(AChan"table Corrq>•nyL4mitrA by (knDDW) 315tDECENIBER2021 "ABDFM9MN* 2710912022 ¢Ok4PANIES HOUSE Illl 020 8947 1859 11 officefver>thy.¢ry.uk 11 8¥wday.L¥Q.¢A 11 CW M)". 11YJ359 11 CryThpaThyNo: 08158557 TNsttes Rcport Ind¢￿nd￿L Audito¢$ Rtyort Stalen￿￿Of FiDan¢iDI Activities 15 Balance Sbe¢t 16 sbnow StateDJeryt 17 Not¢s to the Fit￿￿la1 StsterooL Page 3 EVERYDAY CHURCH TRUSTEES ANNUAL REPORT AM) STATEMENT OF RESPONStBtLrrIES 31ST DECEMBER 2021 The Tntstees, who are also directors under company law. subn]it their annual report and the audited 2c¢ounts foT the year ended 31 December 2021. The fmancial statements have been prepared in accordallce witb the a¢¢ounting policies set out in tbe notes to the fmancial statements. They comply with tbe ch￿lty's governing documeol Companies Act 2006 and have been prepared in ac￿rdanCe with Charities Statement of Recommended Practice applicable to charities preparing th¢ir accounts in accordance with the Financial Reporting Standard applicable ID the UK and Republic of Ireland (FRS 102) (effective l JaDuary 2015). Iyame and address The cbaTity is called Everyday Chur¢b (Charity Commission Re￿Stration Number 1150359). The address and principal office of the charity is 30 Queens Roa¢ LA)ndon, SW19 8LIL Everyday Church is a chaTitable compaDy limited by guarantee (Company Registration Number 08158557). The websifr is www.eve .or Objects The objects of the Charity as stated in the Articles of Association are: (l) to advance the Cbristian faith ill GreateT London and in such other parts of the United Kingdom or the World &$ the directors of the charity may from time to time think fit for the benefit of the public. (2) The prevention or relief of poverty OT hardship in Greater tA)ndon and in such other parts of the United Kingdom or the World as tbe trustees of the charity may from time to time think fit by providing grants. items and services to individuals in need and/or Charities or other orgawsations working to prevent or Teli¢ve povaty. Government and Leadership The ¢hur¢h is led by a team of eldeTS, and a separate body of tnLStees. Tn￿teeS serving are: Mr Phil Moore (resigned I September 2021) Mr Lucas Paltner Mrs Helen Det￿15-Sn]ith Mrs Echo Chong Mr Ben Gilson Company Secretary.. Mr Peter Wood Pag¢ 4 The elders and tswtees work closely together, and overall responsibility for the day to day operations was delegated to Mr Phil Moore (Lead Pastor) who attended tn￿tee meetings. The Spiritual oversighL government and leadersbip of tbe ¢burch ten]ains witb the eldeTS, who oversee all areas of miDiSty within the cburch. Upon the resignation of Mr Phil Moore in August 2021 the Trustees asked Mr Simon Elliott (Executive Pastor) to lead the church on an interim basis. Mr Elliott already attended TTh￿tee meetings in his role as Executive Pastor. Eldership decisions are made by coL%ensus. The I￿1 P&stor is responsible for setting the overall vision and strategy for the year. He does thi5 in ¢onsuJtation with the wider Eldersbip team and the TTh￿teeS. Within these parameters. the various staff and volunteermiDiSty leaders are cn¢ouraged to develop tbeiT own goals and strategy for the year. All staff and volunteer leaders are encouraged to build. and worK withtti a teatD. The Contribution of stsff and volunteers is vital to the success of the clwity in fulfillin8 its objeth"ves. The trustees are r¢sponsible for the proper management and admiIll5tration of the assets and income of tbe charity in furthering its clwitable objectives. Tn￿tee matters arc decided by majority decision. The Constitution pernlits th¢ payment of the [￿1 Pastor as an employee of the charity. In consultation with all key budget holders and other stakeholders, the fitmnce team working within a fitwice woiking group chaired by a trustee prOth￿C a draft budget for the year to implement the Clkatity's strategy. This budget is then presented for discussion by the Eldership team and Trustees. The Trustees ultimately approve the budget. Progress during the year is monitored by way of quarterly management accounts presented to the trustees. Trustees are required to m¢et at Iwt twice a year, and all decisions are rninuted. Arrangements for setting retnuneration are agreed by the Tr￿Ste¢S * the Budget meeting. Current perfomiancelgrovrth and external economi¢ factors are all tsken into account. Extern21 lThstees set the remuneration for Phil Moore. Governing Documents The charity was incoryorated on 26 July 2012. The governing documents of the charity are the MemoTandum and Articles of Association. The governing documents were amended by a certificate of incorpofdtion on change of name dated 4 December 2012. The cllarity was registeted witTrJ the Charity Commission on 7 January 2013. Trustees, Appointment and Training The charity tsijstees ate also directors of the charitable company for the purposes of Company Law. TTUStees are appointed in accordance with the Memorandum and Articles of Association. Trustees receive appropriate induction training, copies of governing documents. and relevatst eKternal infOrn￿tiOn on managing a voluntary orgwlsation includiug Charity Con]mission publications. New Trustees are appointed at the discretion of the current Trustees and Elders. Potential Trustees are asked to voluntarily sit ID oll Trustee meetings for a period of tlme prior to their formal appointment. Page 5 Church Buildings The tbree church buildings are at 30 Queens Road, Wimbledon. tA)ndon SW19 8LR (principal office)" 225 Witnbledon Park Roa¢ Southfields. London SWI8 5RH" and 46 Union Street. Kingston. KTI IRTr. Iwbile the ￿ndOn Baptist Propety Board (LBPB) acts as Custodian Trnstee for Southfields and Kingsto￿ a separate trust involving Everyday Church and the LBPB holds the Wimbledon property. Everyday Church maintains. repairs and improves all three buildings. aud has free use of these premises for worship, millisty. outreach and the life of the church. The church also owns a house at 5 Cloomore StreeL London SWI 8 SEU wbicb is being used as a Manse to enable the p&8tor of Everyday Church Southfields to liv¢ iti tbe community served by tbe Churcb. The London Baptist Property Board (LBPB) acts as Custodian tnLStee for this propety. Main Activiti&s and Achievements 2021 was a year of transition for Everyday Cburch. All chuTches were impacted by the challenges of re-opening as COVLD restrictions were lifte￿ but Everyday Church also had to adjust to the resignation of the t£ad Pastor. As ID 2020 the fitst half of 2021 saw vastly reduced in person public meetings. From June 2021 we slowly started to regather in person. with most venues opening for in persou Sunday worship froni Septetnber 2021. Sunday Services . By the end of 2021 we were holding weekly in persoll church services in Southfields (10..30am), Sutton (10..30 am) aud Wimbledon (10.30 and 7..00pm). Monthly services were being held ill Croydon (I I..00). The Southfiel&8 Venue also provided a zoom link to theii services for those who could Dot attend in person due to specific COVID vulnerabilities. In October 2021 we suspended our weekly services in Everyday Kingston. The Kingston Venue had been impaeted by pre-COVtD changes to leadersbLP and att¢ndanc¢ in the veDue was severely impacted by COVID itself. After discussion between Freddie, Siroon, the eldership tearn and the Trustee5. it was agreed that the Venue should enteT a time of review and that the post of Venue LEader should be made redundant. This decision was niade after due process had been followed and within the context of excellent relationships across the team. Freddie left the Everyday Church stsff on the 31. December 2021. An Everyday Church life group continues to meet in Kingston and a Mid-week worship service is held in the Kingston building each half term. By the end of 2021 between 650 and 700 people were attending a Sunday service on a regular basis. Online Services: Ow online servi￿. which served ￿ so well during lockdown, continue to serve the local, national and international church. Ill 2021 we celebrated our millionth visitor to our online services. These services are available on the ho￿ every hour and from a Monday morning are also available on demand. Am international online life group meets each week by zoom as well as a rolling Facebook life group t￿oughoUt the week Life Groups: The pandemic revealed the vital role of Life Groups for Everyday Church. Life Groups are the building blocks for pastoral care, discipleship and n]ission. During lockdown Page 6 our life groups moved onto the zoom platfonn. During 2021 most of these life ￿0uPS became hybrid groups, alternating between in person and zoom meeting5. Our Life Groups are supported through the provision of a Life Group guide and weeklywritten andvideo devotional nlaterial. Online Alpha Course: duTillg 2021 we Tan 3 Alpha cours&s all on zoom. Baptisms: We baptised 18 people. duritig 2021 Pastoral Care: Lockdown put extreme pressure on iodividuals and families. Centralised pastoral care was difficult within restrictions in plac¢ and ben¢e, slowly became easier during 2021. As mentiolle￿ our life groups and life group leaders are essential for our pastoral care structures. In the autunm of 2021 leadeTsILiP teams began to assess and ¢valuat¢ bow we improve our pastoral care moving fotward in the light of lessons learned during the pandemic. Church Family FuDd: We continue to operate tbe Churcb Family Fund created in 2020. This makes available grants of up to £500 for church membets OF those closely Connected with the church to r¢ceive practical aDd financial supporL Children and Teenagers.. Witbin the church it was the next generation that were most impacted by COVID and tbe lock down that e[￿&L Althougb Everyday Church continued to activities online. these were poorly attended. Our work also impacted by the resignation of our staff youth leader in June 2021. We slowly restarted gathering young people and children as part of our Sunday services ill Septetllber 2021. A key tsrget in 2022 will be the i¢building of this work. Social Action (UK): Everyday Church continued to serve the poor and marginalised in our community. We collected food for Iwal Food BanL8 througbout the year, ran Cl)ristians Against Povety money courses for those ill debt and participated in Operation Christsn&s Child, filling shoeboxes witb gLfts for children in poverty across the world. We also made gifts to ¢barities that work amongst the poor, including to local Food Ban￿ alld Community Action trnsts. Social Action (Global): Over 100 members ofEveryday Church continued to sponsor children througkn the chaTity Compassion. Connecting ￿ as a churcb with a specific community in Africa. Everyday Church also continued to provide ongoillg support to Empart and to Love and CoTDpassion in Action (LCA). which engage in so¢ia] a¢tion and chuTch planting in Indi as well &s to Manna Mission of Europe Ltd, wknch provides food foT several thousand very poor ¢lM'ldren in North Korea. Leadership Transition As rnentione(t in August of 2021, Mr Pbil Moore resiglled as Lead Elder. A change in leadership always offers opportunity to reflect and review how an organisation operates. In his interim role Simon Elliott I￿$ woiked closely with the Trnstees and the wider leadership team to lead through the challenges of re-launching the church after the limitation of Covid. Tbe leadership team actively sougbt advice from outside both'es in this elldeavour. The team has worked hard on continuing to build an inclusive culture and team leadeTsbip. These were some of the highlights of a challen￿g 2021 for Everyday Cburch, as we continued to meet our charitable aims despite the limitations brought upon us by the Covid-19 pandemic. Page 7 Looking forward Although 2021 was a challeDgillg year for Everyday Church there is still a high level of faith for what lies ahead. As we Teview all practices in the ligbt of lockdowll it becam¢ apparent that we have relied too beavily on the Sunday gatheTing and platforni leadersbip. Moving forward there is an intention to keep ¢onllnunicatiDg that our Sunday gatherings are key. but to also tea¢b into and njodel the importance of everyday faith and mid-week activities. We are also developing more flexible models for our Sunday gatherings. Our teaching focus in 2022 will b¢ around the incarnational nature of faith and the impact a pe￿on'S faith b&s on every area and arena of life. 2022 will be a transition year in Lnany ways as we review p￿t practices in the light of a post- Covid WOTld. PrioTÉties in 2022 will be building team. establishing Simon Elliott as pern]anent Lead Elder" appointin8 a sp¢¢Afic VeDU¢ tEader for the Win)bIedon Venue (a post that has bistorically fallen under the Lead Elders. remit). starting to rebuild youth and children's work across all venues" building strong leade￿bIp tean￿ in each venue tbat reflect the diversity of those venues. investing ill our volunteer leaders" raising the level of prayer across the eburch. Public Benefit The trustees have had regard to the ChaTity Commission's guidance oll public benefit. Contribution of volunteers TAme spent by volunteers who assist in helping the church deliver its mission has not been included io the accounts. COVLD-19 Disclosure act on Finances.. The COVtD global pandemic continued to have a substantial impact on both the activities and the finances of the church. COVID had a number of key financial implications: l) RestrictiODS on gathering meant a marked reduction in income from the binng of our church premises. There was increased by £17k to £166k (2020: £149) however this wa5 Still significantly lower than £218k generated in 2019. 2) General unrestricted offerings excluding gift aid continued to drop by 60/0 to £756k. (2020: £804K). Our nurnbers have dmpped as people have moved away from LL)ndon and we were not able to restart physical offerings even when we started gathering in person. We will discover in 2022 whetber these factors are reversed as lockdown is fully lifted. 3) Our COVLD exp¢rience in 2020 taught us to be cautious in 2021. Decisions on staffing and the lack of physical meetings preth.cted in 2021 meant a reduced expenththre budget of £1.077k in 2021 with a predicted deficit of £53k which would be coveted by reserves. Excellent stewardship by the team coupled with a reduction in some staff costs rneant that the actual deficit w&s £38k befoIe transfets. 4) Moving forward, whilst ther¢ are still many unknowns. we will continue to budget with caution. The trustees believe the free reserves held are sufficient to cover any deficlt arising in 2021 and as a result the charity is a going concenj for the foreseeable futtwe wbich is defined as one year from signing the accounts. Pag¢ 8 m￿U[c5 tak¢n to com with Re ations Throughout tbe pandemtc we have kept a constant check on the Government guidelines relating to places of worship and have Only allowed meetings or gatheTings that comply with these gllidelines. We have made sure that bespoke plans were created and approved for each different event, and despite the guidelines changing multiple times, we are collfident that robust risk assessments were provided for each event and tbat local leaders had evetybing they needed to run covid-safe meetings & services. Financial Revie The iacotlle and expenditure of the charity is laid out in the financial statemeots on pages 15 to 25. The charity continues to rely on the generous support of its mernbers. Unrestricted offerings and gifts amounted to £756,490 (2020: £804,399). We Consider this level of offerings to be remarkable evidence of God's grace. and of the 8enerosity of His people iu such unprecedented times. The charity produced an uwestiicted loss of £37.618 (2020: £25,184 loss) on unrestrtcted funds before transfers. The charity had designated fijnds of £163,526 (2020.. £166.520. This was designated for church planting and staff costs. Thiougb 2022 we will be reviewingthis designation in the light of some significant structural work tb2t will be needed in our Kingston and Soutbfields buildings. These th's¢ussioDS will involve a number of bodies. but we would expect decisions to be made in 2022 wkn'¢b would release these funds to be spent appropriately in 2023. The Restricted funds balance is Ma]￿lY attributed to the Church buildings. In 2021, income was mainly Special offerings of £51,172 including gift aid for oUtw￿d giving and £38.798 for New Ground Academy. Tbe balance of Restricted Funds at the end of the year is £4,678,532 (2020= £4,711,137). The church deposited some of its cash resources in deposit accounts with Barclays. Alderniore and Cambridge & Counties Banks. The Trustees CODsider the cburch's list of regular UK and overseas donations on an annual basis. Reserves The trustees aim to keq) an amount at least equivalent to thJee months, worth of unrestricted expenditure in R￿erv￿ for operational needs. This amouuts to £282,902 (2020.. £292,727). The amount of readily realisable Unrestricted Rese￿eS held at 31" December 2021 was £527,223 (2020.. £600.790) and the balance will be used to fund ￿tUre growth. Readily realisable reserves comprise that part of Unrestricted Reserves represented by net cu￿ent assets (&$ shown in note 12 on page 23), excluding debtors due after rnore than one year. Page 9 Principal External Advisers Principal BaptheTS Barclays Bank PIC 8 Alexandra Road Wimbledon. SW19 7JZ www.barcla s.co.uk Solicitors Max Wiley & Co 13a Fish Hill Holt, NorfoIL NR25 6HN h ..1/n￿wile oii¢itors.¢o.ukl Auditors Brewers Chartered A¢¢ountaDts Bourne House. Queen Streel Gomshall, Surrey, GU5 9LY h ://www.b -brewers.coml Links Everyday Churcb is a member of the Evangelical Alliance, and part of the New Ground (Newfrontiers) and Baptist families of churchcs. Risk Register and Policies The trustees are responsible foT tnonitoring and controlling risk and bave assessed the major risks to the charity. A Risk Register has been complete4 andpolicies put in place for the n)ajor risk areas including Safeguardin& Health and Safety, Fire Safety and Dats Protection. Church assets are adequately Ansured througb the Baptist Insurance Company. Connected Charities The Queens Road Manse Tn￿t (QRMT) provides housing for the use of the church and those in ministry in tbe chwch, mainly thiough shared equity. The rental income received by QRMT from on¢ of its properttes w&$ ￿fied to the church to help fi￿d the costs of youth work. The church is responsible foi the maintenance, repair and improvement of this propety and enjoys the benefits of ownership. All pioperty Partly owned by QRMT is in a good state of repair. The Rowlett Trust (Charity Number 235481) exists to relieve poverty amongst needy memb¢rs of the church and others seeking support through the provision of and grants towatds the costs of accommodation. healthcaTe services and other facilities. The tNstees of both tsusts are members of Everyday Church. Page 10 STATEMENT OF TRUSTEES, RESPONSIBILrrIES The trustees (wbo are also directors of Everyday Cburd) for the purposes of company law) are responsible for preparing the Tn]stees' Allnu￿ Report and the firthncial statements ID accordance with applicable law and United Kmgdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the tn￿tee$ to prepare financial statements foT each financial year which give a true and fair view of the state of affairs of the clwitable company and of the incoojing resources and application of resources. including the income and expenditure. of the charitable company for that period. ID preparing these fmancial statements. the trustees are required to: > select suitable accounting policies and thell apply thetn consisteDtIy" > observe the m¢tho(ts and principles iu the Charities SOIiP. make judgments and accounting estimates that are ieasonable and pn￿ellt. > state whether applicable UK Accouoting Standards have been followed. subject to any material departures disclosed and explained in the financial statements" and > prepare the fulancial statements on the going concern basis unless it is inappropriate to presume that the cbaritable company will continue to operate. The trustees ate responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the f￿anCIal position of the charitable cornpany and enable them to ensure that the fiDancial ststements comply with tbe Companies Act 2006. They are aIso Tesponsible for safeguarding the assets of the charitable company and hence for taking reasonable steps foi the preveution and detection of fraud and other itregularities. In so far as the trustees are aware: > there is no relevant audit infonnation of which the cbaritsble compangs auditor is unaware. and > the ttustees have tsken ail steps that tbey ougbt to bave tskell to make thetllselves aware of any relevant audit infoTmation alld to establish that the auditor is aware of that infomiatson. This report has been prepared iti accordance with the special PfOViSiODS of Part 15 of the Companies Act 2006 ielating to small companies. Approved by tILe Trustees on 21 Se ember 2022 and sigDed on their bebalf by.. Helen Dennis-smitb Chair of Trustees LJPalmerlSep23.2022 I5•6GMT+LI Lucas John Palmer Trustee Page Il INDEPENDENT AiTDrroR'S REPORT TO TKE MEMBERS OF EVERYDAY c￿RCH Opinion We have audited the financial statements of Everyday Church (the 'chaTitable ompany,) for the year ended 31 December 2021 which comprkSe the Statement of Fitkaticial Activities, Balance SbeeL Statement of Casbfjows and llotes to the f￿ancial statements, illcluding a summary of significant accounting policies. The f￿anCIal reporting framework that has beeo applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Geneially Accepted Accounting Practice). In our Opinio￿ the financial statements: give a trne and fair view of the state of the charitable company's affairs as at 31 December 2021 and of its incomillg r￿QU[ce$ and application of resources, including its income and expenditrjre. for the year then ended. bave been properly prepated in arLordanc¢ with UDited KiDgdom Gelleially Accepted Accounting Pta¢ti¢e' aDd have been prepared in accoidance with the requirements of the Con￿anieS Act 2006. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's respoTrsibilities for the audit of the fmancial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in tbe UK including the FRC'S Ethi'cal Standar(L and we have fi￿filled our other ethical responsibilities in accordance with these requirements. We believe that tbe audit evidence we have obtsined is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements, we have concluded thai tbe ttwtees. use of the going ¢oncem basis of accounting ill the preparation of the fmancial. statements is appropriate. Based on the work we have perfoTtDe(I we have not identified any material uncertainties relating to events or conditious that, indiviththlly or collectively, tnay cast signLficant doubt on the entitys ability to continue &s a going conceTn for a period of at least twelve montbs from when the financial statements are authorised for issue. Ourresponsibilities and the responsibilities of the 1Th￿tees witb respect to going concern are described in the relevant sections of this report. Pag¢ 12 Other iDfonnation The other information comprises tbe information Includ￿ in the annual report other thaTh the financial statements alld our auditor's report thereon. The trustees are responsible for the other infonnation contained within the aDJJual report. Our opinion on the financial stateErJents do&$ not cover the other infomiatioJ) anil except to the extent otherwise explicitly stated iti out ieport we do not express any fomi of assurance conclusion thereon. Our responsibility ￿ to read the other infornlation and. in doing so. ¢onsider whether the other infollnation is materially illconsistent with the financial statements or our knowledge obtaiDed ill the course of the audit or otherwise appears to materially ftnisstated. If we identify such material inconsistencies or apparent material misstatements, we are required to deterniitie whether this gives rise to a material misststement in the financial statements themselves. If, based on the work we bave perf0rnie￿ we ¢OD¢lude that there is a mat￿181 misststement of this other inforniation, we are required to report that facL We haye nothing to report in this regar(L Opinions on other tn2tters prescribed by the Companits Act 2006 Jn our opinion. based on tlje work undertaken in the Course of the audit: the infomiation given in the trustees, report. which includes the directors, report prepared for company law pU￿OSe$. for the financial year for which the financial statements are prepared is ¢oDsistent with tbe finaucial statemeots. tbe directOTS' report included within the trustees. report b&s been prepared in a¢cordance with applicable legal requirnents. Matters on whieb we are required to report by exception In the ligbt of the knowledge and understanding of the cEwitable company alld its environment obtained in the Course of the audit, we have not identified material misstatements in the trustees. report. We have nothÉng to report in respect of the following n)atters in relation to which the Companies Act 2006 Tequires us to report to you if, in our opinion." adequate accounting r￿ordS have not been kept. or returns adequate for our audit have not been received from branches not visited by ￿$. or the financial statements are not in agteement with the ac¢ounting records and returns" or certain th"sclosures of trustees, remuneration specified by law are not made. or we have not received all the inforniation and explanations we require for our audit; or the trustees, were uot entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies, exemptions in preparing the trustees. report and from the requirement to prepaTe a strate￿C report. Responsibilities of trustees As explained more fully in the tnLStees' responsibilities statement 10 the trustees (who are also the directors of tbe charitable company for the purposes of company law) are responsible for the prepaTation of the financial statements and for being satisfied that Page 13 they give a true and fair view, and for such internal control as the tr￿SteeS detennine 15 necessary to enable tbe preparation of financial statements that are fre¢ from material misstatemellL whether due to fraud or uror. Ill preparing the financial stateluents. the trustees are Tespousible for assessing the charitable company's ability to continue as a going concern. disclosing. as applicable, matters related to going concern and ￿illg the going concern b&sis of accountiug unless the trustees either intend to Eiquidate the charitable company or to cease operations, or have Do realistic alternative but to do so. Auditor's respoD5ibilities for the gudit of the f￿an¢]￿l statements Our objectives are to obtsin reasonable assurance about wbether the financial statements as a whole are free from material misstatement, whether due to fraud or ror, and to issue au auditor's report that ADcludes our opiThioJJ. Reasonable assurance is a higb level of assurance, but is not a guaralltee tbat an audit conducted in a￿ordanCe with ISAS (UK) will always detect a materiat rnisstatement when it exists. Misstatements caa arise from fraud or error and are CODsidered n￿terial if, individually or in the aggregate, they could re&sonably be expected to infiuence tbe economic decisions of users taken on the basis of tbese financial statements. Jxregularities, including fftaU￿ are instances of non-compliallce with laws and r¢8ulations. We design procedures in line witb our respDnsibilLties. outlined above, to detect rnaterial misstatements in r&spect of irregularities. including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below. Based on our discussions with the charity's managementaDd the Twstees, we identified that the following laws and regulations are signjficant to the entity.. Those laws andregulations considered to have a direct effect onthe fmancial ststements include UK financial reporting standards and Clwity Law. Those laws and regulations for which DOtE-compliance may be fi￿d￿￿ental to the operating aspects of the charity and therefore may have a material effect on the fmancial statements include compliance with the charitable objectives. public benefit. safeguarding and health and safety legislation. These rnatters were discussed amongst the engagement team at the plaDning stage and the team remained alert to non-compliance throughout the audit. Auth't procedures undertaken in response to the potelltial risks relating to I￿egulaTitieS (which include fraud and non-¢ompliance with laws and regulations) comprised of: inquires of managemeDt and the Tn￿leeS &s to wbether the eotity complies with such laws and regulations" enquiries witb the same conceming any acts￿1 or potential litigation or claims. inspection of relevant legal cotrespotldellce" review of T￿stee meting n]inutes' testing tbe appropriateness of journal entries. and tbe performance of analytical review to identify unexpected movements in account balances which may be indicative of fraud. Page 14 No instances of material non-compliance were identifieL However the likelibood of detecting irregularities, including fraud, is limited by the inherent difficulty in detecting i￿egUlarltics. the effectiveness of the entity's controls and the nature. timing and extent of the audit PTO¢¢th￿ perfonned. bTeguJatities that result form fraud Might be inherently more difficult to detect tban it[e￿larItieS fron] error. As explained above there is an tmavoidable risk that matetial misstatements may llot be detected. even tbougb the audit has been planned and perforn)ed in accordance with ISAs(UK). A further description of our responsibilities frgr tbe audit of the financial statements is located on Financial Reporting Council's website at-. s.'Ilwww.frc.or .uk/auditorsres Dsibilities. This description fonns part of our auditor's report. Use of our report This report is UAade solely to the charitable ¢OmP2Dy'S metnbers, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit WOTk has been undertaken so that we mÉght state to the chan'table Co￿panY'S membeis those atters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent pern]itted by law. we do not accept or assume responsibility to anyolle other thall the charitable con]pany and the charitable company's members as a body, for our audit worL for this reporL or for the opinions we have.forn]ed. Andrew SkÈ n (Seoioi Statutory Auditor) For and on b¢haif of Brewers, Statutory Auditor Bourne House Queen Street Gomshall Siirrey GU5 9LY P•4e IS FOR ThEYYARV24DED31siDECTMBFJ12•21 TotaiFun Ye*r Ekd TotalF¥nds Y*xrEDded 20 F￿a$ 2011 2021 756. 147J19 42344 7W.434 155.547 986.968 157365 351 2(580 165.796 IOS.796 149.312 tetest 1374 1374 J8.798 3&798 27.$41 1,351.823 1,093.988 l.l8J,958 aritabkActivid¥ IW.6J7 530.513 52.137 15.147 161754 545.660 215.378 607.618 739 4.J45 6.662 Starf¢ostsetr. C¢DtrattOTS NewGtouLd A(*demyTra￿DS 4.441 275 4.723 Youth aod¢biJdr¢ti'swork b￿￿ty￿a4 a0￿151 2J53 2253 2Q9 1.106 3531 IW.255 132.537 2.NO 965.841 3.964 87 3.4n kefrtsbmcots 1941 1th)255 127,252 5285 136.677 20 1.100.354 4A 885 77.478 S4PPOTt Costs 1899 5.754 189994 36,576 l84.597 36.576 17.901 5.025 23.061 267,160 DwwratioD 30m2 knt¢rrJt¢D Io 2975 30,751 ri8,628 30.7SI 246241 32J87 1.13J.f 409.865 1344.471 1367.514 fJ7.618) (19.8951 1fj0.5131 io (12.710) (24.9)81 {3.iWI 132A)5} 160.5131 BAlall¢￿ WfwdAi 1st lalluary2021 B41gDces rifwd at3J D*t*thbtt202I 1201550 1.176.641 106526 163526 4.711.137 4.678551 6.079.213 6,018,7 0.079 213 Pa£t 16 BAL4NCE SHEET AS AT31st DECEMBER 2Q21 TOTAL TOTAL 202 Notss FC￿¥thE cbutch d¢liv¢r its D￿ssior￿h¥ts)tb¢C￿ irlclutsl Pen5iofL scbemE Activitiu iD thE puiod to wbicb tbeyx¢htr. 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O m￿th 2017 0tsin8ryrtsettts bJlltspM￿￿td w e￿￿￿thechthcbtyun￿nakt itsknuldwAlld¥ ¢onknbutr toth¢ ¢xp¢rs¢s ofsollrt of iL%llel*Ve[￿. bl blarcb 21)20 offerm8 w*sltsrFrtDtiEtS alldoth-kndw& i} Novetllber2020Sw￿I offennz rEpfeseJJt r¢rNewGThw*￿i￿￿dt[YlTrk kl Mty2021 Speci￿ offew [tyrW￿knfrU[ bibletraD5kn 11 Moott fwtyic4wcoll#EiQ¢L £12,0(Llofthe tFwf¢T frvmthe te5th(tsd bu￿WIs￿lI￿ ro￿￿￿ holityhit¢byFIEwfyvwblAudrtlly. Pa8e23 li. 3invzozo 31112n02l *) Iw¢y F￿llyhjlld 16J526 166 163 12. Anglylts gf n*t*￿ets by Tot*1 Fulldg FvDdy 4.610.145 5.321.162 63J26 68J16 832Jth) 68.165 764.135 (68.1651 S3232) 163,526 68.386 Totsi a￿15 kss vkrr¢ll¢Jiabthti¢s 12433•) 163JZ6 4,678531 6.08SJ97 (66 1.17A643 LaB￿all£e ZOII 163526 4.678J31 6,018,700 F￿n￿BI)In