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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.||||||||||
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|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|
##
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|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.|||||||||||||||||||
##
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|Expenditure|Expenditure|on charitable|activities|by fund type|||||
|---|---|---|---|---|---|---|---|---|
|||||||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|
##
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|5|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|
##
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|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|
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