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2021-09-30-accounts

Spa View Community Church

Charity No. 1153320

Company No. 08587598

Trustees' Report and Unaudited Accounts

30 September 2021

Spa View Community Church Contents

Pages
Statement of Beliefs 1
Trustees' Report 2 - 7
Independent Examiner's Report 8
Statement of Financial Activities 9
Income & Expenditure Account 10
Balance Sheet 11
Cash flow Statement 12
Notes to the Financial Statements 13 - 21

Spa View Community Church 30 September 2021

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 2021.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. 08587598

Charity No. 1153320

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 2020 – Sept 2021 was challenging as the global Covid-19 pandemic continued to have an impact on the life and operation of the church. It disrupted our weekly congregational gatherings as well as our children’s, youth and social action activities, but throughout, we continued to adhere to the government health and safety guidelines in order to keep people safe.

Despite the limitations and uncertainties brought on by the pandemic, we managed to maintain a strong faith community. We have at times had to revert to virtual online services and small groups meeting over the internet but then as restrictions eased, we began once again to meet in person through use of a booking in system which restricted the numbers in the building. Social media proved to be an asset for keeping in touch with each other. Throughout the year, we continued to help individuals and families in the community through the development of the food bank which we know has helped many needy people and continues to do so. Whilst we have still not been able to go into schools or the local care home, we have maintained out strong connections and things are now beginning to slowly open to us again.

There have been some staffing changes as detailed below and the staff team, which meets weekly, has grown in its relationships and developed a strong team dynamic and a shared vision. Our financial position remains stable, and we continue to invest in both capital projects on the building but also development of the ministry into the community.

We are grateful to God and a whole team of volunteers who faithfully and sacrificially give of their time and resources to make what we do possible. Our mission is that we are;

‘A family on a journey, to know God and to make Him known’

3

Every year is an adventure and a blessing as we see people grow in faith and helped in their day to day lives. There are many challenges, but we believe we go into the next financial year from a place of strength with a shared purpose.

Staffing

Chris Jeavons continues to lead the church and team as Senior Pastor, working alongside the staff team and the other Company Directors/Pastoral Oversight Team.

Sally Watters, continues to do excellent work in her role as our church administrator and has now settled into her additional role as a company member.

Aaron Oliviera resigned from the position of p/t Youth and Community Worker (0.8wte) in December 2020. The post was then split into 2 posts and appointed to as follows:

Jamie Holt was appointed into the post of p/t Youth Worker (0.4wte) in January 2021.

Amy Hitchmough was appointed into the post of p/t Family and Community Worker (0.4wte) in February 2021.

These are both people who came to faith through our youth work and so know the church and the community. They have both settled into their roles very quickly and are a real asset to the staff team. Our hope is to be able to increase their hours in the future.

Roger Perriss continues to faithfully serve as Company Secretary/Member and since the end of the financial year, Chris Watson, Buildings and Health & Safety Lead has also been appointed as a Company Member.

The directors meet monthly to discuss all aspects of the church business and ministry and the directors meet quarterly with the company members to primarily discuss all matters related to the administration of the church.

Finance and Administration

Steve Rogerson continues to act as the Director responsible for finances and Sally Watters, as church administrator, continues to provide monthly financial updates to the directors to help inform all decisions related to capital and revenue spends. The recent addition of Chris Watson as a Company Member means we can now be more structured in relation to forward planning of capital expenditure on the building and grounds.

We continue to use and develop the information held in the Churchsuite software to which we subscribe, and this is helping with the communication and management of bookings for events, distribution of information, updating of church members details, rotas and attendance. It is a work in progress and is now being managed by the Senior Pastor, church administrator and the media team.

The church has several policies, and their review dates and version control are monitored via the Directors & Members meetings. During the year three new documents have been created to assist with the operation of the church.

The staff induction checklist has been used effectively with the two new staff appointments and the Lone Worker Policy has been put in place to ensure the safety of staff working alone in the building or when distributing food parcels for the food bank and it has had significant input from the staff team.

Media and On-line Presence

The church continues to live stream services via YouTube and hold small group and team meetings by Zoom to carry out its weekly activities in the midst of the ongoing Covid pandemic. This will continue, even though we have now resumed meeting in the building for most activities. The church has made significant financial investment in this element of our work to maintain an online presence and to be able to reach those who are isolating, unable to attend due to other commitments, or who feel too vulnerable to attend. This has continued to be very positive for people’s mental health during the pandemic. The church has invested in a new, purpose-built media and PA desk and now has a team of around 7 volunteers to run the sound, visuals and life streaming. It is hoped that in 2021-22 this team can be expanded and it is the intention for further training to be provided for existing and new members.

A key area for development in the coming year is the website which requires a totally new design with a mechanism to keep it up to date. Churchsuite will continue to be developed for church communications and rotas alongside Facebook and Whatsapp.

4

Health and Safety

We are grateful to Chris Watson, for taking up the role of Health and Safety Lead in September 2020 and now that he has been made a Company Member, it is much easier to keep the Directors up to date on all H&S matters and to jointly plan and coordinate a response to any issues which need to be addressed.

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

Building and Grounds Work

The church maintains an action log of all 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 2021-22 will include:

Use of Building by Outside Agencies

The following organisations continue to hire the church building:

Slimming World – weekly hire on Mondays.

Chairobics – weekly hire on Thursdays.

Sheffield Alternative Provision for Education (SHAPED) Ltd – daily hire, annually renewable contract.

We continue to look for ways to make the church a centre of activity for the community whilst at the same time bring in additional income to support the ministry of the church.

Ministry changes due to Covid-19

The following ministries from the church continue to be on hold due to Covid-19 restrictions

5

The intention is that these will recommence once the relevant government restrictions are lifted, and it is safe to do so.

The following ministries have been developed, amended or ceased due to the Covid-19 restrictions:

Connect Groups and Early Bird Prayer Groups

Throughout the financial year, the 5 mid-week pastoral connect groups and 2 early bird prayer groups were all held over Zoom. These groups were key in supporting church members through the isolation and loneliness created by the pandemic.

In September 2021, the groups were restructured and relaunched to allow for the creation of a missional community based around the people in the church who live in the Hackenthorpe and Owlthorpe area. This group of around 1015 people started to meet in person mid-week at the church building with the aim of developing strong relationships and links into the community. All the other groups have continued to meet via zoom.

A youth connect group was created early in 2021 by Jamie Holt, the church youth leader and this has met throughout the year on a Wednesday night when government guidelines has permitted. This along with the bi-weekly youth worship practises have been key in supporting young people in the church throughout the pandemic.

Youth and Children’s Ministry Strategy

Jamie Holt and Amy Hitchmough have been actively engaging children and young people throughout the year, in whatever way the pandemic has allowed, in order to maintain a level of stability and continuity in their young lives. They have written and begun to develop their youth and children’s ministry strategies and will be presenting these to the Company Directors in early 2022.

In addition to the youth connect group and youth band practises mentioned above, the Ark2 mother and toddler group was relaunched in September 2021 as was the Sparks children’s ministry and youth group which are held during the Sunday morning services.

Chris Jeavons, Senior Pastor has become a Community School Governor at Birley Spa School which forms a strong bond between the church and one of the local junior schools and helps in building the schools work in the area.

Missions

The church has continued to provide both financial and pastoral support to ministries we relate to in China, Greece and Mexico. The annual pastoral visit to Thassos Christian Fellowship in Greece was not possible due to the pandemic but is planned for 2022. It was the intention to send a party of volunteers to Youth with a Mission (YWAM) in Mexico in 2021 to support the work there but again this was not possible due to Covid-19. Jean Glover, our missionary in China has indicated that she will be returning to the UK on a permanent basis in May 2022. At a more local level, the church was involved in a Sheffield city wide prayer walk called ARISE, joining with many churches across the city.

6

Summary

Despite it being another difficult year due to the global pandemic, the church has continued to proactively share the Christian faith and practically serve its members and the wider community.

The newly, expanded staff team have formed very strong relationships with Chris Jeavons, Senior Pastor and the weekly staff team meeting ensures that the staff work well together and have a common purpose and vision.

The directors, staff and volunteer church members have never ceased to move forward with the vision of the church and have found innovative ways to carry out the weekly activities whilst adhering to the government Covid guidelines

We look forward to the coming year with a great deal of hope and excitement for what God has in store for us as a church and anticipation of an easing of the pandemic.

Signed on behalf of the board:

………………………………

Steve Rogerson

(Treasurer, Director & Trustee)

30 May 2022

7

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 2021 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 in order 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

23 May 2022

8

Spa View Community Church Statement of Financial Activities

for the year ended 30 September 2021

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
2021
£
83,893
5,247		 Total funds
2021
£
83,893
5,247
Total funds
2020
£
81,498
1,262
89,140
87,362		 89,140
87,362		 82,760
79,550
87,362
-		 87,362
-
79,550
-
1,778
-		 1,778
-		 3,210
-
1,778 1,778 3,210
1,778
369,673		 1,778
369,673
3,210
366,463
371,451 371,451
369,673

9

Spa View Community Church Summary Income and Expenditure Account

for the year ended 30 September 2021

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		 2021
£
89,140
89,140
85,135
2,227
87,362
1,778
1,778		 2020
£
82,760
82,760
78,496
1,054
79,550
3,210
3,210

10

Spa View Community Church Balance Sheet

at 30 September 2021

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
Unrestricted funds
General funds
Reserves
Total funds
Notes
2021
£
9
335,203
335,203
10
810
36,744
37,554
11
(1,306)
36,248
371,451
371,451
371,451
12
12
371,451
371,451

12
371,451		 2020
£
330,513
330,513
862
39,495
40,357
(1,197)
39,160
369,673
369,673
369,673
369,673
369,673
369,673

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 2021 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 30 April 2022

And signed on its behalf by:

……………………………….

Steve Rogerson

Trustee

30 May 2022

11

Spa View Community Church Statement of Cash flows

for the year ended 30 September 2021

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 in trade and other receivables
Increase/(Decrease) in trade and other payables
Net cash (used in)/provided by operating activities
Cash flows from investing activities
Payments for property, plant and equipment
Dividends, interest and rents from investments
Net cash (used in)/from investing activities
Net cash from financing activities
Net (decrease)/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		 2021
£
1,778
2,227
(5,247)
52
109
(1,081)
(6,917)
5,247
(1,670)
-
(2,751)
39,495
36,744
36,744
36,744		 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

12

Spa View Community Church Notes to the Accounts

for the year ended 30 September 2021

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.

Income

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. This includes any gain or loss resulting from revaluing investments to market value at Gains/(losses) on revaluation of fixed the end of the year. Assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

13

Spa View Community Church Notes to the Accounts

Expenditure

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

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

14

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 are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into 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 so as 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.

In the event that 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.

15

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		 Unrestricted
funds
2020
£
81,498
1,262
82,760
79,550
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
£
81,498
1,262
82,760
79,550
79,550
3,210
-
3,210
3,210
366,463
369,673

4 Income from donations and legacies

General offerings, income
and donations
5
Other income
Other income
Bank interest received		 Unrestricted
£
83,893
83,893
Unrestricted
£
5,239
8
5,247		 Total
2021
£
83,893
83,893
Total
2021
£
5,239
8
5,247		 Total
2020
£
81,498
81,498
Total
2020
£
1,229
33
1,262

16

Spa View Community Church Notes to the Accounts

6 Other expenditure

Evangelism & Missions
Employee costs
Motor and travel
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative
Legal and professional
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 in excess of £60,000.
9
Tangible fixed assets
Cost or revaluation
At 1 October 2020
Additions
At 30 September 2021
Depreciation
and impairment
At 1 October 2020
Depreciation charge for
the year
At 30 September 2021
Net book values
At 30 September 2021
At 30 September 2020		 Unrestricted
£
7,914
46,989
1,854
12,977
2,227
14,427
974
87,362
2021
£
2,227
43,971
2,394
46,365
Land and
buildings
£
326,296
-
326,296
-
-
-
326,296
326,296		 Total
2021
£
7,914
46,989
1,854
12,977
2,227
14,427
974
87,362
Fixtures &
equipment
£
48,072
6,917
54,989
43,855
2,227
46,082
8,907
4,217		 Total
2020
£
7,883
47,385
335
12,899
1,054
9,034
960
79,550
2020
£
1,054
45,166
2,079
47,245
Total
£
374,368
6,917
381,285
43,855
2,227
46,082
335,203
330,513

17

Spa View Community Church Notes to the Accounts

10Debtors
Other debtors
11 Creditors:
amounts falling due within one year
Other taxes and social security
Accruals and deferred income
12Movement in funds
Restricted funds:
Unrestricted funds:
General funds
Revaluation Reserves:
Total funds
13 Analysis of net assets between funds
Fixed assets
Net current assets		 At 1 October
2020
369,673
369,673		 2021
£
810
810
2021
£
576
730
1,306
Incoming
resources
(including
other
gains/losses)
£
89,140
89,140		 Resources
expended
£
(87,362)
(87,362)
Unrestricted
funds
£
335,203
36,248
371,451		 2020
£
862
862
2020
£
496
701
1,197
At 30
September
2021
£
371,451
371,451
Total
£
335,203
36,248
371,451

18

Spa View Community Church Notes to the Accounts

14 Commitments

Operating lease commitments

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

2021
Land and
buildings
£
Operating leases with expiry date:
Pension commitments
The pension cost charge to the company
amounted to:		 2021
2020
Other
Land and
buildings
£
£
2021
£
2,394		 2020
Other
£
2020
£
2,079

15 Related party disclosures

Controlling party

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

19

Spa View Community Church Detailed Statement of Financial Activities

for the year ended 30 September 2021

Income and endowments from:
Donations and legacies
General offerings, income and
donations
Other
Other income
Bank interest received
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
2021
£
83,893
83,893
5,239
8
5,247
89,140
7,914
7,914
43,971
2,394
624
46,989
1,854
1,854
143
4,258
1,683
6,893
12,977
2,227
3,840
106
10,074
407
16,654
974
974
87,362		 Total funds
2021
£
83,893
83,893
5,239
8
5,247
89,140
7,914
7,914
43,971
2,394
624
46,989
1,854
1,854
143
4,258
1,683
6,893
12,977
2,227
3,840
106
10,074
407
16,654
974
974
87,362		 Total funds
2020
£
81,498
81,498
1,229
33
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

20

Spa View Community Church Detailed Statement of Financial Activities

for the year ended 30 September 2021

Total expenditure
Net gains on investments
Net income
Net income before other
gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 87,362
-
1,778
1,778
-
1,778
369,673
371,451		 87,362
-
1,778
1,778
-
1,778
369,673
371,451		 79,550
-
3,210
3,210
-
3,210
366,463
369,673

21