2021-03-31-accounts - Honiton Community Church

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Charity name:	Charity name:	Charity name:				Honiton Community Church	Honiton Community Church	Honiton Community Church	Honiton Community Church	Honiton Community Church
Other names by which			the		charity	The Community		Church.
is known:						The Community		Church, Honiton and Sidmouth
Registered		charity number:				1162085
Charity's	principal address:					Honiton Community Church
						Lees Buildings
						King Street
						Honiton
						Devon
						EX14 1DH
Trustees:						Gillian Donne-Davis
						Simon Bates
						Richard Kingdon
						Carol Hather
						Clara Rose
						John Flewitt
Structure,		Governance		and Management
The charity		is a Charitable			Incorporated	Organisation registered			9June 2015.
Trustees	are appointed		for		a term of three years by a resolution				passed at a		properly convened	meeting of
the charity		trustees.
Objectives		and Activities
1)		To advance		the Christian		faith in accordance		with the		statement	ofbeliefs appearing		in	the
		schedule	to	the trust deed		in the county of	Devon and			in such other parts ofthe United
		Kingdom	or	the world as the trustees may from time to time think fit.
2)		To promote		and fulfil such		other charitable	purposes		beneficial		to the community	in the		said
		county of	Devon and in such other parts of				the United			Kingdom	or the world as the trustees
		may from	time to time think fit.
The main	activities in relation to these					objectives are the		operation		ofa worshipping and witnessing				church
with practical involvement					in the local community and other nations.

Statement ofFinancial A	c	tiv	ities
								As restated
						2021		2020
					Unrestricted	Restricted
					Funds	Funds	Total Funds	Total Funds
				Note	f		f.	K
incoming resources:
Donations and legacies
Voluntary income:
Offerings: General			offerings		16,605		16,605	27,054
GIR Aided					119,888		119,888	126,878
Designated income						58,758	58,758	15,876
Grant from EDDC					10,000		10,000
Income tax reclaimed					34,244		34,244	35,539
Investment income: bank	interest				10		10	63
Other incoming resources					25		25	6,328
Total incoming		resources			180,722	58,758	239,480	211,738
Resources expended:
Expenditure on charitable	activitie			2	154,037	46,874	200,911	249,102
Total resources		expended			154,037	46,874	200,911	249,102
Net incoming resources					26,685	11,884	38,569	(37,364)
Transfers
Total funds brought forward					318,710	4,765	323,475	360,839
Total funds carried forward					345,395	16,649	362,044	323,475

Balance Sheet
							As restated
					2021		2020
			Note	unrestricted	Restricted	Total	Total
				K	R	R	R
Fixed Assets
Tangible assets: Property				287,666		287666	291,166
Current Assets
Debtors			8	8,285		8,285	7,835
Cash at bank and in	hand		9	54921	16,649	71,570	30422
				63,206	16,649	79,855	38,257
Creditors: amounts	falling	due within one	10	5,477		5,477	5,948.
Net current assets				57,729	16,649	74,378	32,309
Net assets				345,395	18,649	362,044	323,475
Funds
Unrestricted funds						345,395	318,710
Restricted funds						16,649	4,765
Total funds						362,044	323,475
The notes form an	integral	part ofthese accounts

Accounts for the year ended 31 March 2021	Accounts for the year ended 31 March 2021	Accounts for the year ended 31 March 2021
Notes to the Accounts
	Principal 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).
	The charity meets the definition	ofa public		benefit		entity	under		FRS 102.Assets								and	liabilities				are			initially
	recognised at historical cost or transaction			value unless			otherwise				stated		in	the		relevant				accounting						policy
	note(s).
1.2	Tangible fixed assets
	There has been a change to the	accounting			policy	on the		depreciation				for the			freehold				property.					The
	comparative figures have been	restated	to	reflect this treatment.
	Freehold property is initially	recorded at			cost,	and	subsequently					stated				at cost				less			any			accumulated
	depreciation
	Depreciation
	Depreciation is calculated so as	to write	off the cost or valuation							ofan asset,				less			its residual					value,				over		the
	useful economic life ofthat asset as follows:
	Property 1%	straight
	line.
1.3	Incoming Resources
	All incoming resources are recognised		once the charity					has entitlement					to	the			resources,				it		is	certain				that	the
	resources will be received and	the monetary value of						incoming resources							can be				measured						with		sufficient
	reliability.
	Donations
	Voluntary income is	included	in		the Statement			of Financial					Activities				during			the		year			in		which		it is
	receivable toaether with anv		income tax			reclaimable			thereon.
	Investment income
	Income from investment is included in the year							in which			it is	receivable.
	Other incoming resources
	Other incoming resources are included					in the	period			in	which	they		are			receivable.
1.4.	Resources expended
	Liabilities are recognised as resources			expended as				soon		as there			is	a		legal		or		constructive							obligation
	committing the charity to the expenditure.			All expenditure				is accounted					for	on		an accruals					basis				and		has been
	classified under headings that aggregate all				costs	related		to the		category.
	Charitable activities
	Charitable activities	includes	all		direct	and	indirect				costs		incurred				by	the		charity.					in	meeting			its
	charitable objects.
	Governance costs
	Governance activities	comprise		all costs incurred in						running		the		charity itself						as	an		organisation						and
	its compliance with regulation		and		good	practice.
1.5	Taxation
	Under section 505 ICTA 1988	the charity			is exempt		from certain taxes.							Full		account				is	taken				of		tax credits
	attaching to gifts and qualifying	donations.
1.6	Value added tax:
	The charity is not registered for value		added tax.			Irrecoverable					value		added		tax is			aggregated							along			with	the
	expenditure to which it relates.
1.7	Pension costs
	The charity operates a defined	contribution			scheme. The assets						of the		scheme				are	held separately									from those
	of the charity in an independently administered					fund.		The amount				charged					against			income				represents					the
	contributions payable to the scheme in		respect ofthe accounting								period.

Expenditure	Expenditure	on charitable
				Unrestricted	Restricted	Total Funds
				Funds	Funds	2021
Governance		costs (note 3)		1,626		1,626
Charitable	activities (note 4)			152,411	46,874	199,285
				152,411	46,874	199,285
						As restated
				Unrestricted	Restricted	Total Funds
				Funds	Funds	2020
Governance		costs (note 3)		3,601		3,601
Charitable	activities (note 4)			230,890	11,111	242,001
				234,491	11,111	245,602
Governance		Costs
			2021		Total	2020
			Unrestricted	Restricted	Funds	Total
			F			E
Professional		fees	672		672	1,311
Thomas Westcott			954		954	2,290
			1,626		1,626	3,601

Notes to t	he		Accounts	(c	ontinued)
			Charitable		Activities				As restated
							2021		2020
						Unrestricted	Restdicted	Total	Total
									E
			Salary			49,191		49,191	48,816
Lead Elder:			Employers		N.l.	3,078		3,078	3,760
			Pension			1,968		1,968	1,953
			Book allowance			56		56	9
Operations			Salary			27,332		27,332	27,146
Manager:			Employers		N.l.	1,660		1,660	1,748
			Pension			1,093		1,093	910
			Book allowance						59
Elder:			Salary						22,189
			Employers		N.l.				730
Treasurer			Honorarium			3,056		3,056	3,033
Youth worker:			Salary			10,400		10,400	10,246
			Employers		N.l.	222		222	251
Office admin:
			Salary			7,433		7,433	12,955
Office			General rates						290
			Water rates			148	97	245	342
			Electricity			92		92	708
			Gas			2,015	927	2,942	3,279
			Telephone			1,491		1,491	1,223
			Printing,	postage and stat		2,431		2,431	3,933
			Cleaning,	etc		2,455	1,413	3,868	2,870
			Office refreshments						323
Premises	maintenance					3,583		3,583	7,054
Depreciation						3,500		3,500	3,500
Premises	hire					4,311		4,311	14,485
Insurance						1,629		1,629	1,663
Guest speakers									550
Copyright	licence					1,429		1,429	1,294
Memberships						501		501	387
Training						750		750	1,125
Conferences			& Family Days			119		119	5,554
Refreshments			8 social events			157		157	2,472
Bank charges						259		259	249
New equipment						5,367		5,367	6,179
Books						5		5	297
General equip			maintenance		8 hire	751		751	220
Creche 8	Toddlers					13		13	90
Activ8 Materials						110		110	439
Y.P 8 Youth		Events							1,840
Puppets						41		41	140
Debt Counselling						500		500	1,251
Community		Action				500	36,572	37,072	18,071
Alpha						16$		163	(45)
Advertising						852		852	5,123
Gifts given						671		671	442
Gifts to Commission						3,300		3,300	3,725
Pastoral gifts						2,950		2,950	610
Hospice Care							515	515
Zambia gifts						2,940		2,940	17,622
India gift						1,000		1,000	1,936
Choma orphange						2,889	7,350 ~V%	10,239 TSF285	2,455

Staff costs
			Total	Total
			2021f	2020 F
Wages and	salaries		94,356	121,352
Employer's	National	Insurance	4,960	6,489
Pension costs			3,061	2,863
			102,377	130,704

7	Fixed Assets
		Freehold
		Property
		Totalf
	Cost
	At 1 April 2020 and 31 March 2021	336666
	Accumulated depreciation
	At 1 April 2020 (Restated)	45,500
	Depreciation for the year	3,500
	At 31 March 2021	49,000
	Net Book Value
	At 31 March 2021	287,666
	At 31 March 2020 (Restated)	291,166

8	Debtors
							2021		2020
						Unrestricted f	Restdcted f	Totalf	Totalf
	Room hire								25
	Income Tax reclaim due					8,285		8,285	7,810
						8,285		8,285	7,835
9	Cash at bank		and in	hand
							2021		2020
						Unrestricted f	Restricted f	Totalf	Totalf
	CAF Bank	Gold Account				30,001		30,001	20,457
	CAF Bank	Current Account				24,894	16,649	41,543	8,970
	HSBC Paypal		account
	Petty cash					26		26	20
	Office float								975
						54,921	16,649	71,570	30,422
10	Creditors:	amounts		falling due within one year
							2021		2020
						Unrestricted f	Restricted f	Totalf	Totalf
	Barclaycard					866		868	1,616
	Payroll costs					2,634		2,634	2,357
	Pensions	Control
	Accruals:	accountancy				1,975		1,975	1,975
						5,477		5,477	5.948
11	Analysis ofcharitable				funds
	Unrestricted		Funds		Balance at	Incoming	Resources	Transfers	Balance at
					1 April 19 f	Resources f	Expended f	f	31 March 20 f
	General funds				360,839	195,862	237,991		318,710
					Balance at	Incoming	Resources	Transfers	Balance at
					1 April 20 f	Resources f	Expended f	f	31March 21 f
	General funds				318,710	180,722	154,037		345,395