MARTOCK CHRISTIAN FELLOWSHIP TRUSTEES REPORT CIO INFORMATION
| STATUS | Martock Christian Fellowship |
|---|---|
| Charity Registration Number 1168712 | |
| TRUSTEES | Trevor Greenhill (Chairman) |
| Philip Davies (Secretary) | |
| Richard Gibney (Policies and procedures) | |
| Michelle Greenhill (HR and Employment) | |
| Phil Reed (Leadership Team representative, Fabric | |
| & Buildings) | |
| Jerry Slade (Leadership Team representative) | |
| LEADERSHIP TEAM | Chris Spracklen (Pastor) |
| Dave Sinclair (Youth Pastor) | |
| Jan Clarke | |
| Tim Clarke | |
| Pippa Davies | |
| Akin George | |
| Trevor Goss | |
| Phil Reed | |
| Jerry Slade | |
| Sarah Slade | |
| REGISTERED ADDRESS | Martock Christian Fellowship |
| Church Street | |
| Martock | |
| Somerset TA12 6JL | |
| ADMINSITRATOR | Naomi Sherriff |
| INDEPENDENT EXAMINER | Charles Webb FCCA |
| 2 Carisbrooke Gardens | |
| Yeovil | |
| Somerset TA21 1BU | |
| BANKERS | Natwest |
| 10 East Street | |
| Ilminster | |
| Somerset TA19 0AA. |
.MARTOCK CHRISTIAN FELLOWSHIP
Trustees’ Report for year ended 31 December 2020
Objectives
The primary aim of the charity is to fulfil the role of a Christian Church in the Martock area and to provide help to others in promoting the Christian faith in the United Kingdom and overseas, and maintaining the upkeep and repair of the fabric of buildings, utilised for charitable purposes.
Martock Christian Fellowship Mission Statement
The following is a list of aspirations that Martock Christian Fellowship (MCF), as a family of people who love God and follow Jesus Christ, both long and pray for.
• To be people for whom God is first, His Word is light and Christ is enough.
• To be a people amongst whom the hurting, the depressed, the frustrated, the lonely, the confused, and the marginalised can find love, acceptance, help, hope, forgiveness, guidance, and encouragement.
• To be a people through whom the Good News of Jesus Christ is shared with as many people as possible, both in and around Martock, as well as further afield.
• To be a people from whom passionate worship is directed towards God, loving encouragement is directed towards one another, and financial help is directed to the needy.
• To be a people in whom the knowledge of God is growing, the love of God is deepening, the gifts of God are developing, and the power of God is living.
• And to be a people with whom lies the responsibility of caring for buildings that many in the community will enjoy visiting and using.
Please note that this list is not exhaustive but is simply a concise statement of what we primarily want to be and do. Neither should any great significance be given to the order of the list, as each of the aspirations are of great importance to us.
Government
The policy and operating decisions of the charity rest with the Trustees who meet regularly to monitor the activities of the Charity. New Trustees are recruited and appointed by a majority of existing Trustees.
Trustees responsibilities
Charity law requires us, as Trustees, to prepare financial statements for each accounting year which give a true and fair view of the state of the charity and its income and expenditure for the year. We are required to
-
Make suitable accounting policies and apply them consistently.
-
Make judgements and estimates that are reasonable and prudent.
-
State whether the applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts.
-
Prepare the financial statements on a going concern basis unless it is appropriate to presume that the charity will continue in business.
The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy, at any time, the financial position of the charity and to enable them to ensure that the accounts comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees confirm that the accounts comply with current statutory requirements and those of the charity’s constitution.
Financial Review.
The total income for the full financial year 2021 was £175,024 with a total expenditure during the same period of £140,924. The total expenditure included full employment costs of £27,964 (full-time Youth Pastor until June 2021, part-time Church Administrator, part-time Cleaner, Coffee shop manageress and barista) and an annual retainer of £32,691 for the full-time Pastor.
The income was made up of £143,280 in the General Fund (of which £20.798 was restricted), £12,277 in the Building Fund and £19,467 in the Coffee Shop.
The Building Fund expenditure for the year was £962 being professional costs associated to the next phase of development of the George. This is ongoing and no formal timetable for the implementation of the development has yet been agreed. No building work took place on this phase of the development.
The Coffee Shop re-opened after the Covid restrictions, initially with restricted hours. The total cost for the year including the cost of the the manageress and barista was £22,369. The coffee shop incurred a deficit of £2,902 due to the restricted opening hours, but is expected to return to a positive figure in the next financial year.
In support of Missionary and Evangelistic work a figure of £13, 380 was divided between seven overseas activities. Aa further £6,460 was given to three UK activities to support their work. Details of these donations are in accordance with the Charity’s Constitution.
In 2018 a fund was set up to help with local needs (called Transforming Lives). In 2021 a total of £11,305 was received, and £12,008 was distributed. There is a balance carried forward of £6,577. This is ongoing and is continuing to increase
Review of Activities.
Church Activities
During 20-21, MCF activities gradually re-started as government Covid-19 restrictions were lifted. The period of restrictions due to the Covid lockdown had meant that much of the way MCF was able to operate had changed and it was clear it was going to be sometime before activities returned to normal, but by the end of the year significant progress had been made to return to normal practices.
Services at the start of the year continued to be held via zoom but once restrictions on meeting were lifted, then services in the chapel began to re-commence. In order to accommodate the members of the congregation who did not wish to return to communal gatherings, services were held both in the chapel and via zoom. Because many were still choosing to worship at home, there was no need for the second service in The George nor the early morning café worship so services began in the chapel only. Services were also only held in the morning. A lot of effort has been made to ensure that the gospel hall was kept safe for the members. Hand sanitation containers were provided throughout the building, initially there was a one-way system to enter and exit the building, and chairs were spread out to ensure that people were socially distanced. As regulations relaxed, we were able to also ease some of our regulations and the services returned with a little more normality. Because so many people were using zoom, considerable efforts were made to improve the sound system so that people at home were able to have a good experience.
All of the regular Sunday morning youth activities also restarted, consisting of the crèche for children age 0 to 3 years, Kidzone for the 4 to 10 age group and lasers for the senior school year groups aged 11 to 16.
Youth Plus, which provides Bible teaching and discipleship for the older children on a Sunday evening, recommenced, initially in two groups one for the 10 to 13-year-olds and one for the 14 to 18-year-olds. Eventually the two groups combined. The Friday evening group for church and nonchurch members (Oasis) also recommenced its activities.
The Youth Pastor of the church left his post in May. The search for his successor was long and protracted and a replacement had still not been found by the end of the year. This has necessitated this paid job being undertaken by volunteers and we are grateful for the tremendous efforts they put in during this time to ensure that youth activities were able to continue as normal.
The house groups which provide weekly opportunities for Bible study and discussion as well as social activities, also recommenced. Some groups began to meet face-to-face with some continuing to meet on zoom.
Another activity which re-started was Sunbeams, a group for children and parents of preschool age who meet regularly in the Shore room of the Gospel Hall building. The value of the work was shown by the number of parents from the local community who went back to join in with these activities.
Young At Heart, a monthly social event for the older members of the fellowship also began to meet again, although the programme was initially more limited than previously.
The Boys brigade were able to continue with their activies when regulations allowed. The Boys Brigade continues to be well attended by young people both from within and outside the church membership. Unfortunately, the Girl’s Brigade has not re-started; the previous leader had started a new job and it was not possible to find a replacement leader.
The Global Missions Team continued to lead our support to a variety of causes and individuals involved in spreading and living out the Gospel in other countries. This work continued to support organisations that work with communities in difficult circumstances, the persecuted church, plus families and organisations working overseas. The quarterly collections were able continue throughout the year. Other events, such as the annual Tear Fund quiz and fellowship meal were still not possible to hold but it is hoped than they will be held in the following year.
Retreats including one for the for the leadership team and trustees were able to be held in person again.
The Puppet team were able to re-start with many new, young members and provided a valuable witness through their performances throughout the year.
The volunteers from the Pastoral team continued their invaluable work in supporting members and others in our community who experienced difficulties through the continuation of the pandemic and the long-term consequences it had on people’s lives. Despite the ease on restrictions, the need for these services continues to increase and we are grateful to our volunteers for the hours they spend providing for these needs.
Associated activities.
MCF continued to have strong links with other churches in the area. The Parish Church in Martock has a new Vicar and this has helped us to develop even stronger and closer links.
Gradually, as the year progressed, we were able to get back to our normal community links.
MCF continues to be a member of The Evangelical Alliance and of Partnership UK.
DBS clearance continues to be kept up to date by our Child Protection Co-ordinator and Recruiters as some aspects of our youth work was able to continue as an essential service.
Community
At the start of 2021, the COVID-19 pandemic was continuing to create a lot of issues in the local community and Martock Christian Fellowship continued to put a lot of effort into helping wherever possible. We continued to support heavily the ‘Transforming Lives Fund’ which involves providing members of the community who need urgent help with food, other essential items, and sometimes small sums of money as needed. The church continued to respond to requests passed on from church members and local community organisations with whom we have developed close working relationships. Beyond this practical support we were able to give prayer, time, financial and other resources to those who needed help. Our work in this area continues to be well received in the community, building on the respect and reputation we have in the area for the work that we do.
The coffee shop was able to re-open, initially for short periods of time and with a slightly restricted menu and with reduced staffing to the relatively small space and the distancing between people needed. It continues to have a committed group of volunteers who assist the manager in providing high-quality drinks and food within the attractive environment of The George building. The Coffee shop has changed its assistant manager.
Relationships continue to be developed with local schools. The regular commitment to take assemblies in the local primary schools re-commenced, initially via zoom and then in person by the Pastor and one of the Kidzone Leaders.
Marginalised young people in the Martock area continue to be supported by Archies Xtra when it restarted partway through the year. This work involves using a mobile catering unit which is taken to the recreation ground and staffed by volunteers. The aim of this work is to support local vulnerable and disaffected youngsters who often lack parental guidance.
The work of one of our members to provide repaired and updated laptops to local families continued although at a less hectic pace. There was less demand from schools and local families towards the latter half of the year and so the refurbished laptops were used to support refugee families in Yeovil.
The two buildings that belong to MCF are not only used for Church activies but are available for the local community to book and use. The regular use by groups such as Slimming World, Pilates and the local Foster Group continued as soon as regulations allowed. There is also a steady stream of intermittent use by a number of local groups and organisations including Public Health Nurses, Children’s centre meetings and the local constituency MP’ Advice Surgery. These bookings demonstrate how an important an asset the buildings are to the well-being of the local community.
The Year ahead:
We continue to have a passion to work with the local and wider communities to support where necessary and bring the Good News to as many as possible.
Work continues on developing a church plant in the local community. The church has now begun its community activities and we will continue to support them in any way possible.
Work will continue with phase 2 of the redevelopment of The George building. Initial plans are being drawn up for this phase and there will be consultation with the membership to ascertain the direction these plans will go. The plans include additional facilities and space in The George to meet the needs of people in our community.
We aim to be open to the people in need in our community and be able to respond as appropriate whether it is though prayer, financial support or practical help.
This report is signed on behalf of the trustees by
P Davies (Secretary) A Starmer (Treasurer)
Martock Christian Fellowship Financial Accounts For the year ending 31 December 2021
C L Webb Ltd Certified Chartered Accountants 203 Filwood Business Park Bristol BS4 5RT
Martock Christian Fellowship
Independant Financial Report
For the year ending 31 December 2021
I report on the accounts of Martock Christian Fellowship for the year ended 31 December 2021, which are set out on pages 2 to 10.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under section 145 of the 2011 Act;
-
to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
-
to state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
-
(1) which gives me reasonable cause to believe that in any material respect the requirements:
-
to keep accounting records in accordance with section 130 of the 2011 Act; and
-
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Charles Webb FCCA
203 Filwood Business Park
Bristol
BS4 5RT
19/12/2022
Page 1
Martock Christian Fellowship Statement of Financial Activities
----- Start of picture text -----
For the year ending 31 December 2021
CY From 01-Jan-21 To 31-Dec-21
LY From 01-Jan-20 To 31-Dec-20
From 01-Jan-11 To 31-Jan-11
General Restricted Building Total 2020
£ £ £ £ £
Incoming resources
Donations and collections 84,731 16,523 - 101,254 114,447
Use of premises 5,951 - - 5,951 2,986
Tax recoverable 13,608 - 389 13,997 20,289
Building fund gifts - - 12,277 12,277 10,158
Coffee shop takings 19,467 - - 19,467 8,091
SSDC Covid grant and other income 17,803 4,275 - 22,078 32,362
Total incoming resources 141,560 20,798 12,666 175,024 188,333
Resources expended
Chapple running costs 5,366 - - 5,366 23,552
George running costs 14,206 - - 14,206 15,720
Pastor's remuneration & pastoral expenses 33,254 - - 33,254 32,141
Youth pastor and youth work expenses 10,712 2,240 - 12,952 31,357
Books licences and other expenses 18,141 - - 18,141 16,686
Charitable giving 18,468 13,905 - 32,373 29,243
Governance costs 1,301 - - 1,301 2,011
Coffee Shop 22,369 - - 22,369 17,736
Building project exp. - - 962 962 10,590
Total resources expended 123,817 16,145 962 140,924 179,036
Transfer between funds 5,476 (5,477) 1
Net movement in funds 23,219 (824) 11,705 34,100 9,297
Total funds brought forward 96,528 1,482 416,445 514,455 505,158
(514,455)
Total funds carried forward 119,747 658 428,150 548,555 514,455
- -
----- End of picture text -----
Page 2
Martock Christian Fellowship
Balance sheet
For the year ending 31 December 2021
| Fixed Assets Tangible Assets Current Assets Cash at Bank and in hand Gift aid due but not claimed Other Debtors Current Liabilities Trade Creditors Accruals Other Creditors Net Current Assets Net Assets Funds of the Charity Unrestricted funds Restricted income funds (Note 8) Total Funds |
General Restricted Building Total 2020 £ £ £ £ £ 10,151 - 350,000 360,151 355,277 104,481 - 77,497 181,978 152,610 3,912 658 653 5,223 5,587 2,851 - - 2,851 3,024 760 - - 760 - 888 - - 888 1,795 - - - - 248 109,596 658 78,150 188,404 159,178 119,747 658 428,150 548,555 514,455 119,747 119,747 96,528 658 428,150 428,808 417,927 119,747 658 428,150 548,555 514,455 |
|---|---|
Rounding Value (0) - - (0) -
Page 3
Note 1 Basis of preparation
1.1 Basis of accounting
These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:
-
Accounting and Reporting by Charities – Statement of Recommended Practice (SORP FRS 102);
-
and with Accounting Standards
-
and with the Charities Act.
1.2 Change in basis of accounting
There has been no change to the accounting policies (valuation rules and methods of accounting) since last year.
1.3 Changes to previous accounts
No changes have been made to accounts for previous years.
Note 2 Accounting policies
INCOMING RESOURCES
| Recognition of incoming | These are included in the Statement of Financial Activities (SoFA) when: |
|---|---|
| resources | · the charity becomes entitled to the resources; |
| · the trustees are virtually certain they will receive the resources; and | |
| · the monetary value can be measured with sufficient reliability. | |
| Incoming resources with related | Where incoming resources have related expenditure (as with fundraising or contract income) the |
| expenditure | incoming resources and related expenditure are reported gross in the SoFA. |
| Grants and donations | Grants and donations are only included in the SoFA when the charity has unconditional |
| entitlement to the resources. | |
| Tax reclaims on donations and gifts | Incoming resources from tax reclaims are included in the SoFA at the same time as the |
| gift to which they relate. | |
| Volunteer help | The value of any voluntary help received is not included in the accounts but is described |
| in the trustees’ annual report. | |
| Investment income | This is included in the accounts when receivable. |
| Investment gains and losses | This includes any gain or loss on the sale of investments and any gain or loss resulting |
| from revaluing investments to market value at the end of the year. | |
| EXPENDITURE AND LIABILITIES | |
| Liability recognition | Liabilities are recognised as soon as there is a legal or constructive obligation committing |
| the charity to pay out resources. | |
| Governance costs | Include costs of the preparation and examination of statutory accounts, the costs of trustee |
| meetings and cost of any legal advice to trustees on governance or constitutional matters. | |
| Grants with performance conditionsWhere the charity gives a grant with conditions for its payment being a specific level of | |
| service or output to be provided, such grants are only recognised in the SoFA once the | |
| recipient of the grant has provided the specified service or output. | |
| Grants payable without performancThese are only recognised in the accounts when a commitment has been made and there are | |
| conditions | no conditions to be met relating to the grant which remain in the control of the charity. |
| Support Costs | Support costs include central functions and have been allocated to activity cost categories on |
| a basis consistent with the use of resources, eg allocating property costs by floor areas, or | |
| per capita, staff costs by the time spent and other costs by their usage. | |
| ASSETS | |
| Tangible fixed assets for use by charThese are capitalised if they can be used for more than one year, and cost at least £200. | |
| They are valued at cost or a reasonable value on receipt. | |
| Investments | Investments quoted on a recognised stock exchange are valued at market value at the year end. |
| Other investment assets are included at trustees' best estimate of market value. | |
| Stocks and work in progress | These are valued at the lower of cost or market value. |
Page 4
Note 3 Analysis of incoming resources
----- Start of picture text -----
-
2021 2020
Donations and Collections £ £
Collections 70,487 76,179
Boys' brigade 2,874 3,326
Away w/e donations - 3,855
Transforming lives 11,180 20,116
Missionary offerings 16,523 10,741
Youth group offering 190 230
101,254 114,447
Use of Premises
Use of premises 1,381 1,349
The george use of premises 4,570 1,637
5,951 2,986
Tax Recoverable
General fund gift aid 13,608 18,559
Building fund gift aid 389 1,730
13,997 20,289
Building Fund gifts
Building fund direct to no 2 account 12,277 10,158
12,277 10,158
Coffee Shop Income
Coffee shop takings 19,467 8,091
19,467 8,091
Other Income
Special gifts 4,275 8,855
Swym trainee donations 808 -
SSDC Covid grant and other income 16,995 22,505
Coffee Shop contribution to George expenses - 1,002
22,078 32,362
----- End of picture text -----
Page 5
----- Start of picture text -----
Note 4 Analysis of resources expended 2021 2020
Chaple running costs £ £
Maintenance and repairs 1,532 19,005
Cleaner 734 1,050
Heat & lighting 714 910
Insurance 2,310 2,494
Water charges 76 93
5,366 23,552
George running costs
Maintenance and repairs 2,173 1,876
Cleaner 5,010 6,590
Heat & light 3,022 2,930
Insurance 2,217 1,959
Water charges 242 258
Tv Licence 159 158
Telephone 1,383 1,949
14,206 15,720
Pastor's remuneration & pastoral expenses
Local worker 32,691 31,691
Car allowance etc 563 450
33,254 32,141
Youth pastor and youth work expenses
Youth pastor 10,712 25,429
Swym trainee 1,122 4,700
Youth activities 1,118 1,228
12,952 31,357
Books licences and other expenses
Other expenses 1,142 1,821
Depreciation of fixed assets 1,950 1,731
Speakers expenses 820 785
Boys and girls brigade 3,180 3,394
Catering - 64
Church administrator 7,396 5,373
Software, printing, advertising & other office expenses 664 226
Minibus running costs 1,026 1,089
Subscriptions 1,963 2,203
18,141 16,686
Charitable Giving
Other evangelical work 6,460 2,460
Transforming lives 12,008 12,836
Special gift payments 525 2,578
Lord's work overseas 13,380 11,369
32,373 29,243
Governance costs
Accountancy 885 982
Employers pensions 416 1,029
1,301 2,011
Coffee Shop
Coffee chop expenses 22,369 17,736
Building project exp.
Building project exp. 962 10,590
----- End of picture text -----
Page 6
Note 5 Details of certain items of expenditure 5.1 Trustee expenses
2021 Number of trustees who were paid expenses 0 Nature of the expenses Reimbursement of expenses church expenses paid with trustees funds
5.2 Fees for examination or audit of the accounts
| 5.2 Fees for examination or audit of the accounts | ||
|---|---|---|
| 2021 | ||
| £ | ||
| Independent examiner’s or auditors' fees for reporting on the accounts | 885 | |
| Other fees (for example: payroll administration, advice, consultancy, accountancy services) paid to the | independent examiner or auditor |
Note 6 Paid employees
6.1 Staff Costs
| Gross wages, salaries and benefits in kind Total staff costs 6.2 Average number of full-time equivalent employees in the year The parts of the charity in which the employees work Charitable Activities Governance Other Total |
2021 2020 £ £ 60,655 77,823 60,655 77,823 2021 2020 3 3 2 2 2 1 7 6 |
|---|---|
Page 7
Note 7 Tangible fixed assets
| 7.1 Cost or valuation Balance brought forward Additions Revaluations Disposals Transfers Balance carried forward 7.2 Accumulated depreciation and impairment provisions Balance brought forward Depreciation charge for year Impairment provisions Revaluations Disposals Transfers Balance carried forward 7.3 Net book value Brought forward Carried forward |
Other land Fixtures and & buildings equipment Total £ £ £ 350000 49298 399298 0 6824 6823 0 0 0 0 0 0 0 0 0 350000 56122 406121 Straight Line Straight Line 0% per annun 12.5%/25% per annun 0 44021 44021 0 1950 1950 0 0 0 0 0 0 0 0 0 0 0 0 0 45971 45971 350000 5277 355277 350000 10151 360151 |
|---|---|
7.4 Revaluation
If any fixed assets have been revalued please give details of the valuer and method of valuation
Page 8
Note 8 Endowment and restricted income funds
8.1 Funds held
Please give a brief description of any of the following type of funds held by the charity:
-
permanent endowment funds (PE);
-
expendable endowment funds (EE); and
-
restricted income funds, including special trusts, of the charity (R).
| Fund Name | Type PE, EE or R | Purpose and Restrictions |
|---|---|---|
| Missionary fund | R | |
| Youth fund | R | |
| Building fund | R |
8.2 Movements of major funds
| Fund names General Missionary Youth Fund Building Total Funds |
Fund bal Gains and Fund bal B/forward Incoming Outgoing Transfers Losses C/Forward £ £ £ £ £ £ 96528 141560 123817 5476 0 119747 1482 17924 12965 -5783 0 658 0 2874 3180 306 0 0 416445 12666 962 1 0 428150 514455 175024 140924 0 0 548555 |
|---|---|
Note 9 Further analysis of resources expended 9.1 Speaker expenses
| Mike Strange (2021: 2 Sundays, 2020: 2 Sundays) David Herring (2021: 2 Sundays, 2020: 2 Sundays) Soloman Nathaniel (2021: 1 Sunday, 2020: 1 Sunday) Richard Coles (2021 1 Sunday, 2020 1 Sunday) Ian Carr Doug Barnett (2021: 1 Sunday, 2020: 1 Sunday) G Verwer |
2021 210 220 100 90 110 90 820 |
2020 200 175 90 90 130 100 785 |
|---|---|---|
Page 9
9.2 Lords Work overseas and Great Britain
----- Start of picture text -----
2021 2020
Barnabas fund 3850 2240
CAP 960 960
Counties Work Somerset 1500 1500
Hope Now 1400 1130
India Project 1855 2150
Leporosy mission 1720 1475
M.A.F 1425 1130
Somerset Christian Camps 4000
Wadsworth Family 1570 2020
Brother Abraham Alexander 94
Tearfund 1560 1130
19840 13829
----- End of picture text -----
Page 10
Martock Christian Fellowship Financial Accounts For the year ending 31 December 2021
C L Webb Ltd Certified Chartered Accountants 203 Filwood Business Park Bristol BS4 5RT
Martock Christian Fellowship
Independant Financial Report
For the year ending 31 December 2021
I report on the accounts of Martock Christian Fellowship for the year ended 31 December 2021, which are set out on pages 2 to 10.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under section 145 of the 2011 Act;
-
to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
-
to state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
-
(1) which gives me reasonable cause to believe that in any material respect the requirements:
-
to keep accounting records in accordance with section 130 of the 2011 Act; and
-
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Charles Webb FCCA
203 Filwood Business Park
Bristol
BS4 5RT
19/12/2022
Page 1
Martock Christian Fellowship Statement of Financial Activities
----- Start of picture text -----
For the year ending 31 December 2021
CY From 01-Jan-21 To 31-Dec-21
LY From 01-Jan-20 To 31-Dec-20
From 01-Jan-11 To 31-Jan-11
General Restricted Building Total 2020
£ £ £ £ £
Incoming resources
Donations and collections 84,731 16,523 - 101,254 114,447
Use of premises 5,951 - - 5,951 2,986
Tax recoverable 13,608 - 389 13,997 20,289
Building fund gifts - - 12,277 12,277 10,158
Coffee shop takings 19,467 - - 19,467 8,091
SSDC Covid grant and other income 17,803 4,275 - 22,078 32,362
Total incoming resources 141,560 20,798 12,666 175,024 188,333
Resources expended
Chapple running costs 5,366 - - 5,366 23,552
George running costs 14,206 - - 14,206 15,720
Pastor's remuneration & pastoral expenses 33,254 - - 33,254 32,141
Youth pastor and youth work expenses 10,712 2,240 - 12,952 31,357
Books licences and other expenses 18,141 - - 18,141 16,686
Charitable giving 18,468 13,905 - 32,373 29,243
Governance costs 1,301 - - 1,301 2,011
Coffee Shop 22,369 - - 22,369 17,736
Building project exp. - - 962 962 10,590
Total resources expended 123,817 16,145 962 140,924 179,036
Transfer between funds 5,476 (5,477) 1
Net movement in funds 23,219 (824) 11,705 34,100 9,297
Total funds brought forward 96,528 1,482 416,445 514,455 505,158
(514,455)
Total funds carried forward 119,747 658 428,150 548,555 514,455
- -
----- End of picture text -----
Page 2
Martock Christian Fellowship
Balance sheet
For the year ending 31 December 2021
| Fixed Assets Tangible Assets Current Assets Cash at Bank and in hand Gift aid due but not claimed Other Debtors Current Liabilities Trade Creditors Accruals Other Creditors Net Current Assets Net Assets Funds of the Charity Unrestricted funds Restricted income funds (Note 8) Total Funds |
General Restricted Building Total 2020 £ £ £ £ £ 10,151 - 350,000 360,151 355,277 104,481 - 77,497 181,978 152,610 3,912 658 653 5,223 5,587 2,851 - - 2,851 3,024 760 - - 760 - 888 - - 888 1,795 - - - - 248 109,596 658 78,150 188,404 159,178 119,747 658 428,150 548,555 514,455 119,747 119,747 96,528 658 428,150 428,808 417,927 119,747 658 428,150 548,555 514,455 |
|---|---|
Rounding Value (0) - - (0) -
Page 3
Note 1 Basis of preparation
1.1 Basis of accounting
These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:
-
Accounting and Reporting by Charities – Statement of Recommended Practice (SORP FRS 102);
-
and with Accounting Standards
-
and with the Charities Act.
1.2 Change in basis of accounting
There has been no change to the accounting policies (valuation rules and methods of accounting) since last year.
1.3 Changes to previous accounts
No changes have been made to accounts for previous years.
Note 2 Accounting policies
INCOMING RESOURCES
| Recognition of incoming | These are included in the Statement of Financial Activities (SoFA) when: |
|---|---|
| resources | · the charity becomes entitled to the resources; |
| · the trustees are virtually certain they will receive the resources; and | |
| · the monetary value can be measured with sufficient reliability. | |
| Incoming resources with related | Where incoming resources have related expenditure (as with fundraising or contract income) the |
| expenditure | incoming resources and related expenditure are reported gross in the SoFA. |
| Grants and donations | Grants and donations are only included in the SoFA when the charity has unconditional |
| entitlement to the resources. | |
| Tax reclaims on donations and gifts | Incoming resources from tax reclaims are included in the SoFA at the same time as the |
| gift to which they relate. | |
| Volunteer help | The value of any voluntary help received is not included in the accounts but is described |
| in the trustees’ annual report. | |
| Investment income | This is included in the accounts when receivable. |
| Investment gains and losses | This includes any gain or loss on the sale of investments and any gain or loss resulting |
| from revaluing investments to market value at the end of the year. | |
| EXPENDITURE AND LIABILITIES | |
| Liability recognition | Liabilities are recognised as soon as there is a legal or constructive obligation committing |
| the charity to pay out resources. | |
| Governance costs | Include costs of the preparation and examination of statutory accounts, the costs of trustee |
| meetings and cost of any legal advice to trustees on governance or constitutional matters. | |
| Grants with performance conditionsWhere the charity gives a grant with conditions for its payment being a specific level of | |
| service or output to be provided, such grants are only recognised in the SoFA once the | |
| recipient of the grant has provided the specified service or output. | |
| Grants payable without performancThese are only recognised in the accounts when a commitment has been made and there are | |
| conditions | no conditions to be met relating to the grant which remain in the control of the charity. |
| Support Costs | Support costs include central functions and have been allocated to activity cost categories on |
| a basis consistent with the use of resources, eg allocating property costs by floor areas, or | |
| per capita, staff costs by the time spent and other costs by their usage. | |
| ASSETS | |
| Tangible fixed assets for use by charThese are capitalised if they can be used for more than one year, and cost at least £200. | |
| They are valued at cost or a reasonable value on receipt. | |
| Investments | Investments quoted on a recognised stock exchange are valued at market value at the year end. |
| Other investment assets are included at trustees' best estimate of market value. | |
| Stocks and work in progress | These are valued at the lower of cost or market value. |
Page 4
Note 3 Analysis of incoming resources
----- Start of picture text -----
-
2021 2020
Donations and Collections £ £
Collections 70,487 76,179
Boys' brigade 2,874 3,326
Away w/e donations - 3,855
Transforming lives 11,180 20,116
Missionary offerings 16,523 10,741
Youth group offering 190 230
101,254 114,447
Use of Premises
Use of premises 1,381 1,349
The george use of premises 4,570 1,637
5,951 2,986
Tax Recoverable
General fund gift aid 13,608 18,559
Building fund gift aid 389 1,730
13,997 20,289
Building Fund gifts
Building fund direct to no 2 account 12,277 10,158
12,277 10,158
Coffee Shop Income
Coffee shop takings 19,467 8,091
19,467 8,091
Other Income
Special gifts 4,275 8,855
Swym trainee donations 808 -
SSDC Covid grant and other income 16,995 22,505
Coffee Shop contribution to George expenses - 1,002
22,078 32,362
----- End of picture text -----
Page 5
----- Start of picture text -----
Note 4 Analysis of resources expended 2021 2020
Chaple running costs £ £
Maintenance and repairs 1,532 19,005
Cleaner 734 1,050
Heat & lighting 714 910
Insurance 2,310 2,494
Water charges 76 93
5,366 23,552
George running costs
Maintenance and repairs 2,173 1,876
Cleaner 5,010 6,590
Heat & light 3,022 2,930
Insurance 2,217 1,959
Water charges 242 258
Tv Licence 159 158
Telephone 1,383 1,949
14,206 15,720
Pastor's remuneration & pastoral expenses
Local worker 32,691 31,691
Car allowance etc 563 450
33,254 32,141
Youth pastor and youth work expenses
Youth pastor 10,712 25,429
Swym trainee 1,122 4,700
Youth activities 1,118 1,228
12,952 31,357
Books licences and other expenses
Other expenses 1,142 1,821
Depreciation of fixed assets 1,950 1,731
Speakers expenses 820 785
Boys and girls brigade 3,180 3,394
Catering - 64
Church administrator 7,396 5,373
Software, printing, advertising & other office expenses 664 226
Minibus running costs 1,026 1,089
Subscriptions 1,963 2,203
18,141 16,686
Charitable Giving
Other evangelical work 6,460 2,460
Transforming lives 12,008 12,836
Special gift payments 525 2,578
Lord's work overseas 13,380 11,369
32,373 29,243
Governance costs
Accountancy 885 982
Employers pensions 416 1,029
1,301 2,011
Coffee Shop
Coffee chop expenses 22,369 17,736
Building project exp.
Building project exp. 962 10,590
----- End of picture text -----
Page 6
Note 5 Details of certain items of expenditure 5.1 Trustee expenses
2021 Number of trustees who were paid expenses 0 Nature of the expenses Reimbursement of expenses church expenses paid with trustees funds
5.2 Fees for examination or audit of the accounts
| 5.2 Fees for examination or audit of the accounts | ||
|---|---|---|
| 2021 | ||
| £ | ||
| Independent examiner’s or auditors' fees for reporting on the accounts | 885 | |
| Other fees (for example: payroll administration, advice, consultancy, accountancy services) paid to the | independent examiner or auditor |
Note 6 Paid employees
6.1 Staff Costs
| Gross wages, salaries and benefits in kind Total staff costs 6.2 Average number of full-time equivalent employees in the year The parts of the charity in which the employees work Charitable Activities Governance Other Total |
2021 2020 £ £ 60,655 77,823 60,655 77,823 2021 2020 3 3 2 2 2 1 7 6 |
|---|---|
Page 7
Note 7 Tangible fixed assets
| 7.1 Cost or valuation Balance brought forward Additions Revaluations Disposals Transfers Balance carried forward 7.2 Accumulated depreciation and impairment provisions Balance brought forward Depreciation charge for year Impairment provisions Revaluations Disposals Transfers Balance carried forward 7.3 Net book value Brought forward Carried forward |
Other land Fixtures and & buildings equipment Total £ £ £ 350000 49298 399298 0 6824 6823 0 0 0 0 0 0 0 0 0 350000 56122 406121 Straight Line Straight Line 0% per annun 12.5%/25% per annun 0 44021 44021 0 1950 1950 0 0 0 0 0 0 0 0 0 0 0 0 0 45971 45971 350000 5277 355277 350000 10151 360151 |
|---|---|
7.4 Revaluation
If any fixed assets have been revalued please give details of the valuer and method of valuation
Page 8
Note 8 Endowment and restricted income funds
8.1 Funds held
Please give a brief description of any of the following type of funds held by the charity:
-
permanent endowment funds (PE);
-
expendable endowment funds (EE); and
-
restricted income funds, including special trusts, of the charity (R).
| Fund Name | Type PE, EE or R | Purpose and Restrictions |
|---|---|---|
| Missionary fund | R | |
| Youth fund | R | |
| Building fund | R |
8.2 Movements of major funds
| Fund names General Missionary Youth Fund Building Total Funds |
Fund bal Gains and Fund bal B/forward Incoming Outgoing Transfers Losses C/Forward £ £ £ £ £ £ 96528 141560 123817 5476 0 119747 1482 17924 12965 -5783 0 658 0 2874 3180 306 0 0 416445 12666 962 1 0 428150 514455 175024 140924 0 0 548555 |
|---|---|
Note 9 Further analysis of resources expended 9.1 Speaker expenses
| Mike Strange (2021: 2 Sundays, 2020: 2 Sundays) David Herring (2021: 2 Sundays, 2020: 2 Sundays) Soloman Nathaniel (2021: 1 Sunday, 2020: 1 Sunday) Richard Coles (2021 1 Sunday, 2020 1 Sunday) Ian Carr Doug Barnett (2021: 1 Sunday, 2020: 1 Sunday) G Verwer |
2021 210 220 100 90 110 90 820 |
2020 200 175 90 90 130 100 785 |
|---|---|---|
Page 9
9.2 Lords Work overseas and Great Britain
----- Start of picture text -----
2021 2020
Barnabas fund 3850 2240
CAP 960 960
Counties Work Somerset 1500 1500
Hope Now 1400 1130
India Project 1855 2150
Leporosy mission 1720 1475
M.A.F 1425 1130
Somerset Christian Camps 4000
Wadsworth Family 1570 2020
Brother Abraham Alexander 94
Tearfund 1560 1130
19840 13829
----- End of picture text -----
Page 10