2020-08-31-accounts - North Tendring Christian Initiatives

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North Tendring Christian Initiatives

Trustees’ Report and Accounts for the year ended 31[st] August 2020

North Tendring Christian Initiatives

Report of the Trustees

for the period to 31 August 2020

Trust Information

Status

North Tendring Christian Initiatives (NTCI) is a Charitable Incorporated Organisation (CIO) that was set up on 24[th] February 2015 and registered with the Charity Commission (registration number 1161372).

NTCI operates under the two operational names of Peninsular Youth Ministries (PYM) and The Hub.

Trustees
Revd. Laura Garnham	Temporary Chair
Michael Dew
Revd. Simon Heron	Chair (resigned March 2020)
Malcolm Westwood
Revd. Tom Osborn
Canon Margaret Shaw

Registered Address Modena Station Road Gt Bentley Essex CO7 8LJ

Hon. Treasurer Anna Sallis Independent Examiner John Dobner

North Tendring Christian Initiatives

Report of the Trustees (continued)

for the period to 31 August 2020

Object

The object of the CIO is to advance and practice the Christian religion for the public benefit in accordance with the Basis of Faith contained in the Appendix to this Constitution (Apostles Creed) by:

(1) offering a resource of trained youth workers to the schools, youth groups, churches and other organisations in North East Essex and the surrounding area;

(2) providing a safe meeting place in Manningtree that will be open to all teenagers living in Manningtree and the surrounding area;

(3) providing a facility in Manningtree through which visitors can obtain access to support, information, advice, Credit Union facilities and similar services;

(4) providing money management courses and other services as need may arise within Manningtree and the surrounding area.

Organisational Structure

NTCI has two operations, Peninsular Youth Ministries (PYM) and The Hub, both of which are registered with the Charities Commission.

NTCI has a Board of Trustees that meets once every three to four months to discuss the mission, the image, the administration and the financial position of the organisation. The work for the running of the NTCI is delegated under operational procedures to the two management committees, one for each operation. These management committees were merged in April 2019 as there was an overlap of personnel in the management committees and decisions about the operational running cannot be taken in isolation. The committee members are appointed from clergy and lay people from the churches of North Tendring.

Commented [AS1]: Have they now become one? And it yes, when?

There is also delegation to the Treasurer who is responsible for banking, for keeping the accounting records and for financial matters generally. Banking transactions need to be authorised by any two people drawn from the Trustees and the Treasurer, except for cheques of £100 or less which require only one signature.

Support

Support for the work of PYM continued to be ecumenical, with churches of almost every denomination across North Tendring being involved through the participation of members of the clergy and through the support of many lay people, in a variety of ways.

It is noticeable that the Hub is not being utilised as much as it used to be and the Trustees are looking into new activities and groups being encouraged to use the facility.

Trustees and Officers

The Rev’d Simon Heron resigned from the Trust in March 2020 due to his new posting. The chair passed temporarily to Rev’d Laura Garnham for the remainder of the year.

North Tendring Christian Initiatives

Report of the Trustees (continued)

for the period to 31 August 2020

PYM Operational Report

During the year, the two youth workers continued their main focus of work in the two local secondary schools. They ran lunchtime and after school clubs open to all pupils. The Covid 19 virus pandemic meant that the schools and The Hub were closed down in March and the youth workers were placed on the government furlough scheme. It is anticipated that this scheme will end in September. All other activities were cancelled.

The Hub Operational Report

Youthwork

From September 2019 until January 2020 the established pattern of one after school session staffed by the two paid youth work and three evening sessions staffed by the two paid youth workers assisted by one volunteer on each occasion continued. The numbers attending were regular but rather low. In January, because of budget issues, the Trustees decided to close the after school session and reduce the staffing of the two evening sessions to one paid worker and one volunteer on each occasion. This continued until the first Covid lockdown forced the closure of The Hub and the furloughing of the paid youth workers.

Because of the continuing Covid restrictions and the limited space in the premises it has not been possible to resume the youth sessions.

Friday morning all age group

This group continued to meet each week until the first Covid lockdown. It is entirely run by a strong team of volunteers and is attended by a regular group of senior citizens who clearly value the social support which it provides. As part of the provision, this session offers Credit Union facilities; with strict adherence to social distancing, ventilation, face covering and hand sanitizing it has been possible to maintain this service during the lockdowns. Members of the volunteer team continue to meet regularly for mutual support via Zoom. The future

The Trustees have begun a process of exploring how The Hub can most effectively work with the local churches to serve the community, in accordance with the Trust’s charitable objects, in a post Covid future.

Risk Analysis

It is one of the responsibilities of the Trustees to ensure that all reasonable action is taken to assess the operational and other risks that may arise and to minimise them. Accordingly, NTCI’s overall risk analysis is reviewed periodically and operational procedures are in use to minimise risk and to require risk analyses to be carried for all events and activities in both operations. This has been reviewed in light of the global pandemic especially regarding the use of the Hub. All schools work was stopped whilst the schools shut between end of March and beginning of September.

North Tendring Christian Initiatives

Report of the Trustees (continued)

for the period to 31 August 2020

Accounting Records

Each operation, PYM and The Hub, is separately funded and separate accounting records are kept of income and direct costs. There is some common administration but these costs are minimal so an apportionment of the common administrative costs is unnecessary.

Basis of Accounting

These accounts have been prepared on an accruals basis.

PYM Financial Review

Expenditure was £16,108 (2018/19: £17,662) the majority of the expenditure is the Youth Workers’ salaries and expenses. In January 2020, the youth workers’ hours were reduced as the Hub sessions were not as popular as they had been. Income in 2019/20 was £11,017 (2018/19: £12,245) in 18/19 a legacy of £10,000 was received and split equally between PYM and the Hub. In 2019/20 the Government provided a grant to cover the salary of any workers that had to go into furlough due to the COVID-19 pandemic. The grant covered 80% of the salaries and the Trust agreed to fund the other 20% so that the youth workers will still paid 100%. The grant received totaled £4,84. The reserves stand at £7,792 (2018/19: £8,083).

The Hub Financial Review

The financial reserves of The Hub as at 31 August 2020 were £134,440 (2018/19: £136,762). Of this, £120,000 is the property reserve which reflects the value of the Hub premises. The remaining £14,440 represents the general fund balance.

General income during the period was £4,957 (2018/19: £11,518). As mentioned above, a legacy of £5,000 was received in 18/19. The income in 19/20 consisted of contributions from other local churches and individual donations. All gift aid due is included in the accounts.

General expenditure during the period was £2,478 (2018/19: £3,996), the expenditure represents the operating costs of running the Hub with some maintenance works. The local Council waived all rates charged between 1 April 20 to 31 March 21 because of the global pandemic. This saved approx. £383 in 2019/20.

Reserves

The Trust aims to have funds to cover a year of the PYM youth workers’ salaries. In January 2020 the youth workers hours were reduced due to fewer youth attending sessions at the Hub and financial constraints.

North Tendring Christian Initiatives

Report of the Trustees (continued)

for the period to 31 August 2020

Statement of Trustees’ Responsibilities

Charity law requires the Trustees to prepare accounts for each financial period which give a true and fair view of the state of affairs of the Charity and of the profit and loss of the Charity for the period.

In preparing these accounts, the Trustees are required to:

select suitable accounting policies and then apply them consistently;
make adjustments and estimates that are reasonable and prudent; and
prepare the accounts on the going concern basis unless it is inappropriate to presume that the Charity will continue in operation.

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the accounts comply with the requirements of the Charities Act. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees confirm that the accounts comply with current statutory requirements and those of the Charity’s Trust Deed.

Approved by the Board of Trustees and signed on behalf of the Trustees by

Rev Laura Garnham Chair and Trustee

North Tendring Christian Initiatives

Report of the Independent Examiner to the Trustees of the North Tendring Christian Initiatives CIO

I report on the accounts of the Trust for the year ended 31[st] August 2020, which are set out on pages 8 to 13.

Respective responsibilities of the Trustees and the independent examiner

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

examine the accounts under section 145 of the Charities Act,
to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

My examination was carried out in accordance with General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:

accounting records were not kept in accordance with section 130 of the Charities Act or
the accounts do not accord with the accounting records

I 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.

Date of signature

John Dobner

Foxes’ Farm

Wrabness Manningtree Essex

North Tendring Christian Initiatives

Statement of Financial Activities

for the year ended 31 August 2020

Notes
Incoming and endowments from:
Donations and legacies
2
Charitable activities
3
Other trading activities
4
Investments
5
Other
6
Total incoming resources
Expenditure on:
Raising funds
8
Charitable activities
9
Other
10
Total resources expended
Net income/(expenditure)
Transfer between funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward

31/08/2019
PYM
The Hub
Total
Total
£
£
£
£
5,925
4,831
10,756
22,859
0
0
0
0
750
105
855
877
9
21
30
27
4,784
0
4,784
0
11,469
4,957
16,426
23,763
452
0
452
391
16,048
2,419
18,467
21,147
60
60
120
120
16,560
2,479
19,039
21,658
(5,091)
2,478
(2,613)
2,105
4,800
(4,800)
0
0
(291)
(2,322)
(2,613)
2,105
8,083
136,762
144,845
142,740
7,792
134,440
142,232
144,845
31/08/2020

All gains and losses in the period are included above; accordingly, a statement of total realised gains and losses has not been prepared.

North Tendring Christian Initiatives

Balance Sheet

as at 31 August 2020

Notes Fixed assets Tangible assets 13 Current assets Debtors Cash at bank and in hand Current liabilities Creditors Total assets less current liabilities Creditors falling due after one year Total net assets/liabilities Funds Unrestricted general fund Capital fund Total funds 15	31/08/2019 PYM The Hub Total Total £ £ £ £ 0 120,000 120,000 120,000 61 49 110 572 7,731 14,391 22,122 25,106 7,792 14,440 22,232 25,678 0 0 0 833 7,792 14,440 22,232 144,845 0 0 0 0 7,792 14,440 22,232 144,845 7,792 14,440 22,232 24,845 0 120,000 120,000 120,000 7,792 134,440 142,232 144,845 31/08/2020

The notes on pages 10 to 13 form part of these accounts.

Approved by the Trustees and signed on behalf of the Trustees by:

Rev Laura Garnham Chair and Trustee

North Tendring Christian Initiatives

Notes to the Accounts

For the year ended 31 August 2020

1. Accounting Policies

Basis of Preparation of Accounts

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) (September 2015) and the Companies Act 2006.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

The Hub and Peninsular Youth Ministries (PYM) operations are regarded as separate, each with its own purpose, its own image, its own funding, its own direct costs and its own bank accounts. Separate accounts are kept for all but common administrative costs which are minimal and no apportionment is necessary.

Incoming Resources

Income is recognised in the period in which the Trust is entitled to receipt and the amount can be measured with reasonable certainty.

Some donations are made in response to a request for finance to fund a particular activity, but without them being restricted to that purpose. These are included in the appropriate category under Voluntary Income and are not deducted from the cost of the activity for which donated.

Resources Expended

Expenditure is recognised when payment is made and is analysed as follows:

costs of generating funds comprise the costs associated with attracting voluntary income and the costs of income generation;
charitable expenditure comprises expenditure including direct staff costs attributable to the Trust’s charitable activities; and
governance costs are administrative, insurance and secretarial costs and those arising from compliance with constitutional and statutory requirements.

Funds

Unrestricted funds are available to the NTCI to carry out its charitable objectives.

Restricted funds are funds that have restrictions imposed by donors and can only be applied for the particular purposes specified by the donors.

North Tendring Christian Initiatives

2 Donations and legacies

Grants Receivable (see note 7) Donations and Gifts - Individuals Gift Aid on Donations and Gifts Donations and Gifts - Churches Donation from Other Organisations	31/08/2019 PYM The Hub Total Total £ £ £ £ 0 0 0 1,100 3,135 2,970 6,105 17,121 765 710 1,475 1,885 2,025 540 2,565 2,503 0 611 611 250 5,925 4,831 10,756 22,859 31/08/2020

3 Charitable Activities

There was no income from charitable activities during the period.

4 Other trading activities

BBQ, Quiz n chips Other Income (sale of refreshments) 5 Investments Bank interest received	31/08/2019 PYM The Hub Total Total £ £ £ £ 750 0 750 664 0 105 105 213 750 105 855 877 31/08/2020 31/08/2019 PYM The Hub Total Total £ £ £ £ 9 21 30 27 31/08/2020

5 Investments

6 Other

There was no other income in the year. Last year there was £850 insurance money received for the repair of the Hub door. The cost was £950 and the additional £100 income was donated.

7 Grants Received

A breakdown of the grants received in 19/20 as per note 2

Unrestricted Lawford Parish Council Three Parishes Trust Co-op Gov't Furlough Grant	31/08/2019 PYM The Hub Total Total £ £ £ £ 0 0 0 100 0 0 0 800 0 0 0 200 4,784 0 4,784 0 4,784 0 4,784 1,100 31/08/2020

North Tendring Christian Initiatives

Notes to the Accounts (continued)

8 Raising Funds

BBQ, Quiz n chips Other (sale of refreshments)	31/08/2019 PYM The Hub Total Total £ £ £ £ 452 0 452 383 0 0 0 8 452 0 452 391 31/08/2020

9 Charitable Activities

2020 PYM The Hub 2019 PYM The Hub	Youth workers Admin Total £ £ £ 15,646 403 16,048 0 177 2,419 Operational costs £ 0 2,242
	15,646 580 18,467 2241.7
	16,806 413 17,219 0 120 3,928 0 3,808
	16,806 533 21,147 3,808

10 Other

The Other expenditure relates to banking fees.

11 Employee Information

Two part-time paid youth workers were employed throughout the period at the National Living Wage rate. Their total remuneration amounted to £14,501 (2018/19: £15,371). The hours they were paid for were reduced in January 2020. There were no pension contributions.

12 Trustees Remuneration and Related Party Transactions

The Trustees receive no remuneration for acting as Trustees and no expenses were submitted.

North Tendring Christian Initiatives

13 Tangible assets

As per the requirements under the SORP, the historic cost of the Hub is shown.

14 Analysis of Funds

Unrestricted Funds General Fund As at 31 August 2019 Income Expenditure Transfers As at 31 August 2020 Property Fund As at 31 August 2019 Income Expenditure As at 31 August 2020 Total funds as at 31 August 2020	PYM The Hub Total £ £ £ 8,083 16,762 24,845 11,017 4,957 15,974 (16,108) (2,479) (18,587) 4,800 (4,800) 0
	7,792 14,440 22,232 PYM The Hub Total £ £ £ 0 120,000 120,000 0 0 0 0 0 0
	0 120,000 120,000 7,792 134,440 142,232