CHELMSFORD PRESBYTERIAN CHURCH
Trustees’ Annual Report
for the Period
From 01/04/2020 To 31/03/2021
Section A Reference and administration details
Charity name Chelmsford Presbyterian Church
Other names charity is known by CPC
Registered charity number (if any) 1160844
Charity’s principal address 124 New London Road
| 124 New London Road | 124 New London Road |
|---|---|
| Chelmsford | |
| Essex | |
| Postcode | CM2 0RG |
Names of the charity trustees who manage the charity
| 1 2 3 |
Trustee name | Office (if any) | Dates acted if not for wholeyear |
Name of person (or body) entitled to appoint trustee(if any) |
|---|---|---|---|---|
| David Ferguson | Chairman | |||
| Hugo Heij | ||||
| Darren Moore |
Names of the trustees for the charity, if any, (for example, any custodian trustees)
| Name | Dates acted if not for wholeyear |
|---|---|
| None |
Names and addresses of advisers (Optional information)
| 1 2 |
Type of adviser | Name | Address |
|---|---|---|---|
| Bank | CAF Bank Ltd | 25 Kings Hill Avenue, Kings Hill, West Malling, Kent,ME19 4JQ |
|
| Legal and Financial | Stewardship | 1 Lamb’s Passage,London,EC1Y 8AB |
Name of chief executive or names of senior staff members (Optional information)
None
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Section B Structure, governance and management
Description of the charity’s trusts
Type of governing document Constitution dated 26 February 2015. (e.g. trust deed, constitution) How the charity is constituted As a Charitable Incorporated Organisation (CIO). (e.g. trust, association, company) Trustee selection methods Trustees are appointed by the existing trustees from among the elected (e.g. appointed by, elected by) officers of the church (i.e. its elders and deacons).
- (e.g. trust, association, company)
Additional governance issues (Optional information)
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You may choose to include A Safeguarding and Child Protection Policy is in place. The expertise of the additional information, where “Thirtyone:eight” organisation is used to liaise with the Disclosure and relevant, about: Barring Service, in order to carry out the necessary checks prior to the • policies and procedures commencement of trusteeship or participation of any individual in church adopted for the induction youth work. and training of trustees;
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• the charity’s organisational The church is a congregation belonging to the Evangelical Presbyterian structure and any wider Church in England and Wales (EPCEW). As such it shares the same vision network with which the as 22 other congregations within the Presbytery, and through the Presbytery, charity works; with other like-minded churches throughout the world (EPCEW is a
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• member of the International Conference of Reformed Churches). relationship with any related parties;
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• trustees’ consideration of major risks and the system and procedures to manage them.
Section C Objectives and activities
| Section C | Objectives and activities |
|---|---|
| Summary of the objects of the charity set out in its governing document Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit) |
• To advance the Christian faith in accordance with the Creed applicable to the Church Fellowship in Chelmsford and in such other parts of the United Kingdom or the world as the charity trustees may from time to time think fit and to fulfil such other purposes which are exclusively charitable according to the law of England and Wales and are connected with the charitable work of the CIO. • To relieve persons who are in conditions of need or hardship and to relieve the distress caused thereby in the said location and in such other parts of the United Kingdom or the world as the charity trustees may from time to time think fit. |
| Holding public worship services on a Sunday and other meetings throughout the week to promote the spiritual growth of those in attendance. Supporting missionary activities through prayer and financial aid, and giving similar support to individuals who find themselves in need. The trustees have had regard to the Charity Commission’s guidance on public benefit. In doing so, we can confirm that the church’s activities wholly comply with this guidance. In particular, this is evidenced by the way we have sought to advance the Christian faith through outreach and teaching ministries to as many members of the public, both at home and abroad, as we are able to reach. This year, our donations to the work of Pamoja supporting the needy in Africa, as well as our participation in Blythswood Care’s annual Christmas shoebox appeal, exemplify our desire to relieve hardship, to the extent that we as a small congregation are able to do so. |
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Additional details of objectives and activities (Optional information)
You may choose to include Regarding the church’s grant-making policy, the trustees decide on a casefurther statements, where by-case basis whether or not to award a grant, as requests or known relevant, about: situations arise. Grants are only awarded in light of the church’s charitable • policy on grant-making; objectives, with an appropriate level of due diligence having taken place • with regard to any potential beneficiary.
- policy programme related investment;
• Regarding volunteer contributions, since the church only employs one fullcontribution made by volunteers. time person, the work of every member of the church, aided by the power of the Holy Spirit, makes a significant difference in its ability to achieve the above objectives. The financial resources of the church, to a very large extent, are also given by the members, and much work is done privately, without recognition, and the hours and value of that time cannot be quantified.
Section D Achievements and performance
Summary of the main During this year the main ways in which the church has sought to fulfil the achievements of the charity calling of Christ upon it have been as follows: • during the year Preaching and teaching the whole counsel of God. This was primarily achieved through the regular teaching of the church on Sunday and midweek.
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Sharing the good news about the love of Christ through running occasional Christianity Explored courses, as well as hosting special evangelistic events where the gospel is clearly proclaimed.
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Seeking to impact the emerging generation through occasional Sunday School meetings, and through our bi-weekly Sunday morning Youth Club.
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Providing financial, practical and prayer support to individuals and organisations seeking to advance the gospel of Christ. The church supported individuals working in Europe and the Middle East. We also helped Christian organisations providing care for the poor and disadvantaged in Eastern Europe (Blythswood Care) and Africa (Pamoja).
Due to the restrictions in place as a result of the COVID-19 pandemic, for much of the past year our regular and evangelistic services have had to be conducted online via Zoom and YouTube.
Section E Financial review
Brief statement of the charity’s The trustees have determined that the charity should aim to hold policy on reserves unrestricted cash of no less than £26,000 (which equates to about 6 months of unrestricted expenditure) so that the charity can continue to operate should income and / or expenditure vary adversely. At the year end, the charity held unrestricted cash of £70,958 and the charity is therefore complying with its reserves policy.
At the end of the year the church also held £9,673 in restricted funds. Most of the restricted reserves are held in the Deacons’ Fund, which allows emergency aid to be provided for those suffering acute hardship.
The budget for the 2021/22 financial year shows a predicted surplus of over £12,000, therefore no issues are envisaged with regard to the charity as a going concern.
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Details of any funds materially None. in deficit
Further financial review details (Optional information)
You may choose to include As far as Income is concerned, over 99% of funds were received through additional information, where the freewill giving of members and adherents to the church. relevant about:
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the charity’s principal Income to the restricted funds amounted to over 15% of total income. This sources of funds (including was made up of gifts for the Deacons’ Fund and the repayment of loans any fundraising); previously made from this Fund, as well as giving towards Special
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• how expenditure has Offerings. supported the key objectives of the charity; Over 88% of gifts received from individuals was given in a tax-efficient
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• manner (only the amount of tax reclaimed directly by the church is shown investment policy and in the figures on page 8, which excludes tax reclaimed at source by third-
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objectives including any party organisations such as Stewardship, Charities Aid Foundation and
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ethical investment policy Charities Trust).
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adopted. As far as Expenditure is concerned, around 50% of outgoings during the year were related to the cost of employing and reimbursing the necessary expenses of our Minister.
Around 12% of expenditure was associated with Property costs, which included the provision of accommodation for our Minister and the rental of church premises.
The above amounts form a significant portion of church expenditure as a whole, however the value of having our own Minister to lead the congregation in its spiritual growth, and thus enabling the church to fulfil its objectives, far outweighs the financial cost of his employment and housing.
Of the remaining expenditure, the most significant portion was the 33% donated to individuals and organisations, part of which included those working in the mission field at home and abroad. This expenditure helped with gospel outreach or supported those in need. Where possible, the church aims to donate at least 10% of its income towards missionary support, and this was achieved again last year (over 18% of our income was given to those engaged in mission work).
Section F Other optional information
A total of £1,665 was paid to trustees or their close family members, as reimbursement for expenses incurred on behalf of the church.
The above amount excludes additional payments made to Darren Moore, a trustee who is also employed as the Minister of the church. His salary, pension, insurance and telephone contributions amounted to £33,512.
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Section G
Declaration
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees:
Signature D R Ferguson Full name David Richard Ferguson Position (e.g Secretary, Chair, etc.)[ Chairman ] Date 12/12/2021
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Independent examiner’s report on the accounts
Section A Independent Examiner’s Report
Report to the trustees / members of[Chelmsford Presbyterian Church ]
On accounts for the year ended[31/03/2021 ] Set out on pages 8 to 10
Charity no (if any)[1160844 ]
Responsibilities and I report to the trustees on my examination of the accounts of the above charity basis of report (“the Charity”) for the year ended 31/03/2021.
As the trustees of the Charity, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the 2011 Act”).
I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent I have completed my examination. I confirm that no material matters have come examiner’s statement to my attention in connection with the examination which gives me cause to believe that in any material respect:
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accounting records were not kept in accordance with section 130 of the 2011 Act; or
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the accounts do not accord with the accounting records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed:[M Evans]
Date:[14/12/2021]
Name: Mary Evans
Relevant professional qualification(s) or body (if any):
Address: Stewardship 1 Lamb’s Passage London EC1Y 8AB
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Section B
Disclosure
Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
Give here brief details of any items that the examiner wishes to disclose.
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CHELMSFORD PRESBYTERIAN CHURCH
Receipts and Payments Account
for the year ending 31/03/2021
| Notes | General | Restricted | Total | Total | Total | Total | |
|---|---|---|---|---|---|---|---|
| Funds | Funds | 2020/21 | 2019/20 | ||||
| £ | £ | £ | £ | ||||
| Incoming Resources | |||||||
| Charitable income | |||||||
| Grants and gifts received | 72,978 | 14,553 | 87,531 | 79,917 | |||
| Tax refunds under Gift Aid | 14,461 | 863 | 15,324 | 13,415 | |||
| 87,439 | 15,416 | 102,856 | 93,332 | ||||
| Other income | |||||||
| Interest receivable | 79 | 4 | 83 | 172 | |||
| Loan repayments | 0 | 800 | 800 | 3,500 | |||
| Other | 73 | 0 | 73 | 148 | |||
| Total Incoming Resources | 87,591 | 16,220 | 103,811 | 97,152 | |||
| Resources Expended | |||||||
| Charitable expenditure in furtherance | |||||||
| of the church’s objective | |||||||
| Direct costs | 2 | 46,057 | 0 | 46,057 | 88,408 | ||
| Grants and loans payable | 3 | 6,180 | 16,170 | 22,350 | 13,765 | ||
| Total Resources Expended | 52,237 | 16,170 | 68,407 | 102,173 | |||
| Net Incoming/(Outgoing ) | |||||||
| Resources before transfers | 35,354 | 50 | 35,405 | (5,021) | |||
| Transfers between funds | 0 | 0 | 0 | 0 | |||
| Net Movement in Funds | 35,354 | 50 | 35,405 | (5,021) | |||
| Starting Balances | 35,604 | 9,623 | 45,227 | 50,248 | |||
| Ending Balances | 70,958 | 9,673 | 80,632 | 45,227 |
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CHELMSFORD PRESBYTERIAN CHURCH
Statement of Assets and Liabilities
for the year ending 31/03/2021
| Notes A Cash funds Cash at bank with immediate access B Other monetary assets Gift aid due to charity Other debtors C Liabilities Falling due within one year Fee for Independent Examination Total D Assets retained for charity's own use Land and buildings (church manse) Equipment |
General Designated Funds Funds £ £ 70,958 - 70,958 - 2,687 - - - 2,687 - 900 - 900 - 900 - Unrestricted Funds |
Restricted Funds £ 9,673 9,673 - 850 850 - - - |
Total Total 2020/21 2019/20 £ £ 80,632 45,227 80,632 45,227 2,687 2,941 850 - 3,537 2,941 900 - 900 - 900 - Current Value £ 455,079 4,320 459,399 |
|---|---|---|---|
Current values have been estimated by the trustees.
The Estimated Market Value of the manse is based on the purchase price and building society projections.
E Guarantees and secured debts
No guarantees have been made, which result in an outstanding potential liability as at the year-end date.
There are no outstanding debts at the date of the statement of assets and liabilities, which are owed and which are secured by an express charge on any of the assets of the CIO.
The accounts were approved by the trustees and signed on their behalf by:
Signature D R Ferguson Full name David Richard Ferguson
Date 12/12/2021
The notes on page 10 form part of these accounts.
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CHELMSFORD PRESBYTERIAN CHURCH
Notes to the Accounts
for the year ending 31/03/2021
1. Accounting Policies
The accounts have been prepared on a receipts and payments basis with a statement of assets and liabilities.
2. Direct costs
| 2. Direct costs | General | Restricted | Total | Total | |
| Funds | Funds | 2020/21 | 2019/20 | ||
| £ | £ | £ | £ | ||
| Employment costs | (Note 4) | 33,596 | 0 | 33,596 | 32,582 |
| Property costs | (Note 5) | 7,969 | 0 | 7,969 | 49,775 |
| Insurance | 811 | 0 | 811 | 790 | |
| Support services | 413 | 0 | 413 | 213 | |
| Outreach activities | 939 | 0 | 939 | 2,035 | |
| Work among the young | 129 | 0 | 129 | 106 | |
| Equipment purchase | 657 | 0 | 657 | 603 | |
| Management & administration | 1,214 | 0 | 1,214 | 2,244 | |
| Other costs | 328 | 0 | 328 | 60 | |
| 3. Grants and Discretionary Payments | 46,057 | 0 | 46,057 | 88,408 | |
| Loans - Individuals | 0 | 1,650 | 1,650 | 0 | |
| Grants - Individuals | 2,000 | 1,000 | 3,000 | 6,415 | |
| Grants - Institutions | 4,180 | 13,520 | 17,700 | 7,350 | |
| The grants to institutions amounting to £1,000 or more during | 6,180 the year were: |
16,170 | 22,350 | 13,765 | |
| EMF (supporting missionaries across Europe) | 6,300 | ||||
| LCM (supporting outreach work in London) | 4,025 | ||||
| PAMOJA (supporting schools | & orphanages in Kenya) | 3,375 | |||
| EPCEW Presbytery (supporting other churches in the presbytery) | 1,500 | ||||
| Daylight Christian Prison Trust (outreach to prisoners in the | UK) | 1,250 | |||
| Innovista (training young Christian leaders across Europe and Asia) | 1,000 |
4. Employees
The church has one employee, Rev Darren Moore, to whom the employment costs above refer, a trustee who, as authorised in the church'€s constitution, and in his capacity as minister of the church, received a salary of £29,802 during this financial year.
| 5. Property costs Rent Council tax & water rates Maintenance Mortgage repayments 6. Movement of Restricted Funds Deacons’ Funds (for the relief of hardship or suffering) Building Fund (for purchase/maintenance of church property) *Special Offerings (one-off restricted collections) Copper Coin Collection (for Kenyan orphanages) |
3,640 3,640 3,046 2,970 1,284 857 0 42,308 7,969 49,775 Balance at Incoming Resources Balance at 31/03/20 Resources Expended 31/03/21 7,857 1,823 (1,650) 8,029 1,666 0 0 1,667 100 14,385 (14,520) (35) 0 12 0 12 |
3,640 3,640 3,046 2,970 1,284 857 0 42,308 |
|---|---|---|
| 7,969 49,775 |
||
| 9,623 16,220 (16,170) 9,673 |
*The small negative balance will be covered by Gift Aid received after the year end.
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