## **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**
- 1-2 Trustees Report 3 Statement of Trustees Responsibilities 4 Independent Examiner’s Report 5 Statement of Financial Activities 6 Balance Sheet
- 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**
- 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.
- 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.
Page 1
## **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
Page 2
## **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.
Page 3
## **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:
- (1) accounting records were not kept in respect of the CIO as required by section 130 of the Act; or
- (2) the accounts do not accord with those records; or
- (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**
Page 4
## **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**
Page 5
## **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**
Page 6
**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.
Page 7
**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**|
|||Unrestricted
Restricted
Total Funds
Funds
Funds
2021
1,626
-
1,626
152,411
46,874
199,285|
|||154,037
46,874
200,911|
|||**Total**
2021
Restricted
**Funds**
Total
£
**£**
£
-
**2,168**
672
-
**954**
954|
||3,122|-
**3,122**
1,626|
Page 8
**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|
Page 9
**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|
Page 10
## **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**|
Page 11
**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.
Page 12