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2022-03-31-accounts

REGISTERED CHARITY NUMBER: 1167497
Report of the Trustees and
Unaudited Financial Statements
for the Year Ended 31 March 2022
for
Binscombe Evangelical Church
A J Bennewith FCA, FCPA, FFA, FFTA,
FIPA, DChA, FRSA
3 Wey Court
Mary Road
Guildford
Surrey
GU1 4QU
Binscombe Evangelical Church

Contents of the Financial Statements for the Year Ended 31 March 2022

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 14
Binscombe Evangelical Church

Report of the Trustees for the Year Ended 31 March 2022

Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyearended31March2022. The
trusteeshaveadoptedtheprovisionsofAccountingandReportingbyCharities:StatementofRecommended Practice
applicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableinthe UK
and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Ourchurchobjectives(as per thoselistedagainstourcharitablestatusregistration)are the advancementof the Christian
faith primarily but not exclusively within Godalming and the surrounding neighbourhood and such other
charitable purposes as shall, in the opinion of the charity trustees, further the work of the Church.
Theorganisationisachurch.ItsmainaimsaretointroducepeopletotheloveofGodshownthroughJesusChrist, to
encouragethosewhoalreadyknowGod'slovetokeeptrustinginitandtodemonstrateGod'sloveinpracticalacts of
kindness. The church has run the following activities to achieve these objectives:
Whilsttheobjectivesofthechurchremainedunchanged,itsactivitiesintheyearto31stMarch2022continuedto be
impacted to varying degrees by the Covid-19 pandemic. More detail is provided under the next section.
Page 1
Binscombe Evangelical Church

Report of the Trustees for the Year Ended 31 March 2022

ACHIEVEMENT AND PERFORMANCE

The achievements of the church (including the impact of Covid19) during the period include:

FINANCIAL REVIEW

Financiallythe churchcontinuedto be well-supportedthroughthe committedgivingof its members. This has enabled the
churchtocontinuetosupportitspaidemployees,whilstmaintainingthechurchbuildings.Thechurchalso financially
supportsanumberofotherChristianorganisationsandactivities,bothintheUKandoverseas.Thecontinued Covid-19
pandemichadnomaterialimpactongeneralgivingtothechurch.However,asrestrictionseased,expenditure increased
to more normal levels. The church did not access any Covid-19 Government financial support.
Followingthe grantingof planningpermissionto builda new churchpremises,the churchhas continuedwith fund raising
withthe objectiveof raising£1.7m.Withmoneyreceivedandfurthermoneypledgedourtotalat the end of the financial
year was over £1.34m, almost 80% of the way to the total.

STRUCTURE, GOVERNANCE AND MANAGEMENT

ThechurchisaCharitableIncorporatedOrganisation(charitynumber1167497),thishavingbeenregisteredon6 June
2016 and replacing a Charitable Unincorporated Organisation of the same name.
Thechurchis opentoalltoattend.It is self-governedbyitsmembership.Memberselectandappointa leadership team.
This currentlycomprisesof a full-timepaidchurchleader('pastor'),andco-leader('elders').Duringthe courseof the year
thechurchelecteda newelder,Sam Cooke.Thechurchhastwofurtherpaidstaff,a 'Children'sandYouth'workerand a
'Women'sandFamilies'worker.Thechurchhasamanagementteamofteamleaders('deacons')forvariousareas of
churchlife.Itstrusteesarethepastor,eldersandthedeacons.Day-to-dayleadershipandmanagementofthechurch is
carriedoutbythepastor,eldersanddeacons,andreportedbacktothechurchthroughregularchurchmeetings. Church
meetings are also used to vote on significant decisions.
Page 2
Binscombe Evangelical Church

Report of the Trustees for the Year Ended 31 March 2022

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1167497
Principal address
Barnes Road
Godalming
Surrey
GU7 3RF
Trustees
E Margesson
L Richards
A Rossiter
P Davis
P Hitchcock
R Hall
N Doyle
S Shelley
J Hammond
S Cooke (appointed 7.10.21)
Independent Examiner
A J Bennewith FCA, FCPA, FFA, FFTA,
FIPA, DChA, FRSA
3 Wey Court
Mary Road
Guildford
Surrey
GU1 4QU
Approved by order of the board of trustees on 6 November 2022 and signed on its behalf by:
P Hitchcock - Trustee
Page 3

Independent Examiner's Report to the Trustees of Binscombe Evangelical Church

Independent examiner's report to the trustees of Binscombe Evangelical Church

IreporttothecharitytrusteesonmyexaminationoftheaccountsofBinscombeEvangelicalChurch(theTrust)for the
year ended 31 March 2022.

Responsibilities and basis of report

AsthecharitytrusteesoftheTrustyouareresponsibleforthepreparationoftheaccountsinaccordancewith the
requirements of the Charities Act 2011 ('the Act').
I reportin respectof my examinationof the Trust'saccountscarriedoutunderSection145 of the Act andin carrying out
myexaminationI havefollowedallapplicableDirectionsgivenbytheCharityCommissionunderSection145(5)(b)of the
Act.

Independent examiner's statement

Since your charity'sgross income exceeded £250,000your examiner must be a member of a listed body. I can confirm that
IamqualifiedtoundertaketheexaminationbecauseIamaregisteredmemberofInstituteofCharteredAccountants in
England & Wales which is one of the listed bodies.
I havecompletedmyexamination.I confirmthatnomaterialmattershavecometomyattentioninconnectionwith the
examination giving me cause to believe that in any material respect:

1. accounting records were not kept in respect of the Trust 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 concernsand have come acrossno othermattersin connectionwith the examinationto whichattention should
be drawn in this report in order to enable a proper understanding of the accounts to be reached.
A J Bennewith
Institute of Chartered Accountants in England & Wales
A J Bennewith FCA, FCPA, FFA, FFTA,
FIPA, DChA, FRSA
3 Wey Court
Mary Road
Guildford
Surrey
GU1 4QU
Date: .............................................
Page 4
Binscombe Evangelical Church

Statement of Financial Activities

for the Year Ended 31 March 2022

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
Other trading activities
2
Investment income
3
Total
EXPENDITURE ON
Charitable activities
Church Activities
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
Unrestricted
funds
£
134,470
577
2,752
137,799
138,298
(499)
308,026
307,527
Restricted
funds
£
156,276
-
-
156,276
1,570
154,706
914,763
1,069,469
31.3.22
Total
funds
£
290,746
577
2,752
294,075
139,868
154,207
1,222,789
1,376,996
31.3.21
Total
funds
£
224,744
-
638
225,382
129,814
95,568
1,127,221
1,222,789
The notes form part of these financial statements
Page 5
Binscombe Evangelical Church

Balance Sheet

31 March 2022

Notes
FIXED ASSETS
Tangible assets
8
CURRENT ASSETS
Debtors
9
Investments
10
Cash at bank
CREDITORS
Amounts falling due within one year
11
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS
12
Unrestricted funds
Restricted funds
TOTAL FUNDS
Unrestricted
funds
£
24,929
33,393
173,804
81,659
288,856
(6,258)
282,598
307,527
307,527
Restricted
funds
£
42,750
23,760
1,001,788
1,171
1,026,719
-
1,026,719
1,069,469
1,069,469
31.3.22
Total
funds
£
67,679
57,153
1,175,592
82,830
1,315,575
(6,258)
1,309,317
1,376,996
1,376,996
307,527
1,069,469
1,376,996
31.3.21
Total
funds
£
69,046
40,094
1,087,524
29,530
1,157,148
(3,405)
1,153,743
1,222,789
1,222,789
308,026
914,763
1,222,789
The financialstatementswere approvedby the Boardof Trusteesand authorisedfor issue on 6 November2022 and were
signed on its behalf by:
P Davis - Trustee
The notes form part of these financial statements
Page 6
Binscombe Evangelical Church

Notes to the Financial Statements for the Year Ended 31 March 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,havebeenprepared in
accordancewith the CharitiesSORP (FRS 102) 'Accountingand Reportingby Charities:Statementof  Recommended
PracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancialReporting Standard
applicablein the UK and Republicof Ireland(FRS 102) (effective 1 January2019)', FinancialReportingStandard 102
'TheFinancialReportingStandardapplicableintheUKandRepublicofIreland'andtheCharitiesAct2011. The
financial statements have been prepared under the historical cost convention.

Income

All incomeis recognisedin the Statementof FinancialActivitiesonce the charityhas entitlementto the funds,it is
probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredinsettlement and
the amountof the obligationcanbe measuredreliably.Expenditureis accountedforon an accrualsbasisand has
beenclassifiedunderheadingsthataggregateallcostrelatedtothecategory.Wherecostscannotbe directly
attributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwiththeuse of
resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property- 2% on cost
Fixtures and fittings- Straight line over 5 years

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restrictedfundscanonlybe usedforparticularrestrictedpurposeswithinthe objectsof 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.

Pension costs and other post-retirement benefits

Thecharityoperatesadefinedcontributionpensionscheme.Contributionspayabletothecharity's pension
scheme are charged to the  Statement of Financial Activities in the period to which they relate.
continued...
Page 7
Binscombe Evangelical Church

Notes to the Financial Statements - continued

for the Year Ended 31 March 2022

2. OTHER TRADING ACTIVITIES

2. OTHER TRADING ACTIVITIES
31.3.22 31.3.21
£ £
Hire of premises 577 -
3. INVESTMENT INCOME
31.3.22 31.3.21
£ £
Deposit account interest 2,752 638
4. TRUSTEES' REMUNERATION AND BENEFITS
31.3.22 31.3.21
£ £
Trustees' salaries 72,996 71,215
Trustees' social security 2,412 2,191
Trustees' pension contributions to money purchase schemes 6,490 6,332
81,898 79,738
P.Hitchcock,atrustee,receivedremunerationof£28,644(2021:£27,946)andpensioncontributionsof £5,159
(2021: £5,033)  were made in respect of him during the year.
A. Rossiter received remunerationof £22,499 (2021: £21,950)and pensioncontributionsof £675 (2021 £659) were
made in respect of her during the year.
S. Shelleyreceivedremunerationof £21,852(2021: £21,319)and pensioncontributionsof £656 (2021: £640) were
made in respect of her during the year.

Trustees' expenses

Duringtheperiod,6trustees(2021:4)werereimbursedatotalof£7,778(2021:£3,146)forexpensesincurred in
respect of travel and sundry other expenses.

5. STAFF COSTS

The average monthly number of employees during the year was as follows:
31.3.22 31.3.21
Pastor 1 1
Youth Worker 1 1
Families' & Women's Worker 1 1
3 3
No employees received emoluments in excess of £60,000.
continued...
Page 8
Binscombe Evangelical Church

Notes to the Financial Statements - continued

for the Year Ended 31 March 2022

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Donations and legacies
Investment income
Total
EXPENDITURE ON
Charitable activities
Church Activities
NET INCOME/(EXPENDITURE)
Transfers between funds
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
7.
NET MOVEMENT IN FUNDS
The net movement in funds is stated after charging:
Independent Examiner's remuneration
Depreciation of tangible fixed assets
Pension contributions
Unrestricted
funds
£
122,876
638
123,514
128,709
(5,195)
8,763
3,568
304,458
308,026
Restricted
funds
£
101,868
-
101,868
1,105
100,763
(8,763)
92,000
822,763
914,763
Total
funds
£
224,744
638
225,382
129,814
95,568
-
95,568
1,127,221
1,222,789
31.03.22
31.03.21
£
£
1,920
1,800
2,784
3,141
6,490
6,332
continued...
Page 9
Binscombe Evangelical Church

Notes to the Financial Statements - continued

for the Year Ended 31 March 2022

8. TANGIBLE FIXED ASSETS

8. TANGIBLE FIXED ASSETS
Fixtures
Freehold and
property fittings Totals
£ £ £
COST
At 1 April 2021 70,703 9,444 80,147
Additions - 1,417 1,417
At 31 March 2022 70,703 10,861 81,564
DEPRECIATION
At 1 April 2021 4,169 6,932 11,101
Charge for year 1,436 1,348 2,784
At 31 March 2022 5,605 8,280 13,885
NET BOOK VALUE
At 31 March 2022 65,098 2,581 67,679
At 31 March 2021 66,534 2,512 69,046
9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.22 31.3.21
£ £
Gift Aid recoverable 47,233 37,647
Prepayments and accrued income 9,920 2,447
57,153 40,094
10. CURRENT ASSET INVESTMENTS
31.3.22 31.3.21
£ £
Funds on deposit 1,175,592 1,087,524
continued...
Page 10
Binscombe Evangelical Church

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Other creditors
12.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Missionary Fund- designated
Building Fund -designated
Repairs Reserve
Equipment Reserve
Restricted funds
Missionary Fund- restricted
Building Fund-restricted
Support Fund
TOTAL FUNDS
At 1.4.21
£
96,617
-
174,273
29,498
7,638
308,026
-
913,076
1,687
914,763
1,222,789
Net
movement
in funds
£
18,946
(22,351)
2,906
-
-
(499)
15
155,222
(531)
154,706
154,207
31.3.22
£
6,258
Transfers
between
funds
£
(27,158)
22,351
-
3,825
982
-
-
-
-
-
-
31.3.21
£
3,405
At
31.3.22
£
88,405
-
177,179
33,323
8,620
307,527
15
1,068,298
1,156
1,069,469
1,376,996
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Missionary Fund- designated
Building Fund -designated
Restricted funds
Missionary Fund- restricted
Building Fund-restricted
Support Fund
TOTAL FUNDS
Incoming
resources
£
134,565
-
3,234
137,799
144
156,132
-
156,276
294,075
Resources
Movement
expended
in funds
£
£
(115,619)
18,946
(22,351)
(22,351)
(328)
2,906
(138,298)
(499)
(129)
15
(910)
155,222
(531)
(531)
(1,570)
154,706
(139,868)
154,207
Resources
Movement
expended
in funds
£
£
(115,619)
18,946
(22,351)
(22,351)
(328)
2,906
(138,298)
(499)
(129)
15
(910)
155,222
(531)
(531)
(1,570)
154,706
(139,868)
154,207
(499)
15
155,222
(531)
154,706
154,207
continued...
Page 11
Binscombe Evangelical Church

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

12. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Missionary Fund- designated
Building Fund -designated
Repairs Reserve
Equipment Reserve
Restricted funds
Missionary Fund- restricted
Building Fund-restricted
Families' & Women's Worker Fund
Support Fund
TOTAL FUNDS
At 1.4.20
£
93,041
1,937
173,191
29,300
6,989
304,458
195
819,143
2,363
1,062
822,763
1,127,221
Net
movement
in funds
£
18,097
(24,373)
1,082
-
(1)
(5,195)
(195)
93,933
6,400
625
100,763
95,568
Transfers
between
funds
£
(14,521)
22,436
-
198
650
8,763
-
-
(8,763)
-
(8,763)
-
At
31.3.21
£
96,617
-
174,273
29,498
7,638
308,026
-
913,076
-
1,687
914,763
1,222,789
Comparative net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Missionary Fund- designated
Building Fund -designated
Equipment Reserve
Restricted funds
Missionary Fund- restricted
Building Fund-restricted
Families' & Women's Worker Fund
Support Fund
TOTAL FUNDS
Incoming
resources
£
122,433
-
1,082
(1)
123,514
-
94,843
6,400
625
101,868
225,382
Resources
Movement
expended
in funds
£
£
(104,336)
18,097
(24,373)
(24,373)
-
1,082
-
(1)
(128,709)
(5,195)
(195)
(195)
(910)
93,933
-
6,400
-
625
(1,105)
100,763
(129,814)
95,568
Resources
Movement
expended
in funds
£
£
(104,336)
18,097
(24,373)
(24,373)
-
1,082
-
(1)
(128,709)
(5,195)
(195)
(195)
(910)
93,933
-
6,400
-
625
(1,105)
100,763
(129,814)
95,568
(5,195)
(195)
93,933
6,400
625
100,763
95,568
continued...
Page 12
Binscombe Evangelical Church

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

12. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:
Unrestricted funds
General fund
Missionary Fund- designated
Building Fund -designated
Repairs Reserve
Equipment Reserve
Restricted funds
Missionary Fund- restricted
Building Fund-restricted
Families' & Women's Worker Fund
Support Fund
TOTAL FUNDS
At 1.4.20
£
93,041
1,937
173,191
29,300
6,989
304,458
195
819,143
2,363
1,062
822,763
1,127,221
Net
movement
in funds
£
37,043
(46,724)
3,988
-
(1)
(5,694)
(180)
249,155
6,400
94
255,469
249,775
Transfers
between
funds
£
(41,679)
44,787
-
4,023
1,632
8,763
-
-
(8,763)
-
(8,763)
-
At
31.3.22
£
88,405
-
177,179
33,323
8,620
307,527
15
1,068,298
-
1,156
1,069,469
1,376,996
A currentyear12 monthsandprioryear12 monthscombinednetmovementinfunds,includedintheabove are
as follows:
Unrestricted funds
General fund
Missionary Fund- designated
Building Fund -designated
Equipment Reserve
Restricted funds
Missionary Fund- restricted
Building Fund-restricted
Families' & Women's Worker Fund
Support Fund
TOTAL FUNDS
Incoming
resources
£
256,998
-
4,316
(1)
261,313
144
250,975
6,400
625
258,144
519,457
Resources
Movement
expended
in funds
£
£
(219,955)
37,043
(46,724)
(46,724)
(328)
3,988
-
(1)
(267,007)
(5,694)
(324)
(180)
(1,820)
249,155
-
6,400
(531)
94
(2,675)
255,469
(269,682)
249,775
Resources
Movement
expended
in funds
£
£
(219,955)
37,043
(46,724)
(46,724)
(328)
3,988
-
(1)
(267,007)
(5,694)
(324)
(180)
(1,820)
249,155
-
6,400
(531)
94
(2,675)
255,469
(269,682)
249,775
(5,694)
(180)
249,155
6,400
94
255,469
249,775
continued...
Page 13
Binscombe Evangelical Church

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

12. MOVEMENT IN FUNDS - continued

MissionaryFund-designated-£5,000perquarterplusgivingtotheFellowshipofIndependent Evangelical
Churches and Compassion is designated to this fund and then disbursed for missionary purposes.
BuildingFund-designated- thebalanceonthisfundrepresentsfundspreviouslysetasidefromgeneralfunds for
the buildingprojectplus certainamountsreceivedthis year with no stipulationas to theiruse, whichthe trustees
have decided to allocate to this fund.
RepairsReserve-designated- £500 per monthis set aside for repairsand the differencebetweenthis amount and
the actual amount is taken to or from this reserve at the end of each year.
EquipmentReserve-designated-£200permonthissetasideforequipmentandthedifferencebetween this
amount and actual expenditure is taken to or from this reserve at the end of each year.
MissionaryFund-restricted-thisisforrestrictedfundsreceivedandthenpaidoutforspecific missionary
purposes.
BuildingFund-restricted-thisfundisforamountsreceivedspecificallyforthebuildingprojectandpaidout on
building project fees and  expenses.
Families' & Women's WorkerFund-this fund shows the contributionsreceived towardsthe Families' and Women's
Worker and the employment costs associated with this worker.The fund closed with effect from 31 March 2021.
Support Fund - this fund was set up to assist people, primarily in the church family, in financial difficulties.

13. RELATED PARTY DISCLOSURES

Duringtheyear,£1,440(2021:£1,120)waspaidtoMrs.JRichards,thewifeofMrLGRichards,inrespect of
cleaning services and £668 (2021: £72) was reimbursed to her for church expenses.
Mrs J Hitchcock, wife of a trustee, received £25 in respect of reimbursed expenses (2021: £nil).
Theaggregateofdonationsreceivedfromtrusteesandrelatedpartiesduringtheyearwas£53,797 (2021:
£65,570).
Other transactions with trustees are disclosed in note 4 above.
Page 14