TRUSTEES’ ANNUAL REPORT For the period 1[st] January to 31[st] December 2021
Charity Registration No 1163464
Caterham Community Church
Report of the Trustees for the period 1[st] January to 31[st] December 2021
The Trustees present their annual report and independently examined financial statements for the period ended 31[st] December 2021 and confirm they comply with the Charities Act 1993, as amended by the Charities Act, the Church’s Constitution and the Charities SORP.
Reference and administrative information
Charity Name Caterham Community Church Charity Registration Number 1163464 Principal Office Caterham Community Church Coulsdon Road Caterham Surrey CR3 5NF
Board of Trustees
David Chadwick Benjamin Sakala ( until 27[th] September 2021) Angela Foreman Anthony Watson Steve Bidwell ( from 27[th] September 2021)
Key staff members
David Chadwick – Minister Arron Townsend – Youth Worker Samara Gray – Children and Families Worker Angela Foreman – Church Administrator Nseko Bidwell – Social and Visual Media Jacqui Porcel – Pre-School Manager Jo Trowbridge – Counselling Centre Manager Ann Burke - Bookkeeper
Key volunteer roles
Benjamin Sakala – Elder John Bowdery – Elder Michael Hawkins – Elder Heather McDowell -Elder
Independent Examiner
Bank
Warren Day Ltd, CAF Bank Ltd, Cube House, 25 Kings Hill Avenue, 5A, Whytecliffe Road South, Kings Hill, Purley CR8 2AY. West Malling, ME19 4JQ.
Advisers on charitable, tax and employment matters
Stewardship Services, 1 Lamb’s Passage, London EC1Y 8AB
Advisers on safeguarding
Thirty-One: Eight, PO Box 133, Swanley, Kent, BR8 7UQ.
Objectives and activities
The object of the Church, as set out in its constitution is :-
“the advancement of the Christian faith for the public benefit”.
The Church’s principal activities to further this object are :-
-
Services for worship, teaching, encouragement and prayer : our services are open to all and from time to time we have held particular events aimed at visitors.
-
Members provide short worship services in local care homes to help meet the spiritual needs of the residents.
-
“Messy Church” – a monthly event which provides a creative and accessible opportunity for all ages together.
-
“Noah’s Ark” – an Ofsted registered pre-school serving the whole community.
-
Caterham Counselling Centre – professional counsellors offering support to the whole community. The Counselling Centre takes referrals from local GP practices as well as selfreferrals. Charges are on a sliding scale according to circumstances and are less than those widely charged in private practice.
-
Toddler Group – a weekly group for pre-school children and their carers to meet together for friendship and fun.
-
Food Bank – the church actively supports the local Food Bank run in partnership with a number of other churches.
-
Romania – the church provides financial support and also practical support through an annual visit to the children in an orphanage in north-east Romania.
During 2021, many activities have returned to pre-pandemic format with meetings in person available subject to the restrictions that have been in place at various times. In addition to traditional Sunday services in person, we have been making services available online since the start of the Covid-19 pandemic.
The Trustees confirm that they have had regard to the Charity Commission’s guidance on public benefit. Furthermore, it is central to the church’s ethos that we should bring blessing to the wider local community.
Early in 2021, the Charity Commission approved an amendment to our governing document allowing us to hold members’ meetings electronically, and meetings, including the Annual General Meeting, were held in this format which is more flexible as well as complying with restrictions that were in place at various times.
Volunteers
None of the church’s activities could operate without the huge efforts made by our members who receive no payment for doing so.
Achievements and performance
-
Worship services and Messy Church and Wednesday Church have been continuing on-line and the viewing figures for worship services have remained strong. Some members are still cautious about returning to physical meetings and we envisage offering the online option for the foreseeable future.
-
Church membership is around 85 members.
-
Noah’s Ark has continued to perform well, with strong levels of attendance.
-
We were again unable to send a team to Romania this year because of the pandemic but have kept in contact and provided financial support via our local trusted contacts.
-
Joint meetings with other churches have continued to be strongly attended on-line and increasingly also in person.
-
The Counselling Centre continued to operate remotely during the pandemic and is now offering a combination of face to face and online counselling, which enables it to serve clients from a wider geographic area.
-
The pandemic has had some impact on giving and rising costs are also affecting us, but the church’s financial position remains strong with ample assets to ensure our sustainability.
Financial review
Overview and Reserves
The total income in the period was £511,044 (inclusive of proceeds of the sale of 61-61A Westway, referred to later in this report.) The total expenditure was £304,862, of which £19,020 was spent outside England and Wales.
As stated above, during the year we were able to sell the buildings at 61 Westway. These had been acquired as part of a package with the buildings at 63-65 Westway. However, while the premises at 63-65 were already serving a useful purpose, and offer potential for increasing our benefit to the community, we had no foreseeable use for 61. An offer from the tenant to purchase it was therefore accepted, and this enabled us to pay off the outstanding mortgage on the whole site.
At the end of 2021 the charity held a cash balance of £105,005 and total net assets of £999,734. The Trustees ensure that the annual budget is realistic and includes sufficient contingency to meet our short-term obligations, which are modest given that we normally have only one full time employee. Furthermore, the retirement of our Minister David Chadwick early in 2022 means we face the year ahead with no full-time employees. The Trustees are satisfied that the charity will have sufficient income, supported by adequate reserves, to meet its spending plans and obligations going forward.
It is the policy of Trustees to maintain reserves to meet three months of salary/wages commitments. This modest reserve is considered adequate given our very limited other financial obligations and the considerable value of the unencumbered property held.
Sources of income
Much of the church’s income is in the form of donations from its members and others attending its services. The level of this giving is remarkable. There are around 85 members and the general donation income from members and attenders in this period exceeded £98,854 including the Gift Aid tax refund.
As mentioned above, the surplus premises at 61 Westway were sold for £315,000; this ended the rental income from this space but enabled us to clear the mortgage on it.
Noah’s Ark Pre-school and the Counselling Centre receive fees from service users.
The Trustees have ensured that any conduit giving has been clearly identified and excluded from income on which tax relief has been claimed.
Investment policy
The church does not intend to invest money. Such reserves as may accumulate from time to time are held on suitable deposit accounts with our bankers.
Funds spent overseas
Money sent to Romania for work in the orphanage is sent to a named individual known to us. He provides reports on how the money is spent, backed up by photographs, and we also hear from the children themselves via social media.
Risks
The Trustees have reviewed the risks facing the church. These are primarily :-
-
Interruption to our activities should the premises be damaged badly
-
Reputational damage through a safeguarding incident or health and safety accident
-
Possible loss of access to the premises (not our own) where our main service is held
The Trustees are satisfied with the measures in place to mitigate these risks and keep them under review.
The Church has in place a well-established Safeguarding Policy developed and operated under guidance from Thirty-One: Eight (formerly the Churches Child Protection Advisory Service).
Structure, governance and management
Formation and governing document
Caterham Community Church was registered as a Charitable Incorporated Organisation on 8[th] September 2015.
The CIO is the charitable identity for the church formerly known as Caterham Hill Congregational Church, which previously derived its charitable status from its membership of the Congregational Federation - the umbrella body for the Christian denomination to which the church belongs. Its activities therefore continued seamlessly from its previous incarnation.
The holding Trusteeship of the buildings and land formally vested in the Congregational Federation Ltd was transferred to the CIO during 2017.
Organisational structure
The charity Trustees are responsible for the overall governance and management of the church.
The spiritual leadership and practical day-to-day running of the church are vested in the Minister, teams of Elders and Deacons and various members who are appointed to lead individual activities.
Reflecting our Congregational roots, the ultimate governing body is the Church Meeting, at which all those who have become members in line with the constitution have a vote. Trustees, Elders and Deacons are appointed by a vote of the Church Meeting and perform their duties under the authority delegated to them by the Church Meeting.
Benjamin Sakala stood down as a Trustee in 2021 and was replaced by Stephen Bidwell. Angela Foreman and Anthony Watson came to the end of their terms in 2021 but were reappointed to provide continuity in the light of the expected retirement of David Chadwick in 2022.
Wider networks
The church is a member of the Congregational Federation and the Evangelical Alliance. We have a less formal association with the New Wine Network. We are actively involved in partnership with other local churches.
Custodian trusteeships
The Trustees do not hold any assets or funds as custodian trustees on behalf of any others.
The Covid-19 pandemic and the future
The significant event of the Covid-19 pandemic and the associated “lockdown” was an unprecedented event that had not been foreseen in our risk management plans. The Trustees have monitored the impact and we are pleased to report that the church is emerging from the pandemic in a sound financial position. We are therefore confident that the charity remains strong and sustainable and continues to fulfil its objectives for the public benefit.
Declarations
The Trustees declare that they have approved the Trustees’ report above.
Signed on behalf of the charity’s Trustees
Signature J Bowdery Name J Bowdery
Signature A P Watson Name A P Watson
CATERHAM eoMIWP4TYCHUPCH Charlty RW.1163464 Cw•olid•bd statement of fimmal •¥11• ForfvP•rig¢l t8lJ•nu•ry 2ff21 10 31stl)ecemb•Y 2021 Vfjrwtdthd RtrICted EtrklDwM•nl Lknvanal• Income Fds Funth Yotal Fund4 In¢om•tM.' rh)nalw) & 11X¥X> 8537 31227 1Q0667 322431 omer trlf4b8S Investwts 15805 Pr(KtBd$ fr¢rns of61161A Tothi 173W8 222840 11 537 1W7 511044 iWn¢Jlurnon'. 121380 11793 158873 Loan Intere Lwd gurchAse 12818 Tothi 1213BO 11793 15887J IncwnelWndhuT¥1 -32&5 210024 779¢ 2fAI8Z TTrn¥V•r4 b•h¥•en fufvj 14•t thDvemenl In fund¥ 17395 gJ14 -17395 192629 7794 211 Reeotttyli•tion of funts TO Funds bi ard Total Furth eaVri•o tsnvard 10335 707371 Srgn8d ty¢n OY trUeesn tehafiof 8Ulhe Trustees rkni nftrne D4*0fapwoval Jn Pa9
| GENERAL FUND | £ | £ | |
|---|---|---|---|
| BALANCE AS AT 1 ST JANUARY 2020 | £30,812.92 | ||
| SURPLUS | £9,013.30 | ||
| TOTAL UNRESTRICTED FUNDS | £39,826.22 | ||
| DESIGNATED FUNDS | £52,828.06 | ||
| (NOAH'S ARK & COUNSELLING CENTRE) | |||
| RESTRICTED FUNDS | MISCELLANEOUS | £6,422.58 | |
| (SEE SHEETS ATTACHED) | MISSION | £657.48 | |
| ENDOWMENT FUNDS | |||
| (CAPITAL FUNDS) | |||
| FIXED ASSETS | |||
| CHURCH | £400,000.00 |
||
| WESTWAY | £625,000.00 |
||
| ASSET REVALUATION 61/61A | (£125,000.00) |
||
£900,000.00 |
|||
| FIXED ASSETS | £900,000.00 | ||
| £999,734 | |||
| REPRESENTED BY ASSETS | |||
| CHURCH & WESTWAY BUILDINGS | £900,000.00 | ||
| DEBTORS | £2,006.39 | ||
| CREDITORS | (£7,277.00) | ||
| BANK BALANCES | |||
| CAFCASH CURRENT ACCOUNT | £53,505.12 | ||
| CAFCASH-NOAH'S ARK | £37,728.98 | ||
| CAFCASH-COUNSELLING CENTRE | £13,770.51 | ||
| NET WORTH | **£999,734 |
| 2021 | 2020 | |
|---|---|---|
| OFFERTORIES | ||
| GENERAL | 15893.44 | 15253.48 |
| GIFT AID | 68043.00 | 64956.92 |
| GIVE AS YOU EARN | 3350.00 | |
| SUNDAY CASH OFFERING | 126.56 | 1295.57 |
| Sub-Total | 84063.00 | 84855.97 |
| INTEREST INCOME | 0.00 | |
| TAX REFUND | 14791.29 | 18782.33 |
| GRANT | 250.00 | |
| RENT | NIL | |
| YOUTH WORKER | 1560.00 | |
| NOAH'S ARK | 10000.00 | 14000.00 |
| COUNSELLING CENTRE | 808.00 | 574.00 |
| LEGACY | 8000.00 | |
| WEST WAY | 2576.37 | NIL |
| SURPLUS RE SALE OF 61/61A | 17396.85 | |
| OTHER | 760.00 | 1884.67 |
| Sub-Total | 130395.51 | 129906.97 |
| RESTRICTED FUNDS | 2244.47 |
8912.50 |
| (See separate sheets) | 6293.00 |
11837.35 |
| DESIGNATED FUNDS | 166305.74 | 152529.63 |
| (See separate sheets) | ||
| LOANS TO MEMBERS | NIL | |
| ENDOWMENT FUNDS | ||
| MORTGAGE REPAYMENTS A/C | 37867.68 | 38588.18 |
| GRAND TOTAL | 343106.40 | 341774.63 |
| GIFT AID | 1453.25 | |
| WESTWAY CLOSURE | 282.06 | |
| WESTWAY CLOSURE | 270.83 | |
| DEBTORS | 2006.14 |
| GENERAL FUND EXPENDITURE | 2021 |
2020 |
||
|---|---|---|---|---|
| WAGES COSTS | 59379.58 |
64423.03 |
||
| PENSION CONTRIBUTIONS | 2557.95 |
4330.96 |
||
| CONTRACTORS | 14768.47 |
|||
| PASTOR'S EXPENSES | 391.85 |
|||
| YOUTH LEADER EXPENSES | 324.71 |
NIL |
||
77030.71 |
69145.84 |
|||
| CHURCH EXPENSES | ||||
| Premise | 21846.16 | 15732.45 | ||
| Administration | 4582.07 | 6626.58 | ||
| Discipleship/Teaching | 1147.72 | 2635.02 | ||
| Worship & Training | 1069.28 | 8285.82 | ||
| P A Equipment | 844.21 | 2381.13 | ||
| Youth & Children | 336.96 | 816.36 | ||
| Pastoral | 2434.79 | 689.39 | ||
| Relationships | 1442.01 | 2638.51 | ||
| 33703.2 | 39,805.26 | |||
| MISSION | ||||
| Home | 546.5 | 1737.39 | ||
| Missionary Support | 8100 | 8580.00 | ||
| Romania | 2000 | 2000.00 | ||
| 10646.5 | 12317.39 | |||
| WESTWAY ESTATE EXPENSES | 2038.64 | 2038.64 | ||
| 121380.41 | 123307.13 | |||
| SUB TOTALS | 121380.41 | 123,307.13 | ||
| INCOME AVAILABLE | 130395.51 | 129,906.97 | ||
| SURPLUS/DEFICIT | 9015.10 | 6599.84 | ||
| BALANCE B/F 1.1.21 | 1724.47 | -4875.37 | ||
| BALANCE C/F 31.12.21 | 10739.57 | 1724.47 | ||
| OASIS | 2380 | |||
| SALARIES | 792.55 | |||
| HOLIDAY PAY | 458 | |||
| HMRC | 200 | |||
| PENSION CONTRIBUTION | 2200 | |||
| WESTWAY CLOSURE | 1245.97 | |||
| CREDITORS | 7276.52 |
| RESTRICTED FUNDS MISCELLANEOUS |
2021 | |||
|---|---|---|---|---|
| B/F | INCOME | EXPENDITURE | BALANCE | |
| JOB CLUB FURNITURE | 340.00 | 340.00 | ||
| SALTMINE TRUST | 148.03 | 1136.97 | -1285.00 | 0.00 |
| TENANTS DEPOSIT 61 WESTWAY | 625.00 | 625.00 | ||
| EMERGENCY FUND | 5562.50 | 1107.50 | -1212.42 | 5457.58 |
| TOTAL | 6675.53 | 2244.47 | -2497.42 | 6422.58 |
| MISSION | ||||
|---|---|---|---|---|
| B/F | INCOME | EXPENDITURE | BALANCE | |
| D CARROTT(AGAPE) | 225.50 | 287.50 | -375.50 | 137.50 |
| ROMANIAN KINDERGARTEN | 241.85 | NIL | NIL | 241.85 |
| ROMANIAN MISSION | 3192.63 | 6005.50 | -8920.00 | 278.13 |
| TOTAL | 3659.98 | 6293.00 | -9295.50 | 657.48 |
| 2021 | ||||
|---|---|---|---|---|
| B/F | INCOME | EXPENDITURE | BALANCE | |
| C.C.C.NOAH'S ARK | 1479.13 | 0.00 | 360.11 | 1119.02 |
| C.C.C.COUNSELLING CENTRE | 52.55 | 157.00 | 209.55 | |
| COUNSELLING CENTRE | 13713.34 | 26760.00 | 26702.89 | 13770.45 |
| NOAH'S ARK | 29789.08 | 139749.85 | 131809.95 | 37728.98 |
| TOTALS | 45034.10 | 166666.85 | 158872.95 | 52828.00 |
| RECEIPTS | 2021 | 2020 |
|---|---|---|
| FEES | 33114.13 | 15979.68 |
| GOVERNMENT FUNDING | 90784.82 | 95159.35 |
| PUPIL PREMIUM & DEPRIVATION FUND | 9738.61 | 8631.98 |
| 1750 | ||
| FUNDRAISING/SPONSORSHIP | 872 | NIL |
| GOV FURLOUGH | 278.27 | 1320.44 |
| OTHER | 3212.02 | 1077.14 |
| 139749.85 | 122168.59 | |
| PAYMENTS | ||
| WAGES & PENSIONS | 113804.08 | 97594.33 |
| TRANSFER TO CHURCH | 10000.00 | 14000.00 |
| BUILDING WORKS | NIL | |
| EQUIPMENT | 2402.76 | 2316.18 |
| SUPPLIES | 721.74 | 612.06 |
| TELEPHONE | 220.27 | 321.26 |
| FOOD VOUCHERS | 1642.25 | |
| SPONSORSHIP EQUIPMENT | 392.44 | NIL |
| STAFF TRAINING | 1159.26 | 862.00 |
| OTHER | 1467.15 | 2251.60 |
| 131809.95 | 117957.43 | |
| SURPLUS/DEFICIT | 7939.90 | 4211.16 |
| BALANCES B/F | 29789.08 | 25577.92 |
| BALANCES C/F | 37728.98 | 29789.08 |
| BALANCES: | ||
| GENERAL | 19704.32 | |
| PUPIL PREMIUM & DEPRIVATION | 10084.76 | |
| SPONSORSHIP | NIL | |
| 29789.08 | ||
| BALANCES HELD | ||
| CHURCH | NIL | |
| CAFBANK | 37728.98 | 29789.08 |
| TOTAL | 37728.98 | 29789.08 |
| RECEIPTS | 2021 | 2020 |
|---|---|---|
| CLIENT FEES | 26340 | 27470.00 |
| TRAINING | NIL | |
| GIFT | 420 | 6.50 |
| OTHER | NIL | |
| 26760.00 | 27476.50 | |
| PAYMENTS | ||
| COUNSELLOR FEES | 16695 | 16587.50 |
| SALARIES | 6621.92 | 7322.20 |
| SUPERVISION & EXPENSES | 500 | 611.75 |
| TRANSFER TO CHURCH | 1000 | 766.00 |
| EQUIPMENT | 115.4 | 497.35 |
| DBS & INSURANCE | 261.25 | 530.45 |
| OTHER | 1509.32 | 1690.75 |
| 26702.89 | 28006.00 | |
| SURPLUS/(DEFICIT) | 57.11 | -529.50 |
| BALANCE B/F | 13713.34 | 14242.90 |
| BALANCE C/F | 13770.45 | 13713.34 |
| CAFBANK | 13713.34 | |
| TOTAL | 13770.45 | 13713.34 |
| Unrestricted | Restricted | Endowment | Designated | Total | |
|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | Funds | |
| Fixed Assets | |||||
| Tangible Assets | |||||
| Church | 400000 |
400000 |
|||
| 61 A/61/63/65 Westway | 625000 |
625000 |
|||
| Asset Revaluation 61/61A | -125000 |
-125000 |
|||
900000 |
900000 |
||||
| CURRENT ASSETS | |||||
| stocks | |||||
| Debtors | 2006 | 0 | 2006 | ||
| Cash in hand and at Bank | 45097 | 7080 | 0 | 52828 | 105005 |
| Total current assets | 47103 | 7080 | 900000 | 52828 | 1007011 |
| CREDITORS | -7277 | -7277 | |||
| Amounts falling due after | |||||
| one year | |||||
| NET CURRENT ASSETS less | 0 | 0 | |||
| Liabilities | 39826 | 7080 | 900000 | 52828 | 999734 |
| The funds of the charity: | |||||
| Unrestricted Funds | 39826 |
39826 |
|||
| Designated Funds | 52828 |
52828 |
|||
| Restricted income funds | 7080 |
7080 |
|||
| Endowment funds | 900000 |
900000 |
|||
TOTAL FUNDS |
39826 |
7080 |
900000 |
52828 |
999734 |
| Unrestricted | Restricted | Endowment | Designate | Total | |
|---|---|---|---|---|---|
| Funds | Income Fds | Funds | Funds | Funds | |
| Income from: | |||||
| Donations & legacies | 113000 | 8537 | 34227 | 166667 | 322431 |
| Charitable activities | |||||
| Other trading activities | |||||
| Investments | |||||
| Rent | 15605 |
15605 |
|||
| Proceeds from sale of 61/61A | 173008 |
173008 |
|||
| Total | 113000 |
8537 |
222840 | 166667 | 511044 |
| Expenditure on: | |||||
| Charitable activities | 121380 | 11793 | 158873 | 292046 | |
| Loan Interest | 12816 | 12816 | |||
| Land Purchase | |||||
| Other | |||||
| Total | 121380 | 11793 | 12816 | 158873 | 304862 |
| Net income(expenditure) | -8380 |
-3255 |
210024 |
7794 |
206182 |
| Transfers between funds | 17395 | -17395 | |||
| Net movement in funds | 9014 | -3255 | 192629 | 7794 | 206182 |
| Reconciliation of funds | |||||
| Total Funds brought forward | 30811 |
10335 |
707371 |
45035 |
793552 |
| Total Funds carried forward | 39825 |
7080 |
900000 |
52829 |
999734 |
Independent examiner's report on the accounts Section A Independent Examinerfs Report Report to the trusteesl members of Caterham Communty Church On accounts for the year ended 31 Dember 2021 Charity no (if any) 1163464 Set out on pages As Attached I report to the trustees on my examination of the aeKounts of Ihe above charty Iyhe Trust") for the year ended Responsibilities and basis of report As the charity's trustees, 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 o* my examinalion of the Trust'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 tThe charty's gross income exceeded £250.000 and l am qualified to examiner's statement undertake the examination by being a qualified member of The Chartered Institute of Management Accountants. I have completed my examination. I confimi that no material matters hava come to my attention in connection wilh the examination (other Ihan that disclosed below "I which gives me cause to believe thal in, any material respect.. the accounting records We not kept in accordan with section 130 of the Charities Act., or the accounts did not accord with the accounting records., or the accounts did not comply with the applicable requirements cOnrning 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 lo which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Please delete the words in the brackets rf they do not apply. Signed.. Date: 1011012022 Name: Denis Day Relevant professional qualificationls) or body Chartered Instrtule of Management Accountants IER Oct 2018