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2022-09-30-accounts

Spa View Community Church

Charity No. 1153320

Company No. 08587598

Trustees' Report and Unaudited Accounts

30 September 2022

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 2022

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 2021 – Sept 2022 was one which saw the decline in the impact of the Covid-19 pandemic and the restoration of a level of normality to our functioning as a church and charity.

Our faith community now meets in person on Sundays and for most events during the week, the exception being some of the connect groups which continue to meet on-line, mainly for convenience. We have continued to provide and develop our online Sunday services, recognising that this provides access to our services for those who are sick or house bound but also as a window into the church for those who may wish to visit or ultimately join us.

Social media and various church Whatsapp groups continue to be an asset for keeping in touch with each other. Interaction with and services to the local community includes the now well established food bank, regular visits to two local care homes and the development of a community meal once a week which commenced in September 2022. Work in the local schools has been limited but we have sought to keep our relationships with both staff and pupils and it is hoped that this will increase in 2023.

The staff team has remained stable and meets weekly for a team meeting to discuss and coordinate all the activities and ministries of the church.

The financial position has also remained stable, which has allowed us to continue to develop the ministry into the community and carry out any necessary repairs and maintenance to the building.

3

Much of what we do is facilitated by a whole team of volunteers, without whom we would be severely restricted in the terms of the capacity and range of activities which operate within and from the church building.

We thank God for His faithfulness to us throughout the year, recognising that for some it has been a difficult year due to the residual impact of Covid. Some people lost loved ones as result of the pandemic which has had a lasting effect. It has been a joy to welcome people from different cultural backgrounds who have moved into the area and joined the church. This has brought a richness and diversity to our church family and our desire is to see the congregation continue to grow as we reach out and serve the community.

Staffing

Chris Jeavons continues to lead the church as Senior Pastor. The Director’s approved a 3-month sabbatical for Chris from February to May 2022. This was in order to give him time to reflect on his previous eighteen years working for the church as Youth Leader and then Senior Pastor, to rest and recharge his batteries and to think about the strategic vision of the church. This was much appreciated and has had a positive effect on both him and the wider team. He continues to work alongside the staff team and the other Company Directors/Pastoral Oversight Team to deliver the church vision.

Peter Furnell, Director and retired Senior Pastor stepped down as Director in June 2022, at the age of 78 and after many years of faithful service. Our gratitude as a church was shown to both Peter and his wife Marlene at a Sunday morning service in July.

Sally Watters, continues to do excellent work in her role as our church administrator and is also a fully functional Company Member.

Jamie Holt our Youth Worker went on a 1-year maternity leave break as of September 2022.

As a result, Amy Hitchmough our Family and Community Worker agreed to increase her hours from 16 to 30 per week from September 2022 and is now covering both jobs.

Roger Perriss continues to faithfully serve as Company Secretary/Member and Chris Watson as Company Member/Buildings and Health & Safety Lead.

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 as a Charitable Incorporated Organisation (CIO)

Finance and Administration

Steve Rogerson, as the Director responsible for finances, liaises with Sally Watters, our Church Administrator to provide monthly financial information to the Directors. Sally has taken receipt of some new accounting software known as Xero, to manage the day-to-day income and expenditure records of the charity and to make records easier to manage by our external accountant.

We continue to use and develop the Churchsuite software for communication, bookings for events, distribution of information, updating of church members details, rotas and attendance. It is now being managed by the Senior Pastor, Church Administrator and the media team.

All policies related to administration and finance are monitored via the Directors & Members meetings.

Some initial meetings have taken place internally with a view to creating a Funding Team, who would be tasked with discussing, applying for and managing any bids for external funding. This is a work in progress along with the intention of drawing up a draft Funding Policy to give guidance to the team on the types of funding which may be applied for.

4

Media and On-line Presence

The church continues to live stream services via YouTube and hold small group and team meetings by Zoom. The church has continued to make financial investment in this area of our work. During 2022-23 the team of volunteers has continued to grow and training has been provided to those who need it.

A totally new website was built in 2022 by a volunteer in the church and continues to be developed and refined. This is now linked to Churchsuite to ensure that the calendars are linked. Youtube live streamed services are uploaded to the website on a regular basis and a website/newsletter team has been formed to manage their upkeep.

The website holds current information on the Pastoral Oversight Team, Staff Team, areas of ministry, events, vision and a gallery of past events.

Health and Safety

Chris Watson, Company Member, holds the role of Buildings and Health and Safety Lead as delegated by the Directors and is responsible for all aspects of Health & Safety. This includes various policies, training of staff and volunteers and building maintenance.

Roger Perriss, Company Secretary/Member is responsible for monthly H&S checks to include first aid supplies, emergency lighting, fire exit routes, accident book records.

Sally Watters, Administrator/Company Member is responsible for the weekly fire alarm test.

Accountability is to the Directors via the Company Directors/Members quarterly meetings where H&S is a standing item.

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

H&S priorities for 2023 are:

H&S Training

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:

5

The priorities for 2022-23 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. (Renegotiated Q4 2022 with uplift to reflect increased space usage and increased energy costs)

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.

Connect Groups and Early Bird Prayer Groups

The 5 connect groups and 2 early bird prayer groups were meeting over Zoom throughout the pandemic. These groups provide a community and pastoral support for church members and most of these have stayed on-line for easy and to avoid travel at unsociable times of the day.

However, some of the people in the church who live in the Hackenthorpe and Owlthorpe area (around 10-15 people) now meet in person mid-week at the church building and have been operating as a Missional Community.

This has developed into a Community Night where people not associated with the church can now attend for a meal, warm space and a place to make friends and socialise. This is done on a booking in basis via the website.

We also ran a number of coffee mornings for the community in 2022 and intend to do 4 more of these in 2023.

Youth and Children’s Ministry Strategy

Jamie Holt and Amy Hitchmough lead our children’s and youth ministry. On a weekly basis, this includes the Ark2 Parent, Guardian and Toddler Group (Mon) , the newly developed Fusion for the Y7-Y9 youth (Mon) , the Youth evening (Fri), Sparks kids (Sun), Focus Youth (Sun) and Monthly Messy Church (Weds). We also ran a successful Parenting Course in January 2022.

6

Chris Jeavons, Senior continues to be a Community School Governor at Birley Spa School which helps to build a relationship with the school. Work is ongoing to revitalise links with the local schools post pandemic.

It is fair to say that in September 2022 a number of the older youth went off to university or on a gap year elsewhere in the UK which has depleted the numbers involved in the church groups. In addition, Jamie going on maternity leave at the same time has meant Amy having to build up engagement with new youth in the area. Work is therefore ongoing to restructure and relaunch the youth work so that provision matches the right age groups and the current need of the youth in the church, the schools and the community.

Missions

The church has continued to provide financial and pastoral support to ministries we relate to in China, Greece and Mexico. Pastoral visits took place to Thassos Christian Fellowship in Greece in both May and November 2022 and another is planned for June 2023. Jean Glover, our missionary in China returned to the UK in May 2022 so our long term support is to be reviewed. A financial gift was also sent to a ministry connection in Turkey in 2022 and again longer ongoing support is being discussed.

At a more local level, the church was once again involved in a Sheffield city wide prayer walk called ARISE, joining with many churches across the city.

Summary

The church continues to proactively share the Christian faith and reach out to the community in a wide variety of ways, seeking to meet their physical, mental, emotional and spiritual needs.

The relationships between the Company Directors, Members, Staff team and volunteer base are strong and we are united under a common purpose and vision.

The church membership has been slowly growing which has meant we have therefore had slowing growing resources; both people and finances in order to support the ministry of the church. This has been encouraging at a time when, post pandemic, many organisations have been under pressure or shrinking.

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. Our desire is to reach every age group with the good news of the gospel and to let the community know that they are loved and welcomed.

Signed on behalf of the board:

………………………………

Steve Rogerson (Treasurer, Director & Trustee)

14 May 2023

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 financial statements of Spa View Community Church for the year ended 30 September 2022 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet 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 financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.

Having satisfied myself that the financial statements 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 financial statements 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 financial statements to be reached.

Small Business Accountants Limited

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

14 May 2023

8

Spa View Community Church Statement of Financial Activities

for the year ended 30 September 2022

Notes
Income and endowments
from:
Donations and legacies
4
Other
5
Total
Expenditure on:
Other
6
Total
Net gains on investments
Net (expenditure)/income
7
Transfers between funds
Net (expenditure)/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
2022
£
82,306
5,071		 Total funds
2022
£
82,306
5,071		 Total funds
2021
£

83,893

5,247
87,377
87,456		 87,377
87,456
89,140

87,362
87,456
-		 87,456
-
87,362

-
(79)
-		 (79)
-		 1,778

-
(79) (79) 1,778
(79)
371,452		 (79)
371,452		 1,778

369,674
371,373 371,373 371,452

9

Spa View Community Church Summary Income and Expenditure Account

for the year ended 30 September 2022

Income
Gross income for the year
Expenditure
Depreciation and charges for impairment
of fixed assets
Total expenditure for the year
Net (expenditure)/income before tax for
the year
Net (expenditure )/income for the year		 2022
£
87,377
87,377
85,674
1,782
87,456
(79)
(79)		 2021
£
89,140
89,140
85,135
2,227
87,362
1,778
1,778

10

Spa View Community Church Balance Sheet

at 30 September 2022

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
2022
£
9
333,421
333,421
10
4,837
34,255
39,092
11
(1,140)
37,952
371,373
371,373
371,373
12
12
371,373
371,373

12
371,373		 2021
£
335,203
335,203
810
36,744
37,554
(1,305)
36,249
371,452
371,452
371,452
371,452
371,452
371,452

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 2022 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 14 May 2023

And signed on its behalf by:

……………………………...

Steve Rogerson

Trustee

14 May 2023

11

Spa View Community Church Statement of Cash flows

for the year ended 30 September 2022

Cash flows from operating activities
Net (expenditure)/income per Statement of Financial Activities
Adjustments for:
Depreciation of property, plant and equipment
Dividends, interest and rents from investments
(Increase)/Decrease in trade and other receivables
(Decrease)/Increase in trade and other payables
Net cash used in operating activities
Cash flows from investing activities
Dividends, interest and rents from investments
Net cash from/(used in) investing activities
Net cash from financing activities
Net decrease 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		 2022
£
(79)
1,782
(5,071)
(4,027)
(215)
(7,610)
5,071
5,071
-
(2,539)
36,744
34,205
34,255
34,255		 2021
£
1,778
2,227
(5,247)
52
109
(1,081)
5,247
(1,670)
-
(2,751)
39,495
36,744
36,744
36,744

12

Spa View Community Church Notes to the Accounts

for the year ended 30 September 2022

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

Income with related Where income has related expenditure the income and related expenditure is reported expenditure gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the the legacies 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 donations and gifts to which it relates. Donated services and These are only included in income (with an equivalent amount in expenditure) where the facilities 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. 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 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
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
89,140
87,362
87,362
1,778
1,778
1,778
369,673
371,451		 Total funds
2021
£
83,893
5,247
89,140
87,362
87,362
1,778
1,778
1,778
369,673
371,451

4 Income from donations and legacies

General offerings, income
and donations
Other income
Other income
Bank interest received		 Unrestricted
£
82,306
82,306
Unrestricted
£
5,069
2
5,071		 Total
2022
£
82,306
82,306
Total
2022
£
5,069
2
5,071		 Total
2021
£
83,893
83,893
Total
2021
£
5,239
8
5,247

5 Other income

16

Spa View Community Church Notes to the Accounts

6 Other expenditure

Evangelism & Missions
Employee costs
Motor and travel
Premises costs
Amortisation/depreciation
Profit/loss on disposal
General administrative
Legal and professional
7
Net (expenditure)/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 2021 At
30 September 2022
Depreciation
and impairment
At 1 October 2021
Depreciation charge for
the year
At 30 September 2022
Net book values
At 30 September 2022
At 30 September 2021		 Unrestricted
£
6,624
52,340
559
13,014
1,782
12,182
955
87,456
2022
£
1,782
2022
49,503
1,973
51,476
Land and
buildings
£
326,296
326,296
-
-
-
326,296
326,296		 Total
2022
£
6,624
52,340
559
13,014
1,782
12,182
955
87,456
Fixtures,fitti
ngs &
equipment
£
54,989
54,989
46,082
1,782
47,864
7,125
8,907		 Total
2021
£
7,914
46,989
1,854
12,977
2,227
14,427
974
87,362
2021
£
2,227
2021
43,971
2,394
46,365
Total
£
381,285
381,285
46,082
1,782
47,864
333,421
335,203

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
12Movement in funds
Restricted funds:
Unrestricted funds:
General funds
Total funds

13 Analysis of net assets between funds
Fixed assets
Net current assets		 At 1 October
2021
371,452
371,452		 2022
£
4,837
4,837
2022
£
361
779
1,140
Incoming
resources
(including
other
gains/losses)
£
87,377
87,377		 Resources
expended
£
(87,456)
(87,456)
Unrestricted
funds
£
333,421
37,952
371,373		 2021
£
810
810
2021
£
576
729
1,305
At 30
September
2022
£
371,373
371,373
Total
£
333,421
37,952
371,373

18

Spa View Community Church Notes to the Accounts

14 Commitments

Operating lease commitments

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

2022
Land and
buildings
£
Operating leases with expiry date:
Pension commitments
The pension cost charge to the company
amounted to:		 2022
Other
£
2022
£
1,973
2021
Land and
buildings
£
2021

Other


£
2021
£
2,394

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 2022

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 cleaning
Premises insurances
Premises repairs and maintenance
General administrative costs:
Depreciation of Fixtures,fittings &
equipment
Bank charges
Software, IT support and related
costs
Stationery and printing
Sundry expenses
Telephone, fax and broadband
Legal and professional costs
Accountancy and bookkeeping		 Unrestricted
funds
2022
£
82,306
82,306
5,069
2
5,071
87,377
6,624
6,624
49,503
1,973
864
52,340
559
559
221
3,781
1,620
1,836
5,556
13,014
1,782
10
3,344
241
8,587
-
13,964
955		 Total funds
2022
£
82,306
82,306
5,069
2
5,071
87,377
6,624
6,624
49,503
1,973
864
52,340
559
559
221
3,781
1,620
1,836
5,556
13,014
1,782
10
3,344
241
8,587
-
13,964
955		 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
190
1,683
6,703
12,977
2,227
-
3,840
106
10,074
407
16,654
974

20

Spa View Community Church Detailed Statement of Financial Activities

Total of expenditure of other costs
Total expenditure
Net gains on investments
Net (expenditure)/income
Net (expenditure)/income before
other gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 87,456
87,456
-
(79)
(79)
-
(79)
371,452
371,373		 87,456 87,362
87,456
-		 87,362
-
(79) 1,778
(79)
-		 1,778
-
(79) 1,778
371,452 369,674
371,373 371,452

21