HONITON COMMUNITY CHURCH
CHARITY NUMBER: 1162085
ANNUAL ACCOUNTS AND TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2022
Honiton Community Church CIO (Charity Number 1162085)
Accounts for the year ended 31 March 2022
Contents Page
Page
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1-2 Trustees Report 3 Statement of Trustees Responsibilities 4 Independent Examiner’s Report 5 Statement of Financial Activities 6 Balance Sheet
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7-12 Notes to the accounts
Honiton Community Church CIO (Charity Number 1162085)
Accounts for the year ended 31 March 2022
Trustees' Annual Report
Reference and Administration Details
Charity name: 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 (resigned in the year) Richard Kingdon Carol Hather Clara Rose John Flewitt (resigned in the year)
Structure, Governance and Management
The charity is a Charitable Incorporated Organisation registered 9 June 2015.
Trustees are appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees.
New trustees are suggested by the elders and trustees from the members of the church and are then finally approved by the trustees. Trustees serve for three years after which they may put themselves forward for re-appointment. In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO. The Trust Deed provides for a minimum of three trustees, to a maximum of twelve trustees.
On appointment, new trustees are shown the constitution, recent sets of financial statements and minutes of previous board meetings. A copy of the Charity Commission’s guidance ‘The Essential Trustee: What You Need to Know’ and ‘Public Benefit: running a charity’ are available to new trustees if requested, and they are also recommended to familiarise themselves with the guidance available at www.gov.uk ; ‘Charity Trustee: What’s Involved’.
Objectives and Activities
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1) To advance the Christian faith in accordance with the statement of beliefs appearing in the schedule to the trust deed in the 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.
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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.
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Honiton Community Church CIO (Charity Number 1162085)
Accounts for the year ended 31 March 2022
Trustees' Annual Report
Achievements and Performance
The main activities in relation to these objectives are the operation of a worshipping and witnessing church with practical involvement in the local community and other nations.
The Trustees consider that the Church's activities during the year satisfy the Charity Commission's guidance on public benefit. This has been achieved via a range of meetings for all ages, our community outreach activities, the continuation of a number of community action initiatives, our broader vision and the availability of our building, the King's Centre, for hire by the community.
For the period in question however, face-to-face meetings were largely replaced with on-line meetings due to the Covid-19 pandemic. This also affected some of our community outreach activities & initiatives, and the hiring-out of The King's Centre.
Honiton Community Church is a member of the Commission New Frontiers grouping of Churches. The Church also has relationships with other churches and church leaders within the town.
The Church has continued to maintain a varied programme of mostly on-line activities (due to the limitations imposed by the Covid-19 pandemic) including associated children’s work, with other adult and youth meetings during the week.
During the year, the main Sunday meetings were initially streamed via the internet from Meadow View Chapel in Honiton and later held ‘in-person’ at Meadow View Chapel and The Beehive Community Centre, Honiton.
The church has engaged in a variety of social action projects including: 1) Food Bank.
- 2) Walk the Talk: a community-based initiative that seeks to provide practical, emotional and spiritual support for people marginalised in society.
These activities were limited in part by the restrictions imposed by the Covid-19 pandemic.
The Church has also been supporting churches in India.
Reserves Policy
Unrestricted general are held in order that the charity would be able to continue its activities in the event of a significant drop in funding in the short term until alternative sources were secured.
The amount of reserve that will be held will be at least £40,000. This equates to approximately three months of unavoidable costs. These include the salaries of the employees of the charity.
The trustees declare that they have approved the trustees’ report above
Signed on behalf of the charity’s trustees on 31 January 2023
Richard Kingdon
Chair of Trustees
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Honiton Community Church CIO (Charity Number 1162085)
Accounts for the year ended 31 March 2022
Statement of Trustees Responsibilities
The Trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdon Generally Accepted Accounting Practice).
Law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the charity and of the incoming resources and application of resources of the charity for that year. In preparing these financial statements the Trustees are required to:
-select suitable accounting policies and then apply them consistently;
-observe the methods and principles in the Charities SORP;
-make judgements and estimates that are reasonable and prudent;
-state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
-prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operational existence.
The Trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011 and the Charity (Accounts and Reports) Regulations 2008. 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.
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Honiton Community Church CIO (Charity Number 1162085)
Accounts for the year ended 31 March 2022
Independent Examiner's Report to the Trustees of Honiton Community Church Charitable Incorporated Organisation (the CIO)
I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 March 2022.
Respective responsibilities of trustees and examiner
As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the CIO’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiners’ statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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(1) accounting records were not kept in respect of the CIO as required by section 130 of the Act; or
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(2) the accounts do not accord with those records; or
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(3) the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
Mrs M French FCCA Independent examiner Westcotts Queens House New Street Honiton, Devon EX14 1BJ Dated: 31 January 2023
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Honiton Community Church CIO (Charity Number 1162085)
Accounts for the year ended 31 March 2022
Statement of Financial Activities
| Note Incoming resources: Donations and legacies Voluntary income: Offerings: General offerings Gift Aided Designated income Grant from EDDC Income tax reclaimed Investment income: bank interest Other incoming resources Total incoming resources Resources expended: Expenditure on charitable activitie 2 Total resources expended Net incoming resources Transfers Total funds brought forward Total funds carried forward |
Unrestricted Funds £ 21,867 116,721 - - 44,083 6 170 182,847 175,648 175,648 7,199 - 345,395 352,594 |
Restricted Funds £ - 102,411 - - - 102,411 39,592 39,592 62,819 - 16,649 79,468 2022 |
Total Funds £ 21,867 116,721 102,411 - 44,083 6 170 285,258 215,240 215,240 70,018 - 362,044 432,062 |
2021 Total Funds £ 16,605 119,888 58,758 10,000 34,244 10 (25) |
|---|---|---|---|---|
| 239,480 | ||||
| 200,911 | ||||
| 200,911 | ||||
| 38,569 - 323,475 |
||||
| 362,044 |
The notes form an integral part of these accounts
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Honiton Community Church CIO (Charity Number 1162085)
Accounts as at 31 March 2022
Balance Sheet
| Note Fixed Assets Tangible assets: Property 7 Current Assets Debtors 8 Cash at bank and in hand 9 10 Net current assets Net assets Funds Unrestricted funds Restricted funds Total funds 11 Creditors: amounts falling due within one |
Unrestricted £ 284,166 13,999 59,797 73,796 5,368 68,428 352,594 |
Restricted £ - 12,489 66,979 79,468 - 79,468 79,468 2022 |
Total £ 284,166 26,488 126,776 153,264 5,368 147,896 432,062 352,594 79,468 432,062 |
2021 Total £ 287,666 |
|---|---|---|---|---|
| 8,285 71,570 |
||||
| 79,855 5,477 |
||||
| 74,378 | ||||
| 362,044 | ||||
| 345,395 16,649 |
||||
| 362,044 |
The notes form an integral part of these accounts
The trustees declare that they have approved the above. Signed on behalf of the charity's trustees on 31 January 2023
Richard Kingdon Chair of Trustees
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Honiton Community Church CIO (Charity Number 1162085)
Accounts for the year ended 31 March 2021
Notes to the Accounts
1 Principal Accounting Policies 1.1 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 of a 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 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 of an asset, less its residual value, over the useful economic life of that 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 together with any 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.
Resources expended
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 of the accounting period.
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Honiton Community Church CIO (Charity Number 1162085)
Accounts for the year ended 31 March 2021
Notes to the Accounts
2 Expenditure on charitable activities by fund type
| Governance costs (note 3) Charitable activities (note 4) Governance costs (note 3) Charitable activities (note 4) 3 Governance Costs Professional fees Independent examination fee |
2022 Unrestricted £ 2,168 954 |
Unrestricted Restricted Total Funds Funds Funds 2022 3,122 - 3,122 172,526 39,592 212,118 |
|---|---|---|
| 175,648 39,592 215,240 |
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| Unrestricted Restricted Total Funds Funds Funds 2021 1,626 - 1,626 152,411 46,874 199,285 |
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| 154,037 46,874 200,911 |
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| Total 2021 Restricted Funds Total £ £ £ - 2,168 672 - 954 954 |
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| 3,122 | - 3,122 1,626 |
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Honiton Community Church CIO (Charity Number 1162085)
Accounts for the year ended 31 March 2022
Notes to the Accounts (continued)
| 4 Charitable Activities Lead Elder: Salary Employers N.I. Pension Book allowance Salary Employers N.I. Pension Book allowance Elder: Salary Employers N.I. Treasurer Honorarium Youth worker: Salary Employers N.I. Pension Office admin: Salary Office General rates Water rates Electricity Gas Telephone Printing , postage and stat Cleaning, etc Office refreshments Premises maintenance Depreciation Premises hire Insurance Guest speakers Copyright licence Memberships Training Conferences & Family Days Refreshments & social events Bank charges New equipment Books General equip maintenance & hire Crèche & Toddlers Activ8 Materials Y.P & Youth Events Puppets Debt Counselling Community Action Alpha Advertising Gifts given Gifts to Commission Pastoral gifts Hospice Care Zambia gifts India gift Choma orphange Operations Manager: |
Unrestricted £ 49,038 2,952 1,968 - 27,332 1,302 1,093 - - - 3,056 14,477 170 306 7,433 98 292 1,275 2,455 1,434 2,811 3,981 16 5,113 3,500 10,941 1,737 - 250 1,864 1,175 234 2,484 191 1,994 4 699 - 157 506 - - 8,062 1,291 1,250 455 3,300 - - - - 5,830 172,526 |
Restricted £ 24,222 50 575 9,075 5,670 39,592 2022 |
Total £ 49,038 2,952 1,968 - 27,332 1,302 1,093 - - - 3,056 14,477 170 306 7,433 98 292 1,275 2,455 1,434 2,811 3,981 16 5,113 3,500 10,941 1,737 - 250 1,864 1,175 234 2,484 191 1,994 4 699 - 157 506 - - 32,284 1,341 1,250 455 3,875 - - - 9,075 11,500 212,118 |
2021 Total £ 49,191 3,078 1,968 56 27,332 1,660 1,093 - - - 3,056 10,400 222 - 7,433 - 245 92 2,942 1,491 2,431 3,868 - 3,583 3,500 4,311 1,629 - 1,429 501 750 119 157 259 5,367 5 751 13 110 - 41 500 37,072 163 852 671 3,300 2,950 515 2,940 1,000 10,239 |
|---|---|---|---|---|
| 199,285 |
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Honiton Community Church CIO (Charity Number 1162085)
Accounts for the year ended 31 March 2022
Notes to the Accounts (continued)
5 Staff costs
| Staff costs | ||
|---|---|---|
| Wages and salaries Employer’s National Insurance Pension costs |
Total 2022 £ 98,280 4,424 3,367 106,071 |
Total 2021 £ 94,356 4,960 3,061 |
| 102,377 |
The average number of full time equivalent employees during the year was 3 (2021: 3).
No remuneration has been paid to the Trustees in either current or preceding period. The charity has not met any individual expenses incurred by Trustees for services provided to the charity. No employee (2021: zero) received emoluments over £60,000 in the year.
6 Related party
During the year the charity did not enter into any related party transactions (2021:Nil).
7 Fixed Assets
| Cost At 1 April 2021 and 31 March 2022 Accumulated depreciation At 1 April 2021 Depreciation for the year At 31 March 2022 Net Book Value At 31 March 2022 At 31 March 2021 |
Freehold Property Total £ 336,666 |
|---|---|
| 49,000 3,500 |
|
| 52,500 | |
| 284,166 | |
| 287,666 |
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Honiton Community Church CIO (Charity Number 1162085)
Accounts for the year ended 31 March 2022
Notes to the Accounts (continued)
| 8 Debtors Unrestricted £ Room hire 80 Income Tax reclaim due 13,919 13,999 9 Cash at bank and in hand Unrestricted £ CAF Bank Gold Account 39,477 CAF Bank Current Account 20,309 HSBC Paypal account - Petty cash 11 59,797 10 Creditors: amounts falling due within one year Unrestricted £ 993 Payroll costs 2,400 Pensions Control - Accruals: accountancy 1,975 5,368 11 Analysis of charitable funds Unrestricted Funds Balance at Incoming 1 April 20 Resources £ £ General funds 318,710 180,722 Balance at Incoming 1 April 21 Resources £ £ General funds 345,395 182,847 Barclaycard |
Restricted £ - 12,489 12,489 Restricted £ - 66,979 - - 66,979 Restricted £ - - - - - Resources Expended £ 154,037 Resources Expended £ 175,648 2022 2022 2022 |
Total £ 80 26,408 26,488 Total £ 39,477 87,288 - 11 126,776 Total £ 993 2,400 - 1,975 5,368 Transfers £ - Transfers £ - |
2021 Total £ - 8,285 |
|---|---|---|---|
| 8,285 | |||
| 2021 Total £ 30,001 41,543 - 26 |
|||
| 71,570 | |||
| 2021 Total £ 868 2,634 - 1,975 |
|||
| 5,477 | |||
| Balance at 31 March 21 £ 345,395 |
|||
| Balance at 31 March 22 £ 352,594 |
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Honiton Community Church CIO (Charity Number 1162085)
Accounts for the year ended 31 March 2022
Notes to the Accounts (continued)
| 11 Restricted Funds Choma Orphanage India Commission Foodbank Derek's House Hospice Care Choma Orphanage India Commission Foodbank Meadow View Tear Fund Alpha |
Balance at 1 April 21 £ - - - 4,250 - 515 4,765 Balance at 1 April 21 £ 9,360 575 6,714 16,649 |
Incoming Resources £ 7,350 9,360 575 40,973 500 58,758 Incoming Resources £ 5,670 25 17,508 78,974 184 50 102,411 |
Resources Expended £ (7,350) (38,509) (500) (515) (46,874) Resources Expended £ (5,670) (9,075) (575) (24,222) - - (50) (39,592) |
Transfers £ - - - - - - - Transfers £ - - - - - - - - |
Balance at 31 March 21 £ - 9,360 575 6,714 - - |
|---|---|---|---|---|---|
| 16,649 | |||||
| Balance at 31 March 22 £ - 310 - - 78,974 184 - |
|||||
| 79,468 |
Purpose of restricted funds
Choma Orphanage - relates to monies collected to send to Zambian orphanage.
India - relates to monies raised to support churches in India.
Commission - relates to monies raised for our group of churches.
Foodbank - relates to monies to support our foodbank.
Meadow View - relates to monies raised for the purchase and improvement of Meadow View Chapel.
Tear Fund - relates to monies raised at Christmas.
Alpha - relates to monies given towards the cost of our Alpha course.
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