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2020-09-30-accounts

Spa View Community Church

Charity No. 1153320

Company No. 08587598

Trustees' Report and Unaudited Accounts

30 September 2020

Spa View Community Church Contents

Pages
Statement of Beliefs 1
Trustees' Report 2 - 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Income & Expenditure Account 9
Balance Sheet 10
Cash flow Statement 11
Notes to the Financial Statements 12 - 20

Spa View Community Church 30 September 2020

STATEMENT OF BELIEFS

We believe that the Bible (i.e. the Old and New Testaments excluding the Apocrypha) is the inspired Word of God, the infallible and all sufficient rule for faith and practice. We believe in the unity of the one true and living God who is eternal, self-existent ‘I am’ who has revealed Himself as one being in three persons – Father, Son and Holy Spirit.

We believe in the Virgin Conception, Sinless Life, Miraculous Ministry, Substitutionary Atoning Death, Bodily Resurrection, Triumphant Ascension and Abiding Intercession of the Lord Jesus Christ and His promise to return as the blessed hope set before all believers.

We believe in the fall of man who was created pure and upright but fell by voluntary transgression.

We believe in salvation through faith in the person of Jesus Christ. This experience, being an instantaneous and complete operation of the Holy Spirit upon initial faith in the Lord Jesus Christ, is known as new birth and his promised return as the blessed hope set before all believers.

We believe that water baptism (usually by immersion) is enjoined upon all who have really repented and have truly believed with all their hearts in Christ as Saviour and Lord, and that breaking of bread and drinking of wine in remembrance of Christ is enjoined upon all believers until the Lord returns.

We believe in the baptism in the Holy Spirit evidence by the continuing demonstration of the gifts of the Spirit indicated in 1 Corinthians 12:1-11.

We believe in holiness of life and conduct in obedience to the command of God as evidenced by an increasing demonstration of the fruit of the Spirit spoken of in Galatians 5:22-23.

We believe that deliverance from sickness by Divine Healing is provided for in the Atonement.

We believe in the bodily resurrection of all men, to everlasting conscious bliss for all who truly believe in the Lord Jesus Christ, but everlasting conscious punishment for all whose names are not written in the Book of Life.

We believe in the Gift Ministries which Christ has given to His Church according to Ephesians 4:10- 13 for the purpose of establishing and maturing individual congregations of God’s people, and their responsibility for appointing an initial eldership.

We believe in the function of eldership in plurality in the local congregations with the specific responsibilities of guarding and ruling the local flock subject to the fulfilment of the scriptural qualifications and qualities as established in the Bible.

1

Spa View Community Church Trustees Annual Report

The Trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 30 September 2020.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. 08587598

Charity No. 1153320

Principal Office

Address Line 5

Registered Office

40a Spa View Place Hackenthorpe Sheffield S12 4HD

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

Rebecca Clowes Peter Furnell Christopher Jeavons Steve Rogerson David Wardley

Accountants

Small Business Accountants Limited

Self Assessment House 85 - 87 Saltergate Chesterfield Derbyshire S40 1JS

2

Spa View Community Church Trustees Annual Report

OBJECTIVES AND ACTIVITIES

The objectives of the Church as set out in its Memorandum and Articles of Association are to advance the Christian faith and to engage in such charitable objectives that the trustees see fit, within the framework of the Christian faith.

In the opinion of the trustees the objectives and activities of the church are compliant with the requirements of the Charities Act 2011 and guidance published by the Charity Commission regarding public benefit.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

PRINCIPAL FUNDING SOURCES

The church is primarily funded by the gifts and offerings of its members.

RESERVES POLICY

The trustees will keep a reserve fund in the deposit bank account sufficient to pay known liabilities due within one month plus a sum equivalent to approximately one month’s regular expenditure. This fund should only be used in cases of unusual need, to be authorised by trustees. The aim would be to replace these reserves within a period decided by trustees. In the exceptional cases where reserves fall below this level trustees will be notified and appropriate action taken.

RISK ASSESSMENT

The major risk to the church is that its income falls to the extent that payroll liabilities and running costs of the premises could not be met. The trustees regularly review financial information at trustee meetings to ensure that income levels are sufficient to avoid such a situation and to take action promptly in the event that there are any indications of an impending downturn in income.

REVIEW OF ACTIVITIES IN THE YEAR AND TO DATE (INCLUDING FUTURE PLANS)

Introduction

The financial year Oct 2019 – Sept 2020 has been challenging as we have navigated the global Covid-19 pandemic and its impact on the life and operation of the church. The employees and volunteers have however, risen to the challenge and we have adapted our procedures and ways of working, whilst introducing and adhering to the government health and safety guidelines.

The year has conversely, been very fruitful and has resulted in the development of new ways of practically serving and communicating with the community. Various people across the church have developed new skills and found themselves being involved in the life of the church in ways that they had not done previously. Links with the local schools have been maintained and, in some cases, strengthened and our building is now being used by both educational and health and well-being organisations.

Staffing and finances have remained stable, even when at times we have not been able to meet in the building and have had to revert to online provision of some of our services and group meetings. During a time when many organisations and businesses have had to furlough staff or even cease trading, we are please to say that the life of the church has continued and there has been a great ‘pulling together’ during this difficult year.

Staffing

There have been no changes to the directors, members or employees of the church. The directors have however appointed Mrs Sally Watters, the church administrator as a company member, commencing October 2020. Her first meeting attendance will be in December 2020.

3

Finance and Administration

The church Administrator, Sally Watters, works alongside Chris Jeavons, the Senior Pastor and Steve Rogerson, the Director responsible for finances, to ensure the smooth running of these aspects of the church. Monthly finance updates are provided to the directors meeting to help inform all decisions related to capital and revenue spends. To improve on the maintenance of contact details of those attending the church and hence to improve on communication, software known as Churchsuite has been introduced (in line with GDPR) and has been set up by Simon Rowe, a church volunteer. This, along with the use of Whatsapp, has been a great asset in sending out communications informing people of our on-line services, ‘Zoom’ based connect groups during the week, weekday involvement opportunities and the weekly requests for prayer. It also has functionality to be able to record attendance at events and to maintain rotas related to the ministry of the church and these are also now in use.

Media and On-line Presence

Due to the Covid-19 pandemic and the restrictions on meeting in person in the building for our Sunday services and weekday events, the church moved to the use of YouTube and Zoom to carry out its weekly activities. The technical aspects of this were again led by Simon Rowe with input from both church volunteers and professional companies. As a result, the church has managed to retain a weekly Sunday service throughout the year as well as weekly connect groups and some elements of the youth work. The church continues to financially invest in this element of our work in order to retain an online presence going forward. This has been and will continue to be a positive development in our ability to reach those people who are isolated, marginalised or not yet connected with the church. We see it as a major step forward in extending our reach of influence and we have already seen the positive impact it has had on people’s mental health during the pandemic.

Health and Safety

During the year, Roger Perriss, Company Secretary stood down from the role of Health and Safety Lead and we are grateful for all his years of service in this area. The church therefore appointed Chris Watson, a church member, to the role in September 2020. Chris has a great deal of experience from the companies he has worked in as a manager with specific health and safety responsibilities so is familiar with H&S legislation, risk assessments, policies and procedures.

Work within year which is specifically health and safety related includes:

Now that the fire detection system has been install, the fire risk assessments will be review and updated in early 2021. Quotes are also to be obtained for the replacement of the manse garage roof and specialist removal of some low-grade asbestos.

Building Work

The buildings team is now led by Chris Watson, our new Health and Safety Lead. This was an intentional move to link the building related H&S issues to the role of health and safety lead. The church maintains an action log of all building work which is required, and this is prioritised to inform each year’s work plan and hence the capital investment required.

Work within year includes:

The priorities for 2021 will include:

4

Contracts with new Agencies

The church was approached within year regarding rental of the building and as a result, two contracts for building hire were entered into in September as follows:

Slimming World – weekly hire on Mondays (3 sessions)

Sheffield Alternative Provision for Education (SHAPED) Ltd – daily hire, 1 year contract.

It has been good to see the building used during the week for both health and wellbeing and educational/mental health support services. Our desire going forward as a church is to meet people’s needs at every level and hopefully to form strong partnerships with other organisations and services.

These contracts also bring in additional income to the church.

Ministries negatively impacted by Covid-19

The following ministries from the church have had to temporarily cease due to Covid-19 restrictions:

All of these will recommence once the relevant government restrictions are lifted, and it is safe to do so.

New ministries due to Covid-19

The following ministries have developed due to the Covid-19 restrictions:

As mentioned above, this is a new ministry which has developed from not being able to physically meet in the building. 2021 will see us move to live streaming of services on Sunday.

Due to the need to social distance when meeting in the building, the decision was taken in year to create a Sunday afternoon Family Service, thereby splitting the congregation in two and reducing the numbers at any one service.

Several young people have been trained on music instruments during the year. This includes guitar, bass guitar, keyboard and singing. They have developing to a level of competence to be able to join in with the wider church worship team and have recently contributed to on-line recordings of songs and the up-andcoming carol service. The intention going forward into 2021 is for these young people to both integrate into the wider worship team but also form a ‘youth band’ who can take a lead in the Sunday family service, youth connect groups and any future youth focused events and services.

Connect Groups

During the year, the mid-week connect (small) groups were restructured to provide more resilient leadership cover and to ensure everyone in the church has pastoral care. This resulted in the formation of seven adult groups and most of these meetings were conducted over Zoom with an average weekly attendance of over fifty. Online videobased courses have been employed as an aid to the connect group meetings and these have included The Bible Course (Bible Society), The Prayer Course (24/7 Prayer Movement) and Fruitfulness on the Frontline (London Institute of Contemporary Christianity).

5

These groups have been extremely important during the periods of Covid-19 lockdown, in supporting people’s mental health and combatting loneliness and isolation.

Under 30s Strategy

Work has been ongoing through the year in writing and starting to implement a strategy for the under 30s. This has been done by Aaron Oliviera, our employed Youth Leader with the oversight of Chris Jeavons, Senior Pastor.

The strategy was presented to the directors mid-year and was well received and given their support. It covers both pastoral care (including 121 mentoring) and outreach, at both a macro and micro level.

Progress has been limited by the Covid-19 government restrictions but has resulted in the establishing of three youth connect groups mid-week including the develop of the youth band as outlined above and a weekly youth football team.

Missions

Following the death of Alan Fenton-Smith, one of the directors who acted as lead for the Global Outreach (GO) missions team, the directors appointed Alan’s daughter, Lois Fenton-Smith as the new team lead.

Lois is an experienced administrator for Pioneer Missions based at Bawtry Hall and as such has a wealth of experience and knowledge of missions. She is in the process of reviewing the church’s current overseas missions giving and writing a new missions strategy for 2021 onwards.

The church has continued to provide both financial and pastoral support to ministries we relate to in Spain, China, Greece and Mexico. Annual pastoral visits are made by a couple in the church to Thassos Christian Fellowship in Greece and there is the possibility for a party of volunteers to go to Youth with a Mission (YWAM) Mexico in 2021 to support the work there.

Summary

Overall, the church has reason to celebrate in that it has thrived during the year, despite the global pandemic, and has continued to have a positive Christian influence on those it serves. Despite many challenges, the directors, staff and volunteer church members have pulled together to achieve all that has been outlined in this report.

We look forward to next year, knowing it will continue to have its challenges but also knowing that what has been achieved in 2020 provides a strong foundation for 2021.

Signed on behalf of the board:

………………………………

Steve Rogerson (Treasurer, Director & Trustee)

30 April 2021

6

Spa View Community Church Independent Examiners Report

Independent Examiner's Report to the trustees of Spa View Community Church

I report to the charity trustees on my examination of the accounts of Spa View Community Church for the year ended 30 September 2020 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet, the Statement of Cash Flows and the related notes.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.

Having satisfied myself that the accounts of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that:

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 to enable a proper understanding of the accounts to be reached.

Small Business Accountants Limited

Self Assessment House 85 - 87 Saltergate Chesterfield Derbyshire S40 1JS

21 April 2021

7

Spa View Community Church Statement of Financial Activities

for the year ended 30 September 2020

Notes
Income and endowments from:
Donations and legacies
4
Other
5
Total
Expenditure on:
Other
6
Total
Net gains on investments
Net income
7
Transfers between funds
Net income before other
gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
2020
£
81,498
1,262
Restricted

funds

2020

£
-
-
-
-
-
-
-
(6,000)		 Total funds
2020
£
81,498
1,262
Total funds
2019
£
88,803
2,173
82,760
79,550		 82,760
79,550		 90,976
78,325
79,550
-		 79,550
-
78,325
-
3,210
6,000		 3,210
-		 12,651
-
9,210 (6,000) 3,210 12,651
9,210
360,463		 (6,000)
6,000		 3,210
366,463
12,651
353,812
369,673 - 369,673
366,463

8

Spa View Community Church Summary Income and Expenditure Account

for the year ended 30 September 2020

Income
Gross income for the year
Expenditure
Depreciation and charges for impairment of
fixed assets
Total expenditure for the year
Net income before tax for the year
Net income for the year		 2020
£
82,760
82,760
78,496
1,054
79,550
3,210
3,210		 2019
£
90,976
90,976
77,007
1,318
78,325
12,651
12,651

9

Spa View Community Church Balance Sheet

at 30 September 2020

Company No.
08587598
Fixed assets
Tangible assets
Current assets
Debtors
Cash at bank and in hand
Creditors:Amount falling due within one year
Net current assets
Total assets less current liabilities
Net assets excluding pension asset or liability
Total net assets
The funds of the charity
Restricted funds
Restricted income funds
Unrestricted funds
General funds
Reserves
Total funds
Notes
2020
£
9
330,513
330,513
10
862
39,495
40,357
11
(1,197)
39,160
369,673
369,673
369,673
12
-

-
12
369,673

369,673
12
369,673		 2019
£
331,567
331,567
1,717
35,881
37,598
(2,702)
34,896
366,463
366,463
366,463
6,000
6,000
360,463
360,463
366,463

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 30 September 2020 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the board on 13 April 2021

And signed on its behalf by:

Steve Rogerson

Trustee

30 April 2021

10

Spa View Community Church Statement of Cash flows

for the year ended 30 September 2020

Cash flows from operating activities
Net income per Statement of Financial Activities
Adjustments for:
Depreciation of property, plant and equipment
Dividends, interest and rents from investments
Decrease/(Increase) in trade and other receivables
(Decrease)/Increase in trade and other payables
Net cash provided by operating activities
Cash flows from investing activities
Dividends, interest and rents from investments
Net cash from investing activities
Net cash from financing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Components of cash and cash equivalents
Cash and bank balances		 2020
£
3,210
1,054
(1,262)
855
(1,505)
2,352
1,262
1,262
-
3,614
35,881
39,495
39,495
39,495		 2019
£
12,651
1,318
(2,173)
(909)
1,782
12,669
2,173
2,173
-
14,842
21,038
35,880
35,881
35,881

11

Spa View Community Church Notes to the Accounts

for the year ended 30 September 2020

1 Accounting policies

Basis of preparation

The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting
Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general
objects of the charity.
Designated funds These are unrestricted funds earmarked by the trustees for particular purposes.
Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement
of investment assets at their market values.
Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of
an appeal.
Income
Recognition of income
Income is included in the Statement of Financial Activities (SoFA) when the charity
becomes entitled to, and virtually certain to receive, the income and the amount of the
income can be measured with sufficient reliability.
Income with related Where income has related expenditure the income and related expenditure is reported gross
expenditure in the SoFA.
Donations and legacies Voluntary income received by way of grants, donations and gifts is included in the the SoFA
when receivable and only when the Charity has unconditional entitlement to the income.
Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the gift/donation to
donations and gifts which it relates.
Donated services These are only included in income (with an equivalent amount in expenditure) where
and facilities the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help The value of any volunteer help received is not included in the accounts.
Investment income This is included in the accounts when receivable.
Gains/(losses) on
revaluation of fixed		 This includes any gain or loss resulting from revaluing investments to market value at
the end of the year.
assets
Gains/(losses) on This includes any gain or loss on the sale of investments.
investment assets

12

Spa View Community Church Notes to the Accounts

Expenditure

Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which cannot expenditure be fully recovered, and is reported as part of the expenditure to which it relates.

Expenditure on raising These comprise the costs associated with attracting voluntary income, fundraising trading funds costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and services charitable activities in the furtherance of its objects, including the making of grants and governance costs.

Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.

Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.

Other expenditure These are support costs not allocated to a particular activity.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Fixtures,fittings & equipment 20% Reducing Balance

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

13

Spa View Community Church Notes to the Accounts

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.

Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are considered in arriving at net income/expenditure.

Leased assets

Where the charity enters a lease, which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term.

If lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

The church became a registered company on 27 June 2013 and commenced its activities on 31 October 2013 when it took over all the assets, liabilities and activities of Rother Valley Church (registered charity number 1041890). Rother Valley Church was subsequently removed from the Charity Commission register on 30 April 2014.

14

Spa View Community Church Notes to the Accounts

3 Statement of Financial Activities - prior year

3
Statement of Financial Activities - prior year
Income and endowments from:
Donations and legacies
Other
Total
Expenditure on:
Other
Total
Net income
Transfers between funds
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
4
Income from donations and legacies
General offerings, income
and donations
5
Other income
Grants
Other		 Unrestricted
funds
2019
£
88,803
2,173
90,976
78,325
78,325
12,651
6,700
19,351
19,351
341,112
360,463
Unrestricted
£
81,498
81,498
Unrestricted
£
-
1,262
1,262		 Restricted
funds
2019
£
-
-
-
-
-
-
(6,700)
(6,700)
(6,700)
12,700
6,000
Total
2020
£
81,498
81,498
Total
2020
£
-
1,262
1,262		 Total funds
2019
£
88,803
2,173
90,976
78,325
78,325
12,651
-
12,651
12,651
353,812
366,463
Total
2019
£
88,803
88,803
Total
2019
£
270
1,903
2,173

15

Spa View Community Church Notes to the Accounts

6 Other expenditure

6
Other expenditure
Evangelism & Missions
Employee costs
Motor and travel
costs Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs
7
Net income before transfers
This is stated after charging:
Depreciation of owned fixed assets
8
Staff costs
Salaries and wages
Pension costs
No employee received emoluments more than £60,000.
9
Tangible fixed assets
Cost or revaluation
At 1 October 2019 At
30 September 2020
Depreciation and impairment
At 1 October 2019 Depreciation
charge for the year
At 30 September 2020
Net book values
At 30 September 2020
At 30 September 2019		 Unrestricted
£
7,883
47,385
335
12,899
1,054
9,034
960
79,550
2020
£
1,054
45,166
2,079
47,245
Land and
buildings
£
326,296
326,296
-
-
-
326,296
326,296		 Total
2020
£
7,883
47,385
335
12,899
1,054
9,034
960
79,550
Fixtures,
fittings &
equipment
£
48,072
48,072
42,801
1,054
43,855
4,217
5,271		 Total
2019
£
9,571
41,302
665
7,548
1,318
17,002
919
78,325
2019
£
1,318
38,863
1,703
40,566
Total
£
374,368
374,368
42,801
1,054
43,855
330,513
331,567

16

Spa View Community Church Notes to the Accounts

10 Debtors
Other debtors
11 Creditors:
amounts falling due within one year
Other taxes & social security
Other creditors
Accruals and deferred income		 10 Debtors
Other debtors
11 Creditors:
amounts falling due within one year
Other taxes & social security
Other creditors
Accruals and deferred income		 2020
£
862
862
2020
£
497
-
700
1,197		 2019
£
1,717
1,717
2019
£
507
1,495
700
2,702
12 Movement in funds
Restricted funds:
Restricted income funds:
Mission projects in Mexico
Total
Unrestricted funds:
General funds
Revaluation Reserves:
Total funds		 Incoming
resources
(including
other
At 1 October
gains/losses)
2019
£
6,000
-
6,000
-
360,463
82,760
366,463
82,760		 Resources
expended
£
-
-
(79,550)
(79,550)		 Gross
transfers
£
(6,000)
(6,000)
6,000
-		 At 30
September
2020
£
-
-
369,673
369,673

Purposes and restrictions in relation to the funds:

Restricted funds:

Mission projects in Mexico (to cover the cost of building projects)

13 Analysis of net assets between funds

Fixed assets
Net current assets		 Unrestricted
funds
£
330,513
39,160
369,673		 Total
£
330,513
39,160
369,673

17

Spa View Community Church Notes to the Accounts

14 Commitments

Operating lease commitments

Annual commitments under non-cancellable operating leases are as follows:

2020
Land and
buildings
£
Operating leases with expiry date:
Pension commitments
The pension cost charge to the company
amounted to:		 2020
2019
Other
Land and
buildings
£
£
2020
£
2,079		 2019
Other
£
2019
£
1,703

15 Related party disclosures

Controlling party

The company is limited by guarantee and has no share capital' thus no single party controls the company.

18

Spa View Community Church Detailed Statement of Financial Activities

for the year ended 30 September 2020

Income and endowments from:
Donations and legacies
General offerings, income
and donations
Other
Grants
Other income
Total income and endowments
Expenditure on:
Other expenditure
Evangelism & Missions
Employee costs
Salaries/wages
Pension costs
Staff training
Motor and travel costs
Travel and subsistence
Premises costs
Rates
Light, heat and power
Premises insurances
Premises repairs and maintenance
General administrative
costs, including depreciation
and amortisation
Depreciation of Fixtures,fittings &
equipment
Software, IT support and related
costs
Stationery and printing
Sundry expenses
Telephone, fax and broadband
Legal and professional costs
Accountancy and bookkeeping
Total of expenditure of other costs		 Unrestricted
funds
2020
£
81,498
81,498
-
1,262
1,262
82,760
7,883
7,883
45,166
2,079
140
47,385
335
335
69
5,405
1,633
5,792
12,899
1,054
1,382
327
7,325
-
10,088
960
960
79,550		 Restricted
funds
2020
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Total funds
2020
£
81,498
81,498
-
1,262
1,262
82,760
7,883
7,883
45,166
2,079
140
47,385
335
335
69
5,405
1,633
5,792
12,899
1,054
1,382
327
7,325
-
10,088
960
960
79,550		 Total funds
2019
£
88,803
88,803
270
1,903
2,173
90,976
9,571
9,571
38,863
1,703
736
41,302
665
665
185
3,241
1,720
2,402
7,548
1,318
1,189
242
15,325
246
18,320
919
919
78,325

19

Spa View Community Church Detailed Statement of Financial Activities

Total expenditure
Net gains on investments
Net income
Transfers between funds
Net income before other gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
2020
£
79,550
-
3,210
6,000
9,210
-
9,210
360,463
369,673		 Restricted
funds
2020
£
-
-
-
(6,000)
(6,000)
-
(6,000)
6,000
-		 Total funds
2020
£
79,550
-		 Total funds
2019
£
78,325
-
12,651
-
12,651
-
12,651
353,812
366,463
3,210
-
3,210
-
3,210
366,463
369,673

20