St John’s Church Preservation Group Annual Report 2020 to 2021
Charity Registration 1164822 The Old School House, St John’s Road, Kates Hill, Dudley, DY2 7JT
CHARITY FORM
St John’s Church Preservation Group is a Charitable Incorporated Organisation. The governing document is the constitution. Trustees are selected by invitation.
PATRON
Professor Carl Chinn, MBE, broadcaster, author, professor, Chair Birmingham University Community History
“I am proud to serve as patron”
PURPOSES OF THE CHARITY
St John’s Church Preservation Group was formed in 2007 to save St John’s Church which had been closed to the public in 2002. It was empty for 14 years until the group, after a lengthy campaign and process, was granted a lease to take on the restoration and reopening in 2016.
The object[s] of St John’s Church Preservation Group are:
(a) to support the restoration and preservation of St John’s Church, Kates Hill, Dudley, a place of historic and architectural importance with a view to supporting Christian worship and providing a facility for greater community use;
(b) To advance the education of the public in the conservation, protection and improvement of the physical and natural environment;
(c) to advance the education of the public particularly but not exclusively by (i) educating the public in different religious beliefs including an awareness of their distinctive features and their common ground to promote good relations between persons of different faiths and (ii) by promoting knowledge and mutual understanding and respect of the beliefs and practices of different religious faiths;
(d) to further benefit the residents of Dudley and its surrounding areas particularly but not exclusively those who are unemployed or unwaged and those who are without distinction of sex, sexual orientation, race or of political, religious or other opinions by associating together the said residents and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare, recreation and other leisure time activities with the objective of improving the conditions of life for the residents;
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(e) to advance in life and help young people through providing support and activities which develop their skills, capacities and capabilities to enable them to participate in society as mature and responsible individuals.
St John’s Church, 1840. Grade 11 listed in May 2009 following application by St John’s Church Preservation Group
SUMMARY OF MAIN ACTIVITIES
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Maintenance and restoration of the church building
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Fundraising including the St John’s Sale Room in the adjacent former St John’s School accepting donations of goods which are then sold at very low prices to support the local community and raise funds for the restoration of the historic church.
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Church kept open a minimum of two days per week for viewing and private contemplation
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Assistance with family history research
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Six Anglican services per year.
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Graveyard and adjoining Nature reserve maintenance
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Event programme engaging with local and wider community
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Volunteering opportunities from age 16 years and in family or affinity groups
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New for this period – social drop in on Fridays and Sundays in the School House adjacent to the church
TRUSTEE STATEMENT PUBLIC BENEFIT
The trustees have had regard to the guidance issued by the Charity Commission on public benefit
TRUSTEES IN THIS PERIOD
Deborah Brownlee (Chair) Maria Bottley (Secretary) John Poole (Treasurer) Martin Horwood David Kerr Ann Kerr Paul Smith
Note during this period three trustees have suffered from significant health issues.
CONTRIBUTION MADE BY VOLUNTEERS
During this period 1989 hours of volunteering were carried out. Coronavirus lockdowns and the general interruption to people’s lives, continues to have a serious effect on the volunteer availability. The number of volunteers at the year end was up by two at 19, however health or fear of being around people continued to affect progress. In spite of this, the work carried out by the volunteer helpers was outstanding, with some working long hours to improve the project and help to get the events programme moving again.
2
Volunteers also continues to support the charity by joining the Friends of St John’s and collecting loose change.
SUMMARY OF THE MAIN ACHIEVEMENTS OF THE CHARITY DURING THIS PERIOD
It was with great relief that we were able to gradually resume events, however attendance is dramatically down from pre Covid. An unintended consequence of streaming our events and services on Facebook live, is that people can participate without attending. We now have the task of increasing actual physical attendance and we believe this is likely to take some years. Therefore we are also giving some consideration to further enhancing St John’s digital attendance, and finding creative ways to raise funds remotely. This will likely involve us finding funds for expert help.
Couples were able to come in to re-take their wedding vows along with the annual Family Blessings service for Valentines Day .
Annual World Peace Day Bert Bissell Memorial
Mr Tim Lees, FRCO,FTCL,ARSCM, continued with refurbishment of the 1886 Peter Conacher organ, which plays more magnificently after every visit. He was able to host interested visitors and play the organ at several of the services.
We aimed to restore community links where possible
Here the community police helped us to dress the church for St Georges Day
We restarted the Bert Bissell MBE Walk, in association with the Society
Resuming key occasions for family remembrance
3
Volunteers worked almost around the clock on occasions to get the new community room ready, to be used as a community drop in, groups and classes, but also for fundraising events.
Resuming the annual family bonfire on the St John’s Nature Reserve Free sparklers for all the children and home made punch.
FINANCIAL REVIEW
At the end of this period the charity had managed to retain but not increase the small reserve of £2370.
Due to several generous donations from one family, income was increased for this period to £26,830, however we are concerned that the underlying trend and perfectly apparent to us is that footfall in the sale room is much lower (previously generating towards £10k per annum). Recycling which previously was £70 per load is now at just 20p per kilo and we know it will be very hard work to keep income stable. There are fewer big events for us to attend to fundraise, indeed the last big canal festival in the area had to launch an appeal for help with the costs of staging it, and we assisted with promoting that. The Friends of St John’s continue to be the backbone of the group and we continue to invite new members.
The charity is working hard for every penny raised, and looking for new links and more improvements to try and get the project really going again. The lockdowns have without doubt made fundamental changes to society, some based on fear, some on health grounds, and these are impacting on St John’s in terms of fundraising and volunteer availability. At the same time giving at events is slowing as costs rise.
However, the vision for the project remains strong. The Coronavirus lockdowns have caused havoc in so many ways, and it will take time for us to recover, requiring determination and willingness to work with the new realities – we are working on many ideas around this. Paradoxically although so much life activity has gone online, we have been finding social media less useful (due to algorithms restricting how much we can reach out to our 1700 Facebook members), so we are putting ever more emphasis on face to face contact and link making.
Prepared and approved by the trustees of St John’s Church Preservation Group
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6" May 2022 (draft) th 12 November 2022 (final)
REGISTERED COMPANY NUMBER: CE005853 (England and Wales) REGISTERED CHARITY NUMBER: 1164822
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 30 November 2021
for
St John's Church Preservation Group
Altus Business Consulting Chartered Accountants 88-89 High Street Wordsley Stourbridge West Midlands DY8 5SB
St John's Church Preservation Group
Contents of the Financial Statements for the Year Ended 30 November 2021
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | ||
| Independent Examiner's Report | 2 | ||
| Statement of Financial Activities | 3 | ||
| Balance Sheet | 4 | ||
| Notes to the Financial Statements | 5 | to | 8 |
| Detailed Statement of Financial Activities | 9 |
St John's Church Preservation Group
for the Year Ended 30 November 2021
Report of the Trustees
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 November 2021. The trustees have adopted the provisions of 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).
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
CE005853 (England and Wales)
Registered Charity number
1164822
Registered office
The Old School House St John's Road Kates Hill Dudley West Midlands DY2 7JT
Trustees
D Brownlee D Kerr (appointed 14.7.21) A Kerr (appointed 14.7.21) P Smith (appointed 14.7.21) M Bottley J Poole M Horwood
Independent Examiner
Richard Ashmore BA, BFP, FCA Institute of Chartered Acountants in England & Wales Altus Business Consulting Chartered Accountants 88-89 High Street Wordsley Stourbridge West Midlands DY8 5SB
Approved by order of the board of trustees on 6 April 2022 and signed on its behalf by:
D Brownlee - Trustee
Page 1
Independent Examiner's Report to the Trustees of St John's Church Preservation Group
Independent examiner's report to the trustees of St John's Church Preservation Group ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 November 2021.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
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.
Richard Ashmore BA, BFP, FCA Institute of Chartered Acountants in England & Wales Altus Business Consulting Chartered Accountants 88-89 High Street Wordsley Stourbridge West Midlands DY8 5SB
6 April 2022
Page 2
St John's Church Preservation Group
Statement of Financial Activities for the Year Ended 30 November 2021
| 30.11.21 | 30.11.20 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies | 22,699 | 12,580 | |
| Charitable activities | |||
| Events Income | 1,159 | 34 | |
| Sales Income | 2,610 | 3,575 | |
| Commonwealth War Graves Comm | 220 | 220 | |
| Recycling | 142 | - | |
| Investment income | 2 | - | 4 |
| Total | 26,830 | 16,413 | |
| EXPENDITURE ON | |||
| Raising funds | 534 | 386 | |
| Charitable activities | |||
| Administration | 15,814 | 8,038 | |
| Total | 16,348 | 8,424 | |
| NET INCOME | 10,482 | 7,989 | |
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | 10,490 | 2,501 | |
| TOTAL FUNDS CARRIED FORWARD | 20,972 | 10,490 |
The notes form part of these financial statements
Page 3
St John's Church Preservation Group
Balance Sheet
30 November 2021
| 30.11.21 | 30.11.20 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| CURRENT ASSETS | |||
| Prepayments and accrued income | 3,859 | 4,333 | |
| Cash at bank and in hand | 17,113 | 6,157 | |
| 20,972 | 10,490 | ||
| NET CURRENT ASSETS | 20,972 | 10,490 | |
| TOTAL ASSETS LESS CURRENT | |||
| LIABILITIES | 20,972 | 10,490 | |
| NET ASSETS | 20,972 | 10,490 | |
| FUNDS | 5 | ||
| Unrestricted funds | 20,972 | 10,490 | |
| TOTAL FUNDS | 20,972 | 10,490 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2021.
The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2021 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 6 April 2022 and were signed on its behalf by:
D Brownlee - Trustee
The notes form part of these financial statements
Page 4
St John's Church Preservation Group
Notes to the Financial Statements for the Year Ended 30 November 2021
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. INVESTMENT INCOME
| INVESTMENT INCOME | ||
|---|---|---|
| 30.11.21 | 30.11.20 | |
| £ | £ | |
| Deposit account interest | - | 4 |
3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30 November 2021 nor for the year ended 30 November 2020.
Trustees' expenses
There were no trustees' expenses paid for the year ended 30 November 2021 nor for the year ended 30 November 2020.
Page 5
continued...
St John's Church Preservation Group
Notes to the Financial Statements - continued for the Year Ended 30 November 2021
4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| INCOME AND ENDOWMENTS FROM Donations and legacies Charitable activities Events Income Sales Income Commonwealth War Graves Comm Investment income Total EXPENDITURE ON Raising funds Charitable activities Administration Total NET INCOME RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD 5. MOVEMENT IN FUNDS Unrestricted funds General fund TOTAL FUNDS |
Unrestricted fund £ 12,580 34 3,575 220 4 16,413 386 8,038 8,424 7,989 2,501 10,490 Net At movement At 1.12.20 in funds 30.11.21 £ £ £ 10,490 10,482 20,972 10,490 10,482 20,972 |
|---|---|
Page 6
continued...
St John's Church Preservation Group
Notes to the Financial Statements - continued
for the Year Ended 30 November 2021
5. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 26,830 | (16,348) | 10,482 |
| TOTAL FUNDS | 26,830 | (16,348) | 10,482 |
Comparatives for movement in funds
| Net | |||
|---|---|---|---|
| At | movement | At | |
| 1.12.19 | in funds | 30.11.20 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 2,501 | 7,989 | 10,490 |
| TOTAL FUNDS | 2,501 | 7,989 | 10,490 |
| Comparative net movement in funds, included in the above are as follows: | |||
| Incoming | Resources | Movement | |
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 16,413 | (8,424) | 7,989 |
| TOTAL FUNDS | 16,413 | (8,424) | 7,989 |
| A current year 12 months and prior year 12 months combined position is as follows: | |||
| Net | |||
| At | movement | At | |
| 1.12.19 | in funds | 30.11.21 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 2,501 | 18,471 | 20,972 |
| TOTAL FUNDS | 2,501 | 18,471 | 20,972 |
continued...
Page 7
St John's Church Preservation Group
Notes to the Financial Statements - continued for the Year Ended 30 November 2021
5. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 43,243 | (24,772) | 18,471 |
| TOTAL FUNDS | 43,243 | (24,772) | 18,471 |
6. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 November 2021.
Page 8
| St John's Church Preservation Group | ||
|---|---|---|
| Detailed Statement of Financial Activities | ||
| for the Year Ended 30 November 2021 | ||
| 30.11.21 | 30.11.20 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 22,699 | 12,580 |
| Investment income | ||
| Deposit account interest | - | 4 |
| Charitable activities | ||
| Events Income | 1,159 | 34 |
| Sales Income | 2,610 | 3,575 |
| Recycling | 142 | - |
| Commonwealth War Graves Comm | 220 | 220 |
| 4,131 | 3,829 | |
| Total incoming resources | 26,830 | 16,413 |
| EXPENDITURE | ||
| Raising donations and legacies | ||
| Volunteer's Expenses | 534 | 386 |
| Charitable activities | ||
| Insurance | 6,262 | 2,167 |
| Grounds & Property Expenses | 2,864 | 664 |
| Rent & Utilities | 4,406 | 4,475 |
| Events, Meetings & Promotions | 757 | 465 |
| General Administration | 1,423 | 231 |
| Telephone & Internet | 102 | - |
| Miscellaneous Expenses | - | 36 |
| 15,814 | 8,038 | |
| Total resources expended | 16,348 | 8,424 |
| Net income | 10,482 | 7,989 |
This page does not form part of the statutory financial statements
Page 9
REGISTERED COMPANY NUMBER: CE005853 (England and Wales) REGISTERED CHARITY NUMBER: 1164822
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 30 November 2021
for
St John's Church Preservation Group
Altus Business Consulting Chartered Accountants 88-89 High Street Wordsley Stourbridge West Midlands DY8 5SB
St John's Church Preservation Group
Contents of the Financial Statements for the Year Ended 30 November 2021
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | ||
| Independent Examiner's Report | 2 | ||
| Statement of Financial Activities | 3 | ||
| Balance Sheet | 4 | ||
| Notes to the Financial Statements | 5 | to | 8 |
| Detailed Statement of Financial Activities | 9 |
St John's Church Preservation Group
for the Year Ended 30 November 2021
Report of the Trustees
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 November 2021. The trustees have adopted the provisions of 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).
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
CE005853 (England and Wales)
Registered Charity number
1164822
Registered office
The Old School House St John's Road Kates Hill Dudley West Midlands DY2 7JT
Trustees
D Brownlee D Kerr (appointed 14.7.21) A Kerr (appointed 14.7.21) P Smith (appointed 14.7.21) M Bottley J Poole M Horwood
Independent Examiner
Richard Ashmore BA, BFP, FCA Institute of Chartered Acountants in England & Wales Altus Business Consulting Chartered Accountants 88-89 High Street Wordsley Stourbridge West Midlands DY8 5SB
Approved by order of the board of trustees on 6 April 2022 and signed on its behalf by:
D Brownlee - Trustee
Page 1
Independent Examiner's Report to the Trustees of St John's Church Preservation Group
Independent examiner's report to the trustees of St John's Church Preservation Group ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 November 2021.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
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.
Richard Ashmore BA, BFP, FCA Institute of Chartered Acountants in England & Wales Altus Business Consulting Chartered Accountants 88-89 High Street Wordsley Stourbridge West Midlands DY8 5SB
6 April 2022
Page 2
St John's Church Preservation Group
Statement of Financial Activities for the Year Ended 30 November 2021
| 30.11.21 | 30.11.20 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies | 22,699 | 12,580 | |
| Charitable activities | |||
| Events Income | 1,159 | 34 | |
| Sales Income | 2,610 | 3,575 | |
| Commonwealth War Graves Comm | 220 | 220 | |
| Recycling | 142 | - | |
| Investment income | 2 | - | 4 |
| Total | 26,830 | 16,413 | |
| EXPENDITURE ON | |||
| Raising funds | 534 | 386 | |
| Charitable activities | |||
| Administration | 15,814 | 8,038 | |
| Total | 16,348 | 8,424 | |
| NET INCOME | 10,482 | 7,989 | |
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | 10,490 | 2,501 | |
| TOTAL FUNDS CARRIED FORWARD | 20,972 | 10,490 |
The notes form part of these financial statements
Page 3
St John's Church Preservation Group
Balance Sheet
30 November 2021
| 30.11.21 | 30.11.20 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| CURRENT ASSETS | |||
| Prepayments and accrued income | 3,859 | 4,333 | |
| Cash at bank and in hand | 17,113 | 6,157 | |
| 20,972 | 10,490 | ||
| NET CURRENT ASSETS | 20,972 | 10,490 | |
| TOTAL ASSETS LESS CURRENT | |||
| LIABILITIES | 20,972 | 10,490 | |
| NET ASSETS | 20,972 | 10,490 | |
| FUNDS | 5 | ||
| Unrestricted funds | 20,972 | 10,490 | |
| TOTAL FUNDS | 20,972 | 10,490 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2021.
The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2021 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 6 April 2022 and were signed on its behalf by:
D Brownlee - Trustee
The notes form part of these financial statements
Page 4
St John's Church Preservation Group
Notes to the Financial Statements for the Year Ended 30 November 2021
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. INVESTMENT INCOME
| INVESTMENT INCOME | ||
|---|---|---|
| 30.11.21 | 30.11.20 | |
| £ | £ | |
| Deposit account interest | - | 4 |
3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30 November 2021 nor for the year ended 30 November 2020.
Trustees' expenses
There were no trustees' expenses paid for the year ended 30 November 2021 nor for the year ended 30 November 2020.
Page 5
continued...
St John's Church Preservation Group
Notes to the Financial Statements - continued for the Year Ended 30 November 2021
4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| INCOME AND ENDOWMENTS FROM Donations and legacies Charitable activities Events Income Sales Income Commonwealth War Graves Comm Investment income Total EXPENDITURE ON Raising funds Charitable activities Administration Total NET INCOME RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD 5. MOVEMENT IN FUNDS Unrestricted funds General fund TOTAL FUNDS |
Unrestricted fund £ 12,580 34 3,575 220 4 16,413 386 8,038 8,424 7,989 2,501 10,490 Net At movement At 1.12.20 in funds 30.11.21 £ £ £ 10,490 10,482 20,972 10,490 10,482 20,972 |
|---|---|
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continued...
St John's Church Preservation Group
Notes to the Financial Statements - continued
for the Year Ended 30 November 2021
5. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 26,830 | (16,348) | 10,482 |
| TOTAL FUNDS | 26,830 | (16,348) | 10,482 |
Comparatives for movement in funds
| Net | |||
|---|---|---|---|
| At | movement | At | |
| 1.12.19 | in funds | 30.11.20 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 2,501 | 7,989 | 10,490 |
| TOTAL FUNDS | 2,501 | 7,989 | 10,490 |
| Comparative net movement in funds, included in the above are as follows: | |||
| Incoming | Resources | Movement | |
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 16,413 | (8,424) | 7,989 |
| TOTAL FUNDS | 16,413 | (8,424) | 7,989 |
| A current year 12 months and prior year 12 months combined position is as follows: | |||
| Net | |||
| At | movement | At | |
| 1.12.19 | in funds | 30.11.21 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 2,501 | 18,471 | 20,972 |
| TOTAL FUNDS | 2,501 | 18,471 | 20,972 |
continued...
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St John's Church Preservation Group
Notes to the Financial Statements - continued for the Year Ended 30 November 2021
5. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 43,243 | (24,772) | 18,471 |
| TOTAL FUNDS | 43,243 | (24,772) | 18,471 |
6. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 November 2021.
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| St John's Church Preservation Group | ||
|---|---|---|
| Detailed Statement of Financial Activities | ||
| for the Year Ended 30 November 2021 | ||
| 30.11.21 | 30.11.20 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 22,699 | 12,580 |
| Investment income | ||
| Deposit account interest | - | 4 |
| Charitable activities | ||
| Events Income | 1,159 | 34 |
| Sales Income | 2,610 | 3,575 |
| Recycling | 142 | - |
| Commonwealth War Graves Comm | 220 | 220 |
| 4,131 | 3,829 | |
| Total incoming resources | 26,830 | 16,413 |
| EXPENDITURE | ||
| Raising donations and legacies | ||
| Volunteer's Expenses | 534 | 386 |
| Charitable activities | ||
| Insurance | 6,262 | 2,167 |
| Grounds & Property Expenses | 2,864 | 664 |
| Rent & Utilities | 4,406 | 4,475 |
| Events, Meetings & Promotions | 757 | 465 |
| General Administration | 1,423 | 231 |
| Telephone & Internet | 102 | - |
| Miscellaneous Expenses | - | 36 |
| 15,814 | 8,038 | |
| Total resources expended | 16,348 | 8,424 |
| Net income | 10,482 | 7,989 |
This page does not form part of the statutory financial statements
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