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2021-12-31-accounts

CHRIST THE ROCK CHRISTIAN FELLOWSHIP FINANCIAL STATEMENTS 31 DECEMBER 2021

Company Number 08576555 Charity Number 1153404

CHRIST THE ROCK CHRISTIAN FELLOWSHIP FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2021

Contents Pages
Trustees’ Annual Report 1 - 4
Reference and Administrative Information 5
Independent Examiner’s Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 - 18
The following pages do not form part of the financial statements
Detailed Statement of Financial Activities 20 - 21

CHRIST THE ROCK CHRISTIAN FELLOWSHIP TRUSTEES’ ANNUAL REPORT YEAR ENDED 31 DECEMBER 2021

The Trustees have pleasure in presenting their report and financial statements of the Charity for the year ended 31 December 2021, which complies with statutory requirements, the governing documents and the Statement of Recommended Practice, Accounting and Reporting by Charities (FRS102) issued in 2019.

Objects of the Charity

The objects of the Charity, as contained in the Articles of Association are:

The charity seeks to further its objects through the provision of regular church services, by supporting missionary activities and by the provision of a community meeting facility at 88 Station Road Yate (The Candle).

Organisation

The Charity is governed by a Board of Trustees which is responsible for setting the strategic direction of the organisation and for establishing policy. The Board of Trustees meets regularly and involves the Eldership team of Christ the Rock Christian Fellowship in the operation of the organisation.

Investment powers

The Trustees have full and unrestricted powers of investing and transposing investments in all respects as they are absolutely and beneficially entitled thereto.

Review of the activities and future developments

Due to the ongoing Covid epidemic the Charity continued regular Sunday services of worship through the medium of Zoom between January - August 2021. As the infection rate declined and government guidelines allowed, physical services were eventually resumed from September at a new venue, St Nicholas church, Yate and moved to a new time of 4.00 p.m. instead of 10.30 a.m, due to restricted access to the premises in the morning. The facility to attend the services through Zoom has been continued, so that members now have a choice of participating either electronically or physically.

The charity continues to rent a High Street premises as its public contact base, which houses offices and several meeting rooms normally used by both the church and community groups. When government rules permitted during the spring and summer, small physical meetings were held in this High Street centre to enable those without internet access to participate in Sunday Zoom services, with strict adherence to Covid-secure practice. Due to the ongoing pandemic, only one visit by a church member to one of our linked overseas organisations has been possible during the past year. However, the charity has continued to provide grants to support the advancement of the Christian faith in various countries and also the relief of hardship among the homeless and needy population of Bristol and Yate.

The Charity continues to facilitate and support mission activities by its members with donations to

1

CHRIST THE ROCK CHRISTIAN FELLOWSHIP TRUSTEES’ ANNUAL REPORT YEAR ENDED 31 DECEMBER 2021

Albania and Greece.

The Charity continues to rely on the voluntary support of its members for both its internal activities and its outreach to the local community, where these have been possible during the pandemic. During the year the Charity employed a Youth Leader, an Office Manager, a Finance Assistant and an Elder.

The Charity has had regard for the guidance from the Charity Commission regarding public benefit, and considers that its charitable purposes fulfil the public benefit requirement as follows:

  1. Since September the Charity has held regular services of worship on premises rented from St Nicholas church, Yate and also over the Zoom platform throughout the year. It has facilitated ongoing teaching, support and social contact between members through regular small group meetings and, during the first half of the year, also through teaching videos on the internet. It has provided grants to support the advancement of the Christian faith throughout various countries of the world and the relief of hardship amongst the homeless and needy population of Bristol and within the local community.

  2. The Charity’s rented premises at 88 Station Road, Yate (known as ‘The Candle’) are available as a community facility and are used intermittently by various local groups, as permitted by government guidelines during the pandemic. A limited programme of general maintenance work has continued during the year.

  3. The Charity provides funding and a volunteer worker for the Willow Tree Centre, a separate charity providing help to women and their partners facing an unplanned pregnancy or needing help following a miscarriage, stillbirth or an abortion.

  4. The Charity has continued to run one outlet of the North Bristol Foodbank in its High Street premises, managed primarily by volunteers with oversight from the group’s paid manager.

It provides emergency food and other provisions to people in need within the community, together with a signposting system for guidance and support to its clients with the aim of preventing their continuing need for the service. The huge increase in demand on Foodbanks throughout the pandemic has been amply met by the recruitment of new volunteers and the receipt of many generous donations.

  1. The Charity provides financial and moral support to a volunteer who is working with refugees in Greece.

  2. The Charity provides volunteers and financial support for regular clubs and activities in several local primary and secondary schools.

Review of Relationships with other charities:

The Charity co-operates with other Christian groups and churches in the Bristol and Yate areas in joint worship services, leadership networking and voluntary service in the community. As mentioned above, the Charity facilitates a local Foodbank under the management of a large neighbouring group of Foodbanks, working in collaboration with the Trussell Trust. It also provides volunteer workers for various other charities such as the Willow Tree Centre, Re-generate and One25 Ltd.

The Charity has ongoing links with missionaries in Albania and Greece.

Reserves

The Trustees have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets (“the free reserves”) should represent 3 – 6 months of expenditure, which equated to between £35,610 and £71,220 in general funds. At this level, the Trustees are confident that the

2

CHRIST THE ROCK CHRISTIAN FELLOWSHIP TRUSTEES’ ANNUAL REPORT YEAR ENDED 31 DECEMBER 2021

organisation will be able to continue its current activities in the event of a significant drop in funding.

In 2021 significant donations have been received and retained in the restricted funds (Foodbank account). This has been discussed with North Bristol Foodbank who were happy for the money to be retained in the Charity’s account. Due to the ongoing pandemic and expected increasing economic hardship in 2022, the Trustees were happy to retain these funds and review the position towards the end of 2022 with a view to moving to a more normal level of reserves once conditions have stabilised.

At the balance sheet date, free reserves amounted to £127,380. The year ended with a surplus in free reserves, with reduced expenditure on hiring premises and supporting Mission activities as a result of the pandemic.

Implications of Covid 19 epidemic

At the date of this report the financial situation of the charity continues not to have been significantly affected by the ongoing epidemic, apart from a slight decrease in income from members. It is recognised that this downturn may be a continuing trend during the next months due to the rising cost of living, but at present there are sufficient reserves to counterbalance this possibility, as well as scope for reducing costs should it become necessary. There was again a significant reduction in normal costs during the first months of the year, as a result of not paying venue hire charges for physical Sunday meetings while the epidemic prohibited them.

In common with most churches, Sunday meetings were held solely through the medium of Zoom until September and the vast majority of members maintained regular connection with the church through these meetings and other group activities (via electronic means). Throughout the past year the church has continued to offer effective support for its most vulnerable members, particularly in relation to financial need, mental health and prevention of social isolation. Special consideration has been given to young people, with regular support from youth leaders combined with occasional small physical meetings, when possible.

Investment policy

As income from funders is used within a short time of receipt, the Trustees consider that the most appropriate policy for investing funds is to place them on short-term deposit.

Risk review

The Trustees have a risk management strategy which comprises:

As in the previous year, the main risk to the charity during the past year was the possibility of members becoming gradually disconnected from the church due to periodic rises in the Covid infection rate and concerns about meeting physically. However, to date the majority of members have continued to attend Sunday meetings (either physically or electronically) and many members have also met regularly in various small groups. Because of the continuing engagement from members the charity’s income has remained fairly stable, though as previously mentioned, it is recognised that our income may decrease over the next months due to the rising cost of living. There is scope for reducing the charity’s outgoings to compensate for this, should the need arise.

3

CHRIST THE ROCK CHRISTIAN FELLOWSHIP TRUSTEES’ ANNUAL REPORT YEAR ENDED 31 DECEMBER 2021

Safeguarding

Any issues that arise are promptly investigated by a Safeguarding Team, comprising the Safeguarding Officer (a Trustee) plus two members of the Leadership team. Professional guidance from a consultancy organisation is sought whenever necessary; there were no significant safeguarding issues during the past year.

Health & Safety

A designated Health & Safety Officer (a Trustee) maintains oversight of all health & safety issues, with support from other members of the charity where appropriate. There are detailed policies to cover all relevant areas of the charity’s operation, which are approved by Trustees and reviewed periodically.

Statement of trustees’ responsibilities

The trustees (who are also directors of Christ the Rock - Christian Fellowship for the purposes of company law) are responsible for preparing the Trustees’ Report (incorporating the strategic report and directors’ report) and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

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

Signed by order of the trustees

P. Douglas Chair of the trustees

Date: 11[th] September 2022

4

CHRIST THE ROCK CHRISTIAN FELLOWSHIP REFERENCE AND ADMINISTRATIVE INFORMATION YEAR ENDED 31 DECEMBER 2021

Status

The Charity is governed by its Articles of Association, dated 19 June 2013. It was incorporated as a company limited by guarantee, number 08576555 and was registered with the Charity Commission, number 1153404 on the same date.

Trustees

The Trustees who are directors for the purpose of company law and who served during the year are:

A. Bailey L.J. Charles P. Douglas (chair) A. D. Penn (treasurer) P. Anthony (Appointed 16.03.21) G. Stafford (Appointed 12.05.22)

Registered Office

The Church Office, 88 Station Road, Yate, Bristol, BS37 4PH

Independent Examiner

Josh Kingston BSc ACA, Burton Sweet Limited, The Clock Tower, 5 Farleigh Court, Old Weston Road, Flax Bourton, Bristol BS48 1UR

Bankers

Lloyds Bank plc, 40 High Street, Chipping Sodbury, Bristol BS37 6AW

5

CHRIST THE ROCK CHRISTIAN FELLOWSHIP INDEPENDENT EXAMINER’S REPORT YEAR ENDED 31 DECEMBER 2021

Independent examiner’s report to the trustees of Christ the Rock - Christian Fellowship

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2021.

.

Responsibilities and basis of report

As the charity’s trustees of the Company (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 Company 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 confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

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.

Josh Kingston BSc ACA, Burton Sweet Limited, The Clock Tower, 5 Farleigh Court, Old Weston Road, Flax Bourton, Bristol BS48 1UR,

Date 8[th] September 2022

6

CHRIST THE ROCK CHRISTIAN FELLOWSHIP

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) YEAR ENDED 31 DECEMBER 2021

Note
Income from:
Donations and legacies
2
Other trading activities
Investments
Total income
Expenditure on:
Charitable activities
3
Total expenditure
Net income/(expenditure)
6
Transfers between funds
13
Net movement in funds
Total funds at start of year
13
Total funds at end of year
13		 Unrestricted
Funds
£
123,467
-
55
123,522
114,480
114,480
9,042
(3,723)
5,319
123,842
129,161		 Restricted
Funds
£
41,090
-
-
41,090
27,959
27,959
13,131
3,723
16,854
46,911
63,765		 Total Funds
2021
£
164,557
-
55
164,612
142,439
142,439
22,173
-
22,173
170,753
192,926		 Total Funds
2020
£
197,288
1,919
558
199,765
150,137
150,137
49,628
-
49,628
121,125
170,753

The Charity has no recognised gains or losses other than the results for the year as set out above.

All of the activities of the charity are classed as continuing.

The notes on pages 9 to 18 form part of these financial statements See note 9 for fund-accounting comparative figures

7

CHRIST THE ROCK CHRISTIAN FELLOWSHIP

BALANCE SHEET

AS AT 31 DECEMBER 2021

----- Start of picture text -----
AS AT 31 DECEMBER 2021 Company Registration Number 08576555
2021 2020
Note £ £
Fixed assets
Tangible assets 10 1,781 989
Current assets
Debtors 11 7,008 8,954
Cash at bank and in hand 187,555 163,411
194,563 172,365
Liabilities
Creditors : amounts falling
due within one year 12 (3,418) (2,601)
Net current assets or liabilities 191,145 169,764
Net assets or liabilities 192,926 170,753
FUNDS
Unrestricted funds
General funds 14 129,161 123,842
Restricted funds 14 63,765 46,911
Total funds 192,926 170,753
----- End of picture text -----

For the year ended 31 December 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

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

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act applicable to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.

These financial statements were approved by the Trustees on 8th September 2022 and are signed on their behalf by:

P Douglas (Chair of Trustees)

The notes on pages 9 to 18 form part of these financial statements

8

CHRIST THE ROCK CHRISTIAN FELLOWSHIP

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2021

1 Accounting policies

Accounting convention

The accounts (financial statements) have been prepared in accordance with the historical cost convention and in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Companies Act 2006 and UK Generally Accepted Practice as it applies from 1 January 2019.

The charity is a public benefit entity as defined under FRS102. The Trustees consider that there are no material uncertainties affecting the ability of the charity to continue as a going concern.

Income

Income from donations is included in income when these are receivable, except as follows:

I. When donors specify that donations given to the charity must be used in future accounting periods, the income is deferred until those periods;

II. When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred until the pre-conditions have been met.

Gifts in kind includes donated services and facilities which are recognised at a reasonable estimate of the amount the Charity would be prepared to pay for such items. An equivalent amount has been included as expenditure under the appropriate heading in the Statement of Financial Activities.

The charity receives donations of food items for the Foodbank to distribute to those in short-term need. These donations are not valued as the charity considers the benefit from doing so would be outweighed by the cost of calculating such a valuation.

Expenditure

Expenditure is recognised in the period in which it is incurred. Expenditure includes attributable VAT which cannot be recovered.

Charitable Activities

Grants awarded are allocated to charitable activities.

Grants awarded are treated as expenditure and a liability in the accounts as soon as they become legal or constructive obligations. In the case of multi-year grant awards, the funding for all years is immediately recognised unless there are conditions which need to be met by the recipient to enable the release of subsequent years’ funding.

Governance costs

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity. Governance costs are included within support costs.

9

CHRIST THE ROCK CHRISTIAN FELLOWSHIP

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2021

Tangible fixed assets

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

Office equipment - 25% p.a. reducing balance Fixtures and fittings - 25% p.a. reducing balance Improvements to leasehold property - straight line over the remaining period of the lease

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.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors and provisions

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.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objects at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Designated funds form part of unrestricted funds and have been identified as being for particular purposes by the Trustees. They are not restricted and can be transferred to general funds at any time at the discretion of the Trustees.

Further explanation of the nature and purpose of each fund is included in note of the financial statements.

10

CHRIST THE ROCK CHRISTIAN FELLOWSHIP

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2021

2 Income from: Donations and legacies

Offerings, donations and gift aid
Offerings, donations and gift aid		 Unrestricted
Funds
£
123,467
123,467
Unrestricted
Funds
£
129,784
129,784		 Restricted
Funds
£
41,090
41,090
Restricted
Funds
£
67,504
67,504		 Total Funds
2021
£
164,557
164,557
Total Funds
2020
£
197,288
197,288

Aggregate donations from Trustees, key management personnel, and other related parties was £27,700 (2020: £29,435).

3 Expenditure on: Charitable activities

General Ministry
Mission
Youth
General Ministry
Mission
Youth		 Activities
undertaken
directly
£
18,560
-
1,207
19,767
Activities
undertaken
directly
£
22,618
-
1,367
23,985		 Grant funding
of activities
(Note 4)
£
-
23,912
-
23,912
Grant funding
of activities
(Note 4)
£
-
21,248
-
21,248		 Support
Costs
(Note 5)
£
98,760
-
-
98,760
Support
Costs
(Note 5)
£
104,904
-
-
104,904		 Total Funds
2021
£
117,320
23,912
1,207
142,439
Total Funds
2020
£
127,522
21,248
1,367
150,137

11

CHRIST THE ROCK CHRISTIAN FELLOWSHIP

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2021

4 Analysis of grants

The total grants awarded during the year was as follows:
Grants to Christian organisations
Bristol International Trust (BISC)
Willow Tree Centre
Heart Heroes
Off the Record
Regener8
Lions Club
Small grants of £150 or less
Grants to individuals
Total grants payable		 2021
£
600
2,000
800
800
1,020
-
217
18,475
23,912		 2020
£
725
1,200
-
-
1,020
969
-
17,334
21,248

5 Support costs

Support costs are allocated on the basis of cost of activities undertaken directly.

Office costs
Insurance
Staff costs
Sundry
Repairs & renewals
Bank charges
Depreciation
Legal and professional fees
Governance costs
Independent examination fees		 Total
2021
£
35,374
1,196
51,548
38
5,517
160
594
2,395
1,938
98,760		 Total
2020
£
37,905
1,762
51,862
364
3,980
225
1,108
5,898
1,800
104,904

12

CHRIST THE ROCK CHRISTIAN FELLOWSHIP

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2021

6 Net income/(expenditure) for the year

This is stated after charging:

----- Start of picture text -----
||||| |---|---|---|---| |2021|2020| |£|£| |Independent examiner's fee|- Independent examination|678|630| |- Accounts preparation|1,260|1,170| |Depreciation|594|1,108|

----- End of picture text -----

No Trustees have been reimbursed for their out of pocket travel expenses (2020: None). No Trustee received any remuneration during the year.

7 Staff costs and numbers

The aggregate payroll costs were:

----- Start of picture text -----
|||| |---|---|---| |2021|2020| |£|£| |Wages & salaries|48,350|49,245| |Social security costs|66|-| |Pension contributions|765|752| |49,181|49,997|

----- End of picture text -----

No employee received emoluments of more than £60,000.

The total employment benefits received by key management personnel including employer national insurance and employer pension were £49,115 (2020: £49,997).

The average weekly number of employees based on average headcount during the year was as follows:

----- Start of picture text -----
|||| |---|---|---| |2021|2020| |No.|No.| |Fellowship|4|4|

----- End of picture text -----

8 Taxation

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

13

CHRIST THE ROCK CHRISTIAN FELLOWSHIP

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2021

----- Start of picture text -----
9 Statement of Financial Activities comparative figures
Unrestricted Restricted Total Funds
For the year ended 31 December 2020 Funds Funds 2020
£ £ £
Income from:
Donations and legacies 129,784 67,504 197,288
-
Other trading activities 1,919 1,919
Investment income 558 - 558
Total income 132,261 67,504 199,765
Expenditure on:
Charitable activities 118,859 31,278 150,137
Total expenditure 118,859 31,278 150,137
Net income/expenditure 13,402 36,226 49,628
Transfers between funds (2,458) 2,458 -
Net movement in funds 10,944 38,684 49,628
Total funds at start of year 112,898 8,227 121,125
Total funds at end of year 123,842 46,911 170,753
----- End of picture text -----

14

CHRIST THE ROCK CHRISTIAN FELLOWSHIP

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2021

----- Start of picture text -----
10 Tangible fixed assets
Improvements
to Leasehold Office Fixtures &
Property Equipment Fittings Total
£ £ £ £
Cost or valuation
At 1 January 2021 18,700 2,714 689 22,103
Additions - 1,386 - 1,386
- - - -
Disposals
At 31 December 2021 18,700 4,100 689 23,489
Depreciation
At 1 January 2021 18,700 1,822 592 21,114
Charge for the year - 570 24 594
- - - -
Disposals
At 31 December 2021 18,700 2,392 616 21,708
Net book value
At 31 December 2021 - 1,708 73 1,781
At 31 December 2020 - 892 97 989
11 Debtors
2021 2020
£ £
Gift Aid 7,008 8,574
Other debtors & prepayments - 380
7,008 8,954
12 Creditors: amounts falling due within one year
2021 2020
£ £
Accruals 2,612 1,800
Other creditors 296 333
Tax and social security 510 468
3,418 2,601
----- End of picture text -----

15

CHRIST THE ROCK CHRISTIAN FELLOWSHIP

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2021

13 Movement in funds

For the year ended 31 December 2021
At 1 Jan
2021
£
Unrestricted funds
General funds
123,842
123,842
Restricted funds
Special Needs
-
Mission Action Group
3,155
Bean Fund
49
Foodbank Local Hardship Fund
43,707
Church Weekend Away
-
46,911
Total funds
170,753
For the year ended 31 December 2020
At 1 Jan
2020
£
Unrestricted funds
General funds
112,898
112,898
Restricted funds
Special Needs
364
Mission Action Group
1,325
Bean Fund
583
Foodbank Local Hardship Fund
5,955
8,227
Total funds
121,125		 Income
£
123,522
123,522
2,299
9,732
-
25,804
3,255
41,090
164,612
Income
£
132,261
132,261
830
10,955
49
55,670
67,504
199,765		 Expenditure
£
(114,480)
(114,480)
(3,504)
(14,080)
-
(7,251)
(3,124)
(27,959)
(142,439)
Expenditure
£
(118,859)
(118,859)
(1,851)
(10,926)
(583)
(17,918)
(31,278)
(150,137)		 Transfers
£
(3,723)
(3,723)
1,205
2,518
-
-
-
3,723
-
Transfers
£
(2,458)
(2,458)
657
1,801
-
-
2,458
-		 At 31 Dec
2021
£
129,161
129,161
-
1,325
49
62,260
131
63,765
192,926
At 31 Dec
2020
£
123,842
123,842
-
3,155
49
43,707
46,911
170,753

16

CHRIST THE ROCK CHRISTIAN FELLOWSHIP

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2021

13 Movement in funds (continued)

Restricted funds

The Special Needs Fund consists of funds given by church members to support people both inside and outside the church with short-term problems.

Mission Action Group funds are those donated for supporting mission abroad, particularly in Greece, Albania and Burkina Faso.

The Bean Fund is made up of small donations from church members used to help provide meals (beans) for the homeless in Bristol.

Foodbank Local Hardship Fund. This fund provides a range of ancillary services to clients of the Trussell Trust Foodbank outlet that operates on the Charity's premises.

Church Weekend Away Fund. This relates to contributions made by some members of the church towards the cost of a weekend away during the year.

The transfers between funds represents transfers from unrestricted funds to support the Special Needs and Mission Action Group funds as part of the Charity's Mission expenditure.

14 Analysis of net assets between funds

As at 31 December 2021
Tangible fixed assets
Other net assets
As at 31 December 2020
Tangible fixed assets
Other net assets		 Restricted
General
Total
Funds
Funds
£
£
£
-
1,781
1,781
63,765
127,380
191,145
63,765
129,161
192,926
Restricted
General
Total
Funds
Funds
£
£
£
-
989
989
46,911
122,853
169,764
46,911
123,842
170,753

17

CHRIST THE ROCK CHRISTIAN FELLOWSHIP

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2021

15 Related party transactions

There are no transactions with trustees or other related parties other than those disclosed as required by the SORP elsewhere in the financial statements.

16 Operating lease commitments

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|||| |---|---|---| |At the year- end, the Charity had total minimum commitments under non-|Land &|Land &| |cancellable operating leases as set out below:|Buildings|Buildings| |2021|2020| |£|£| |Amounts payable:| |Within 1 year|27,500|27,500| |Between 2-5 years|82,500|82,500|

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17 Company limited by guarantee

The charity is a company limited by guarantee having no share capital. Every member is liable to contribute £1 towards the costs of dissolution and the liabilities incurred by the charity in the event of the

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CHRIST THE ROCK CHRISTIAN FELLOWSHIP

MANAGEMENT INFORMATION

YEAR ENDED 31 DECEMBER 2021

The following pages do not form part of the statutory financial statements which are the subject of the independent examiner's report on page 6 .

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CHRIST THE ROCK CHRISTIAN FELLOWSHIP

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 DECEMBER 2021

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Total Funds Total Funds
2021 2020
£ £
Income
Offerings 1,216 3,044
Gift aid donations 86,516 88,884
Gift aid receipt 18,235 21,528
Payroll giving 16,470 15,480
Church weekend contributions 3,255 -
Donations to Special Needs Fund 2,299 830
Mission Action Group Funds 10,482 11,803
Youthwork activities 280 -
Foodbank Local Hardship Fund 25,804 55,670
Bean Fund - 49
Room rental - 1,919
Investment income 55 558
Total income 164,612 199,765
Expenditure
Charitable activities
Mission
Grants to Christian organisations 5,437 3,914
Grants to individuals 18,475 17,334
23,912 21,248
General ministry
Visiting speakers 210 -
Books, music & Traidcraft purchases 2,678 287
Foodbank Local Hardship 7,251 17,918
Membership 1,793 2,562
-
Church weekend away 3,124
Special Needs grants 3,504 1,851
18,560 22,618
Young people
Kingdom Kids 129 -
Youth group 1,078 1,367
1,207 1,367
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CHRIST THE ROCK CHRISTIAN FELLOWSHIP

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 DECEMBER 2021

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Total Funds Total Funds
2021 2020
£ £
Support costs allocated to charitable activities
Rent 28,604 30,757
Rates & water 1,729 1,907
Light & heat 2,577 2,428
Insurance 1,196 1,762
Telephone 1,633 1,382
Printing, postage & stationery 765 1,431
Staff salaries & wages 48,350 49,245
Employer's pension contributions 765 752
Training and other staff costs 2,499 1,865
Sundry expenses 38 364
Repairs & renewals 5,517 3,980
Bank charges 160 225
Depreciation 594 1,108
Legal and professional fees 2,395 5,898
Independent examination fees 1,938 1,800
98,760 104,904
Total expenditure 142,439 150,137
Net surplus/(deficit) 22,173 49,628
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