 8 - - - 8
LPA - Deanery PLA 237 665 (604) - 298 - - - 298
OPENDOOR - Open door group 492 740 (1,072) (36) 124 92 (188) - 28
PARGIV - Mission giving CCC cont. 5,043 36 (5,087) 4,647 4,639 - (4,700) 4,789 4,728
PZ - Play zone 66 - (65) - 1 - - - 1
OUTREACH - Outreach - 290 - 36 326 100 - - 426
RESGEN - General reserves 50,000 50,000 (30,000) 20,000
6,815 82,637 7,430 4,529 86,551 6,516 13,613 (25,647) 53,807

CHRIST CHURCH, CREEKMOOR

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2020

19 Analysis of net assets between funds

Analysis of net assets between funds
Unrestricted
funds
Designated
funds
Restricted
funds
Total
Unrestricted
funds
Designated
funds
Restricted
funds
2020
2020
2020
2020
2019
2019
2019
£
£
£
£
£
£
£
Fund balances at 31 December 2020 are
represented by:
Investments
628
-
-
628
586
-
-
Current assets/(liabilities)
6,203
53,807
91,806
151,816
42
86,551
333,491
Long term liabilities
-
-
(281,000)
(281,000)
-
-
-
6,831
53,807
(189,194)
(128,556)
628
86,551
333,491		 Total
2019
£
586
420,084
-
420,670

CHRIST CHURCH, CREEKMOOR

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2020

21 Related party transactions

Transactions with related parties

The details of related party transactions that have taken place during the year are set out in note 8 and note 9.