Annual Report and Financial Statements for the Year Ended 31 December 2021
Crawley United Reformed Church Charity
Charity registration number: 1164196
Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham Chichester West Sussex PO18 8NF
CRAWLEY UNITED REFORMED CHURCH CHARITY
Contents
| Reference and Administrative Details | 1 |
|---|---|
| Trustees' Report | 2 to 4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Notes to the Financial Statements | 8 to 14 |
CRAWLEY UNITED REFORMED CHURCH CHARITY
Reference and Administrative Details
Trustees
Bridget Russell Charles William Skinner Derek Hugh Russell Jennifer Frances Gill Patricia Helen Chesson Susan Elizabeth Fenwick
Principal Office Worth Park Avenue Pound Hill Crawley West Sussex RH10 3DF Charity Registration 1164196 Number
Independent Examiner G W Schulz ACMA Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham Chichester West Sussex PO18 8NF Bankers The Co-operative Bank 1 Balloon Street Manchester M60 4EP
Page 1
CRAWLEY UNITED REFORMED CHURCH CHARITY
Trustees' Report
The Trustees present the annual report together with the financial statements of the charity for the year ended 31 December 2021.
Objectives and activities
Objects and aims
The principal object of the charity is the advancement of the Christian faith.
Public benefit
The Trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Achievements and performance
Review of activities
There was no change in Eldership for the year 2021, so the current Serving Elders remain as: Sue Fenwick, Bridget Russell, Derek Russell, Charles Skinner, Jenny Gill (Treasurer) and Patricia Chesson (Church Secretary) with guidance from the Synod-appointed Interim Moderator Rev Roger Wood.
Due to the Covid-19 Pandemic no Services or Church Meetings were held between March 2020 and May 2021 but we were able to continue to meet as Elders via the Zoom platform during that period.
Community Caring Café
This was suspended during the lockdown period but successfully resumed in November with a good number of people attending, followed by a Christmas party in December. This is becoming a familiar event within the local community and the aim is to grow further numbers next year.
Bereavement Support Group
This previously successful group was also suspended during lockdown but will resume as soon as new volunteers have been trained by St Catherine’s Hospice.
Hall and Car Park Lettings
As so many regular bookings were cancelled during lockdown, our finances were seriously depleted, added to which due to no Sunday Services, our weekly cash offerings also suffered badly. However, payments through direct debit and our card machine were helpful in keeping the church solvent.
Reduction in weekly attendance
Sadly, ten regular attendees passed away during the previous twelve month and others have become too frail to continue to attend.
Page 2
CRAWLEY UNITED REFORMED CHURCH CHARITY
Trustees' Report
The Manse
As we currently have no resident Minister the Manse is being rented to a family until such time as a new Minister is appointed. The income from this letting is paid to the URC General Assembly and may only be used for maintaining the property.
Quinquennial Survey
A survey of the church buildings was carried out by the Synod appointed surveyor. Property maintenance has been kept up throughout the lock down and although a number of items for remedial work were found, there were none with great urgency.
Financial review
At the end of 2020 our finances were in reasonable health. However, as predicted, with the continued lockdown our reserves were reduced to a point where the Trustees felt we had to ask for a suspension of our contribution to the Mission and Ministry fund from August onwards.
Towards the end of the year, hall bookings have started to return although not to the same level as pre-pandemic. There has also been some decrease in income with the loss of members from the congregation.
However, once again we find ourselves with a healthy balance at the end of 2021 as we have been very fortunate to receive an insurance claim for loss of income due to COVID. A portion of this will be used to cover the five months of Mission and Ministry payments, taking into consideration works required by the quinquennial survey.
We look forward to a more normal year in 2022.
Going concern
After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements.
Structure, governance and management
Nature of governing document
Crawley United Reformed Church Charity is a registered charity, number 1164196, and is constituted under a Trust deed.
Recruitment and appointment of Trustees
The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.
Page 3
CRAWLEY UNITED REFORMED CHURCH CHARITY
Trustees' Report
Risk management
The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.
Statement of Trustees' Responsibilities
The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The Trustees 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.
The annual report was approved by the Trustees of the charity on .................... and signed on its behalf by:
......................................... Patricia Helen Chesson Trustee
Page 4
CRAWLEY UNITED REFORMED CHURCH CHARITY
Independent Examiner's Report to the trustees of Crawley United Reformed Church Charity
I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 December 2021 which are set out on pages 6 to 14.
Respective responsibilities of Trustees and examiner
As the charity’s Trustees of Crawley United Reformed Church Charity 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 Crawley United Reformed Church Charity'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 examiner’s 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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accounting records were not kept in respect of Crawley United Reformed Church Charity as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting 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.
...................................... G W Schulz ACMA
Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham Chichester West Sussex PO18 8NF
Date:.............................
Page 5
CRAWLEY UNITED REFORMED CHURCH CHARITY
Statement of Financial Activities for the Year Ended 31 December 2021
| Note Unrestricted funds £ Income and Endowments from: Donations and legacies 2 30,666 Charitable activities 3 21,517 Other trading activities 4 340 Investment income 5 2 Other income 6 40,333 Total income 92,858 Expenditure on: Raising funds 7 - Charitable activities 8 52,579 Total Expenditure 52,579 Total expenditure (52,579) Net income 40,279 Gross transfers between funds (964) Net movement in funds 39,315 Reconciliation of funds Total funds brought forward 14,095 Total funds carried forward 12 53,410 |
Restricted funds £ 24,557 - 201 - - 24,758 506 21,423 21,929 (21,929) 2,829 964 3,793 13,004 16,797 |
Total 2021 £ 55,223 21,517 541 2 40,333 117,616 506 74,002 74,508 (74,508) 43,108 - 43,108 27,099 70,207 |
Total 2020 £ 48,049 25,015 2,496 8 2,277 |
|---|---|---|---|
| 77,845 | |||
| 796 75,748 |
|||
| 76,544 | |||
| (76,544) | |||
| 1,301 - |
|||
| 1,301 25,798 |
|||
| 27,099 |
The notes on pages 8 to 14 form an integral part of these financial statements. Page 6
CRAWLEY UNITED REFORMED CHURCH CHARITY
Balance Sheet as at 31 December 2021
| Note Current assets Cash at bank and in hand Creditors: Amounts falling due within one year 11 Net assets Funds of the charity: Restricted income funds Restricted funds Unrestricted income funds Unrestricted funds Total funds 12 |
2021 £ 70,807 (600) 70,207 16,797 53,410 70,207 |
2020 £ 27,699 (600) |
|---|---|---|
| 27,099 | ||
| 13,004 14,095 |
||
| 27,099 |
The financial statements on pages 6 to 14 were approved by the Trustees, and authorised for issue on .................... and signed on their behalf by:
......................................... Patricia Helen Chesson Trustee
The notes on pages 8 to 14 form an integral part of these financial statements. Page 7
CRAWLEY UNITED REFORMED CHURCH CHARITY
Notes to the Financial Statements for the Year Ended 31 December 2021
1 Accounting policies
Statement of compliance
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 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
Basis of preparation
Crawley United Reformed Church 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 notes.
Going concern
The Trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
Income and endowments
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
Donations and legacies
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
Gift aid
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category.
Page 8
CRAWLEY UNITED REFORMED CHURCH CHARITY
Notes to the Financial Statements for the Year Ended 31 December 2021
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Grant provisions
Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.
Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Liabilities
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Fund structure
Unrestricted income funds are general funds that are available for use at the Trustees's discretion in furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
2 Income from donations and legacies
| Donations and legacies; Donations Legacies Gift aid reclaimed |
Unrestricted funds Restricted General £ funds £ 24,741 24,557 500 - 5,425 - 30,666 24,557 Page 9 |
Total 2021 £ 49,298 500 5,425 55,223 |
Total 2020 £ 41,380 1,000 5,669 |
|---|---|---|---|
| 48,049 | |||
CRAWLEY UNITED REFORMED CHURCH CHARITY
Notes to the Financial Statements for the Year Ended 31 December 2021
3 Income from charitable activities
| Lettings and car park Other charitable activities |
Unrestricted funds General £ 20,237 1,280 21,517 |
Total 2021 £ 20,237 1,280 21,517 |
Total 2020 £ 23,937 1,078 |
|---|---|---|---|
| 25,015 |
4 Income from other trading activities
| Unrestricted funds General £ Trading income; Fairtrade shop - Events income; Charity shop 340 340 5 Investment income Interest receivable and similar income; Interest receivable on bank deposits 6 Other income Insurance claim Sundry income |
Restricted funds £ 201 - 201 Unrestricted funds General £ 2 Unrestricted funds General £ 34,716 5,617 40,333 |
Total funds £ 201 340 541 Total 2021 £ 2 Total 2021 £ 34,716 5,617 40,333 |
Total 2020 £ 493 2,003 |
|---|---|---|---|
| 2,496 | |||
| Total 2020 £ 8 |
|||
| Total 2020 £ - 2,277 |
|||
| 2,277 |
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CRAWLEY UNITED REFORMED CHURCH CHARITY
Notes to the Financial Statements for the Year Ended 31 December 2021
7 Expenditure on raising funds
| 7 Expenditure on raising funds | |||
|---|---|---|---|
| Fundraising trading costs; Fairtrade shop stock 8 Expenditure on charitable activities |
Restricted funds £ 506 506 |
Total 2021 £ 506 506 |
Total 2020 £ 796 |
| 796 | |||
| Note Minister's stipend contribution Mission costs Motor costs Ministerial expenses Other teams Restricted fund expenses Manse running costs Manse maintenance Utilities Maintenance Office costs Miscellaneous Independent examination Grant funding of activities 9 |
Unrestricted funds General £ 23,849 628 604 - 1,233 - 1,192 3,063 5,752 10,703 4,433 342 780 - 52,579 |
Restricted funds £ - - - - - 3,289 - 16,783 - - - - - 1,351 21,423 |
Total 2021 £ 23,849 628 604 - 1,233 3,289 1,192 19,846 5,752 10,703 4,433 342 780 1,351 74,002 |
Total 2020 £ 40,884 130 2,888 306 1,226 2,250 1,593 2,514 7,914 10,152 3,954 335 780 822 |
|---|---|---|---|---|
| 75,748 |
Page 11
CRAWLEY UNITED REFORMED CHURCH CHARITY
Notes to the Financial Statements for the Year Ended 31 December 2021
9 Grant-making
Analysis of grants
Grants
Grants to institutions 2021 2020 £ £ 1,351 822
10 Trustees remuneration and expenses
During the year, one of the Trustees has been paid remuneration or has received other benefits from an employment related to the Charity. The minister Rev'd Bridget Banks is employed directly by the Synod. The church makes contributions to the Synod Ministry and Mission fund from which the salary is paid. These contributions amounted to £23,849 during the year (2020: £40,884).
The only other payments made to the Trustees, or any person connected with them, consisted of reimbursements of expenditure incurred on behalf of the charity in furthering the charity's objects.
11 Creditors: amounts falling due within one year
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Accruals | 600 | 600 |
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CRAWLEY UNITED REFORMED CHURCH CHARITY
Notes to the Financial Statements for the Year Ended 31 December 2021
12 Funds
| Unrestricted funds General General Funds Restricted funds Regeneration fund Fairtrade fund Other charities fund Other restricted funds Manse maintenance fund Total funds Unrestricted funds General General Funds Restricted funds Regeneration fund Fairtrade fund Other charities fund Other restricted funds Total funds |
Balance at 1 January 2021 £ 14,095 3,791 - 175 9,038 - 13,004 27,099 Balance at 1 January 2020 £ 24,673 1,027 (333) 431 - 1,125 25,798 |
Incoming resources £ 92,858 72 201 1,840 6,521 16,124 24,758 117,616 Incoming resources £ 62,734 2,764 493 566 11,288 15,111 77,845 |
Resources expended £ (52,579) - (506) (1,351) (3,289) (16,783) (21,929) (74,508) Resources expended £ (72,676) - (796) (822) (2,250) (3,868) (76,544) |
Transfers £ (964) - 305 - - 659 964 - Transfers £ (636) - 636 - - 636 - |
Balance at 31 December 2021 £ 53,410 3,863 - 664 12,270 - |
|---|---|---|---|---|---|
| 16,797 | |||||
| 70,207 | |||||
| Balance at 31 December 2020 £ 14,095 3,791 - 175 9,038 |
|||||
| 13,004 | |||||
| 27,099 |
Page 13
CRAWLEY UNITED REFORMED CHURCH CHARITY
Notes to the Financial Statements for the Year Ended 31 December 2021
13 Analysis of net assets between funds
| Current assets Current liabilities Total net assets Current assets Current liabilities Total net assets |
Unrestricted funds General £ 54,010 (600) 53,410 Unrestricted funds General £ 14,695 (600) 14,095 |
Restricted funds £ 16,797 - 16,797 Restricted funds £ 13,004 - 13,004 |
Total funds at 31 December 2021 £ 70,807 (600) |
|---|---|---|---|
| 70,207 | |||
| Total funds at 31 December 2020 £ 27,699 (600) |
|||
| 27,099 |
Page 14