2021-03-31-accounts

KNOCKHOLT EVANGELICAL CHURCH

ANNUAL REPORT AND ACCOUNTS

For the year ended 31[st] March 2021

KNOCKHOLT EVANGELICAL CHURCH

LEGAL AND ADMINISTRATIVE DETAILS

For the year ended 31[st] March 2021

ADDRESS FOR CORRESPONDENCE

Old London Road Knockholt Sevenoaks Kent TN14 7JR

REGISTERED CHARITY GOVERNING DOCUMENT

1151564

Constitution which was adopted at a Special Church Meeting held on the 13[th] June 2012. The Church became a registered charity on the 8[th] April 2013.

TRUSTEES

Adrian Cox David Fullagar John Malcolm Knott

BANKERS

Barclays Bank PLC Lewisham Branch

INDEPENDENT EXAMINER

Mary Evans Stewardship 1 Lamb’s Passage London, ECIY 8AB

CONTENTS Page 1 Pages 2 to 5 Page 6 Page 7 Page 8 Pages 9 to 11

Legal and Administrative Details Trustees Report Independent Examiner’s Report Receipts and Payments Account Statement of Assets and Liabilities Notes to the Accounts

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KNOCKHOLT EVANGELICAL CHURCH

REPORT OF THE TRUSTEES

For the year ended 31[st] March 2021

The Trustees have pleasure in submitting the Report and Accounts for the year.

Objectives and activities

The objects of the Church are, for the benefit of the public, to advance the Christian faith in accordance with the Doctrinal Basis in such ways and in such parts of the United Kingdom or the world as the Trustees may from time to time think fit and to fulfil such other purposes which are exclusively charitable according to the law of England and Wales and are connected with the charitable work of the Church.

A great contribution is made by volunteers and we are grateful for the many hours spent undertaking various roles and responsibilities around the Church. Without this valuable contribution of time, energy and expertise we would not have accomplished so much.

Structure, Governance and Management

All Trustees must be Church members and be nominated by the Spiritual Leadership and Trustees. Trustees are appointed by a resolution passed by a 75% majority of the Church Members attending and voting at a properly convened Special Church Meeting. During the last year the Trustees and Pastor met twenty five times. The Designated Chair is Adrian Cox.

The day to day management (that is Pastoral Care and Spiritual direction) of the Church is undertaken by the Pastor (Sherwin Chase). The Trustees are responsible for the maintenance, repair, insurance and other financial aspects of the church building on behalf of the church. Unless there is any good reason why they should refuse to do so, they should act in accordance with the wishes of the church which would, in practice, provide the necessary finances. The Trustees are also liable to ensure that the church (that is the building) is used for worship in accordance with the terms of the trust deed and the doctrinal basis.

Achievements and Performance

During the year our usual church services and activities were greatly impacted by the restrictions implemented by the Government regarding the COVID-19 outbreak as set out in their ‘’guidance for the safe use of places of worship”. Initially all services were stopped from late March to the end June. These were replaced by a series of 6 Bible Studies on Ephesians Chapter 1, followed by weekly sermons pre-recorded by the pastor and some church members, with some worship songs. During this time our Sunday School and Youth met each Sunday Morning on Zoom.

From the 5[th] July we re-started our evening services at church with all the necessary COVID-19 measures in place. The re-opening of the church necessitated the compiling of a comprehensive Risk Assessment to ensure the safety of those wishing to attend the church. This task was accomplished in time for us to be able to reopen the church for evening services as soon as the first lockdown ended. In order to manage the finance, administration, practical changes, and

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communications with the congregation brought about by the constantly changing situation, it was necessary for us to have twenty five Trustee and Pastor meetings via Zoom during the year, as well as constant email and phone communications.

In August we included Communion during the evening service in a modified form with pre-cut bread and disposable cups, and using a one way system. The morning services and Sunday School restarted on the 6[th] September and continued until Sunday 1[st] November when the second lockdown began. The children and youth groups met in bubbles and remained separate from the main church meeting. New televisions were purchased and installed so that the Sunday school groups could view resources available on the internet.

Our ‘Good Company’ group re-started again in mid-November to provide much needed support for young mothers. We were able to cater for six parents with children evenly spaced around the church with each family group supplied with a large blanket for the children to play on with toys. Later we were able to cater for seven mums with children by utilising our portable screens; refreshments and pre-packed biscuits were also provided. A number of those who regularly attended these meetings were from the local area and greatly appreciated the opportunity to get out and meet other young mums during this difficult time.

On the 6[th] December our morning and evening services re-started, and on Sunday 13[th] we were able to enjoy a carefully managed Nativity service with costumes and scenery involving family groups. A week later we enjoyed a very blessed Carol Service by candlelight using a variety of music and carols played on CD; we also had a Christmas Day service. All these services were well attended with seating arranged according to our pre-booking system and seat allocation plan.

The church has been well attended each week, especially during the morning services, and apart from two Sundays in January when we were closed due to snow, the church has remained open. Our praise and worship times have been different due to the restrictions on live music and congregational singing, but despite this, pre-recorded music was prepared for each service and played on a CD player operated from the front of the church. Each week a recording of the service from the previous Sunday was edited to include excerpts from the worship times, prayers, communion and teaching. This was sent out as an email attachment to maintain contact with all our members and to encourage those who have not been able to come. CD recordings were delivered or posted to some who were unable to use the internet.

During the year the Sunday School were taught about Moses and the life of Jesus. Some of the children and parents took part in the Nativity service. Each week the children were taught a simple bible story and then participated in activities based on what they had been told. The Youth work has gone well. The weekly program has included church members testimonies, worship time, quizzes and bible studies.

During the year we had five visits from Martin the leader of ‘Jesus for Europe’. We also thank God for our pastor and other church members who conducted our services and preached each week throughout the year.

Our collection for the Trinity School Food Bank was very well supported throughout the year and each week supplies were delivered to the school for distribution.

During the year a number of church members have had to undergo operations or have suffered through ill health and old age while others have been housebound. These have been visited, prayed for regularly, and shown practical care by the pastor and church members. In April the Pastor led the committal service for Brenda at Halstead and undertook another funeral for a family previously linked to our church.

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Although several members of our congregation contracted COVID-19, no one caught it or spread it to anyone in connection with our church activities or services, and all recovered fully. For this we are very thankful to our faithful Heavenly Father.

In July the Church received a wonderful legacy of £3,000 from Maisie. The Trustees have set aside (designated) £1,500 to the Communion Ware Fund and £1,500 to the Repairs and Maintenance Fund.

Other ministry at home and abroad

In January the Church gave £36 to the Bible a Month Club.

In February the Church gave £400 to the Barnabas Fund to help provide Indonesian Christians who survived the Salawesi earthquake with food, baby milk, blankets and tents.

The Church gave a gift of £300 to The Christian Institute who seek to promote the Christian faith in the UK. They campaign for Christian truth and help Christians influence the world they live in.

In February the Church gave a gift of £300 to Open Doors for the ‘’Top 10 Fund’’.

The Church gave a gift of £400 to Smile International to be used for the Widows work in India. Smile have been helping widows in India for many years and by offering them spiritual support and food hampers, the widows feel valued and appreciated, as well as providing the necessary resources to survive.

We thank the Lord Jesus for these and many other things that He has enabled us to accomplish in His Name this year, and we give Him all the Glory.

The Trustees have due regard to the public benefit guidance published by the Charity Commission.

Financial Review

The bank balance was £16,437 at the 1[st] April 2020 and £20,115 at the 31[st] March 2021.

Offerings were 10% lower than last year. The amount of tax which can be claimed from HMRC on gifts received in the year ended 31[st] March 2021 is £9389 which includes £89 claimed under the Gift Aid Small Donations Scheme.

The Trustees made employer contributions of 8% eligible salary (pastor) into the Peoples Pension Scheme. The level of employer’s contributions is considered as part of the pay review held each April.

During the year the Trustees oversaw a program of repairs and maintenance. In May the Hand Rail outside the church was repaired (£100). In June two thermostats were purchased at a cost of £73 to help regulate the heat on the premises. Rockfield undertook some excavation work in June to locate the gas pipe (£100).

In January Rockfield installed a new chain link fence along the side boundary with Whately House and lowered the retaining wall (£750). Other work carried out was the annual service of the central heating system (£174), annual inspection of the fire equipment (£119), LED/PIR replacement (£58) and a new central heating programmer (£197).

Two Smart TVs (£494); CD Player (£139) & BluRay Player (£80) were purchased to support the Sunday School and Young People's work. Also a new lectern microphone (£58) for use in the church was purchased.

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The Trustees considered forecast models for the finances to cover differing scenarios, and set up monthly finance updates from April through to July and quarterly thereafter. They also undertook measures to mitigate the impact of COVID-19 on the Church’s free reserves. Although income was £3,000 lower than budget the Church has not had to utilise any of the free reserves.

Reserves Policy

The Trustees have adopted a policy of keeping a minimum of three months working capital in the bank account. This equates to a minimum balance of £12,628. The free cash reserves at the 31[st] March 2021 were £20,115.

Trustees Responsibilities

Charity law requires the Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year.

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable the Trustees to ensure that the financial statements comply with the Charities Act 2011.

The Trustees also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.

This report was approved by the Trustees on 15[th] August 2021 and signed on their behalf by:

David Fullagar

Trustee

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Independent Examiner’s Report

To the Trustees of

Knockholt Evangelical Church

I report to the trustees on my examination of the accounts of Knockholt Evangelical Church (the charity) for the year ended 31 March 2021 on pages 7 to 11 following.

Responsibilities and basis of report

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

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

Independent examiner’s statement

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 charity as required by section 130 of the Act; or

2. the accounts do not accord with those records.

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.

Mary Evans

Stewardship 1 Lamb’s Passage London EC1Y 8AB

Date: 12[th] October 2021

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KNOCKHOLT EVANGELICAL CHURCH

RECEIPTS AND PAYMENTS ACCOUNT For the year ended 31[st] March 2021

	Notes	Unrestricted	Restricted	2021	2020
		Funds	Funds
Receipts
Voluntary receipts
Grants and gifts received		£43,885	£0	£43,885	£45,915
Tax refunds under Gift Aid		£10,255	£38	£10,293	£8,735
	2	£54,140	£38	£54,178	£54,650
Other receipts
Interest received		£10	£0	£10	£39
Other	3	£0	£0	£0	£279
Total Receipts		£54,150	£38	£54,188	£54,968
Payments
Payments in furtherance of the	church's	objectives
Direct costs	4	£49,074	£0	£49,074	£53,839
Grants paid	5	£1,436	£0	£1,436	£2,875
Total Payments		£50,510	£0	£50,510	£56,714
Net Receipts/(Payments)		£3,640	£38	£3,678	-£1,746
before transfers
Transfers between funds		£0	£0	£0	£0
Net Movement in Funds		£3,640	£38	£3,678	-£1,746
Cash funds as at last year end		£16,475	-£38	£16,437	£18,183
Cash funds at this year end		£20,115	£0	£20,115	£16,437

The notes on pages 9 to 11 form part of these accounts.

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KNOCKHOLT EVANGELICAL CHURCH

STATEMENT OF ASSETS AND LIABILITIES As at 31[st] March 2021

Unrestricted Funds Restricted Funds A. Cash Funds Cash at bank with immediate access £20,115 £0 Cash £0 £0 £20,115 £0 B. Other Monetary Assets Gift aid due to charity £9,389 £0 Other debtors £0 £0 £9,389 £0 C. Liabilities Fee for Independent Examination £612 £0 Accrued expenses £0 £0 £612 £0 D. Assets retained for charity's own use Freehold Building	Unrestricted Funds Restricted Funds £20,115 £0 £0 £0	2021 £20,115 £0	2020 £16,437 £0
	£20,115 £0	£20,115	£16,437
	£9,389 £0 £0 £0	£9,389 £0	£10,140 £0
	£9,389 £0	£9,389	£10,140
	£612 £0 £0 £0	£612 £0	£600 £0
	£612 £0	£612	£600
		Fund to which asset belongs	Current Value
		Unrestricted	£719,030
			£719,030

The Trustees have used insurance values as an approximation for current values.

The accounts were approved by the Trustees on 15[th] August 2021 and signed on their behalf by:

David Fullagar	Adrian Cox
David Fullagar	Adrian Cox

The notes on pages 9 to 11 form part of these accounts.

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KNOCKHOLT EVANGELICAL CHURCH

NOTES TO THE ACCOUNTS For the year ended 31[st] March 2021

1. Accounting Policies

The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.

2. Voluntary Income Offerings Donations Offerings - Tax Refund Donations - Tax Refund GASDS - Tax Refund 3. Other Carnival Proceeds Social Events	Unrestricted Funds Restricted Funds Total 2021 Total 2020 £40,885 £0 £40,885 £45,336 £3,000 £0 £3,000 £579 £9,261 £0 £9,261 £7,660 £0 £38 £38 £0 £994 £0 £994 £1,075
	£54,140 £38 £54,178 £54,650
	Unrestricted Funds Restricted Funds Total 2021 Total 2020 £0 £0 £0 £0 £0 £0 £0 £279
	£0 £0 £0 £279

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KNOCKHOLT EVANGELICAL CHURCH

NOTES TO THE ACCOUNTS (continued) For the year ended 31[st] March 2021

4. Direct costs Employment Costs (Note 6) Audio Visual Media Carnival Expenses Children and Youth Work Cleaning Computer Software & Support Independent Examination Insurance Light, Heat & Water Minor Equipment Printing, Postage and Stationery Repairs & Maintenance Socials Speakers Gifts Sundries Telephone & Broadband Website	Unrestricted Funds Restricted Funds Total 2021 Total 2020 £38,557 £0 £38,557 £38,203 £492 £0 £492 £357 £0 £0 £0 £50 £352 £0 £352 £736 £1,378 £0 £1,378 £1,378 £156 £0 £156 £0 £600 £0 £600 £588 £966 £0 £966 £820 £1,411 £0 £1,411 £1,674 £770 £0 £770 £170 £173 £0 £173 £45 £1,572 £0 £1,572 £7,350 £0 £0 £0 £288 £1,000 £0 £1,000 £600 £1,035 £0 £1,035 £995 £513 £0 £513 £501 £99 £0 £99 £84
	£49,074 £0 £49,074 £53,839

5. Grants Paid Individuals Institutions (see below) Barnabas Fund Bible a month Christian Institute Crisis at Christmas Family Church, Gjakova Joshua Network Trust Open Doors Sahara Desert Mission Smile Trinity School Chapel Fund	Unrestricted Funds Restricted Funds Total 2021 Total 2020 £0 £0 £0 £0 £1,436 £0 £1,436 £2,875
	£1,436 £0 £1,436 £2,875
	£400 £0 £400 £0 £36 £0 £36 £36 £300 £0 £300 £0 £0 £0 £0 £231 £0 £0 £0 £808 £0 £0 £0 £250 £300 £0 £300 £0 £0 £0 £0 £300 £400 £0 £400 £500 £0 £0 £0 £750
	£1,436 £0 £1,436 £2,875

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KNOCKHOLT EVANGELICAL CHURCH

NOTES TO THE ACCOUNTS (continued) For the year ended 31[st] March 2021

6. Employees

The costs below relate to the Pastor who was employed on a 4 days per week basis (2020 4 days per week). One person was employed on a part-time basis to clean (Refer to Note 4).

Gross Salaries (inc Holiday pay) Employers NIC Other costs Pension Total	2021 2020 £36,109 £35,055 £0 £647 £48 £185 £2,400 £2,316
	£38,557 £38,203

No amounts were paid or are payable to any trustee, or to any person connected to them, for their work as Trustees.

7. Funds

	Unrestricted Funds General Fund Designated Funds Communion Repairs and Maintenance Restricted Funds Carnival Catering Evangelism Socials TOTAL	Balance Balance at 1.4.2020 Receipts Payments Transfers at 31.3.2021 £16,426 £54,150 -£48,938 -£4,600 £17,038 £0 £0 £0 £1,500 £1,500 £49 £0 -£1,572 £3,100 £1,577
		£16,475 £54,150 -£50,510 £0 £20,115
		£0 £0 £0 £0 £0 £0 £0 £0 £0 £0 -£38 £38 £0 £0 £0 £0 £0 £0 £0 £0
		-£38 £38 £0 £0 £0
		£16,437 £54,188 -£50,510 £0 £20,115

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