## **Report of CCE activities – year ending 31 March 2021**
The year was dominated by the Covid-19 pandemic, which meant that the bulk of our church activities were held online (via Zoom) rather than in person at the Axis Centre. Our regular hirers of the Centre were also unable to meet through the year.
While this involved a significant change, our Sunday services and midweek meetings and prayer meetings were able to continue uninterrupted, with the unforeseen benefit of some people who would not have been able to attend in person being able to take part. We were also able to welcome many ‘visiting’ speakers via Zoom for whom it would not have been practical to travel in person to Exmouth.
During the year Tim and Martina Pegler, who had been leading the church, moved to Italy to support a new local church. Leadership of CCE was taken up by Mike and Mary Byrne, who also became trustees.
We continued to support Open Door Exmouth, both through volunteers and financial donations.
We also continued to support Community Larder Exmouth with regular financial donations.
We continued our support of a former Exmouth Teacher and member of CCE now living and serving Themba Community Church in South Africa where she helps with kids’ education and teacher training. She ended up being ‘stranded’ in Exmouth for most of 2021, having been in UK for a visit at the end of 2020 and being unable to return to South Africa due to Covid. During this time she was a great help and support to our activities in Exmouth.
From September 2020 we regularly let part of the Axis Centre to the County Council for child contact sessions, as the Council did not have suitable premises where they could comply with Covid restrictions.
Also in September 2020 we began a long-term letting arrangement of the upstairs of the Axis Centre with a local organisation supporting children who are unable to attend school.
## COMMUNITY CHURCH EXMOUTH
## FINANCIAL STATEMENTS
## FOR THE
## YEAR ENDED 31 MARCH 2021
CHARITY NO: 1169245
## **COMMUNITY CHURCH EXMOUTH**
## **Financial Statements**
## **Year Ended 31 March 2021**
|**CONTENTS**|**PAGE**|
|---|---|
|Officers and Professional Advisors|2|
|Statement of Financial Activities|3|
|Balance Sheet|4|
|Notes to the Financial Statements|5|
|Report of the Independent Examiner|10|
## **COMMUNITY CHURCH EXMOUTH**
## **Officers and Professional Advisors**
|**The Trustees**|Phillip Rogers|
|---|---|
||Mark Gayler|
||Michael Byrne|
||Mary Byrne|
|**Administrator**|Mark Gayler|
|**Address**|The Axis Centre|
||7/9 Market Street|
||Exmouth|
||Devon|
||EX8 1HP|
|**Bankers**|Santander|
||Bridle Road|
||Bootle|
||Merseyside|
||G1R 0AA|
|**Independent Examiner**|Martin Woolcott|
2
## **COMMUNITY CHURCH EXMOUTH**
## **Statement of Financial Activities**
## **For the year ended 31 March 2021**
|Note
**Incoming Resources**
Donations and offerings
Fund Raising Events
Gift Aid Tax recovered
Use of premises
Donated goods, facilities and services
Miscellaneous
**Total incoming resources**
**Resources Expended**
Church expenses
2
Outreach expenses
2
Donations
3
**Total resources expended**
**Net incoming resources**
Total funds brought forward|Unrestricted
Funds
£
15,026
956
3,321
2,500
0
0
21,803
5,835
12,322
4,700
22,857
(1,054)
478,758
477,704|Restricted
Income Funds
£
3,188
638
3,826
0
3,810
0
3,810
16
16|Total
2021
£
18,214
956
3,959
2,500
0
0
25,629
5,835
16,132
4,700
26,667
(1,038)
478,758
477,720|Total
2020
£
24,146
757
5,418
1,503
0
201|
|---|---|---|---|---|
|||||32,025|
|||||16,098
26,669
3,948|
|||||46,715|
|||||(14,690)
493,448|
|||||478,758|
3
## **COMMUNITY CHURCH EXMOUTH**
## **Balance Sheet**
## **As At 31 March 2021**
|Note
**Fixed Assets**
Tangible Assets
5
**Total fixed assets**
**Current Assets**|Unrestricted
Funds
£
456,241
456,241|Restricted
Funds
£
0
0|Total
2021
£
456,241
456,241|Total
2020
£
456,706|
|---|---|---|---|---|
|||||456,706|
||||||
|Debtors|2,015||2,015|1,062|
|Short term deposits
Cash at bank and in hand
**Total current assets**
**Creditors - amounts due within one year**
**Net current assets**
**Net assets**
**Income Funds**
Restricted Funds
7
Unrestricted Funds|0
19,448
21,463
0
21,463
477,704
477,704
477,704|16
16
16
16
16
16|0
19,464
21,479
0
21,479
477,720
16
477,704
477,720|0
21,165|
|||||22,227|
|||||(175)|
|||||22,052|
||||||
|||||478,758|
|||||0
478,758|
|||||478,758|
The notes on Pages 5 to 9 form part of these accounts.
Approved by the trustees on 21 September 2021 and signed on their behalf by:
Mark Gayler
Philip Rogers
4
## **COMMUNITY CHURCH EXMOUTH**
## **Notes to the Accounts**
## **For the year ended 31 March 2021**
## **1. Accounting Policies**
## **(a) Basis of accounting**
These accounts comply with the Charities Act 2011 and with Accounting and Reporting By Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard (FRS 102) except for the depreciation policy shown below.
## **(b) Change in basis**
There has been no change to the accounting policies (valuation rules and methods of accounting) since last year.
## **(c) Changes to previous accounts**
No changes have been made to accounts for previous years.
## **(d) Incoming Resources**
Income is recognised when received by the Charity. Income Tax recoverable is calculated on gift aid income actually received.
Volunteer help: - the value of any voluntary help received is not included in the Accounts.
## **(e) Expenditure and Liabilities**
Liability recognition: - Generally liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure.
## **(f) Assets**
Tangible fixed assets: - These are capitalised if they can be used for more than one year, and cost at least £250. Freehold land and buildings are valued at their insurance value, and may be revalued periodically. Equipment will be valued at cost or a reasonable value on receipt. The charity does not have a policy of revaluation for equipment.
Depreciation: - Freehold Land & Buildings are stated at insurance value without depreciation as the charity would not fund any replacement out of retained reserves. Equipment and Vehicles are depreciated at 25% per year on the decreasing value
5
## **COMMUNITY CHURCH EXMOUTH**
## **Notes to the Accounts**
## **For the year ended 31 March 2021**
## **2. Expenditure**
Fees for examining the accounts: None
## **Analysis of resources expended**
|**Church Expenses**
Subscriptions
Books and conferences
Visiting speakers
General expenses
Maintenance of equipment
Maintenance of building
Cleaning
Light, heat and water
Legal Expenses
Telephone
Insurance and licences
Depreciation
**Outreach Expenses**
Staff costs
South Africa Mission
Depreciation
General expenses
**3.**
**Donations**
Donations to institutions
Donations to individuals|General Funds
2021
£
517
87
550
439
0
255
1,301
773
0
280
1,168
465
5,835
12,193
0
0
129
12,322|Restricted
Funds
2021
£
0
1,260
2,550
3,810|2020
£
548
2,414
1,530
451
20
5,047
2,520
1,500
0
310
1,138
620|
|---|---|---|---|
||||16,098|
||||24,746
1,923
0
0|
||||26,669|
|||||
||4,700
0
4,700|0|3,948
0|
||||3,948|
6
## **COMMUNITY CHURCH EXMOUTH**
## **Notes to the Accounts**
## **For the year ended 31 March 2021**
## **4. Trustees and other related parties**
None of the trustees received any expenses nor were there any related party transactions with them.
## **5. Tangible Fixed Assets**
|Cost
at 1 April 2020
Disposals
Additions
at 31 March 2021
Depreciation
at 1 April 2020
On disposals
Charge for year
at 31 March 2021
**Net Book Value**
**at 31 March 2021**
at 31 March 2020|Freehold Land
and Buildings
£
454,844
454,844
0
**454,844**
454,844|Equipment
£
3,668
0
0
3,668
1,807
0
465
2,272
**1,396**
1,861|Total
£
458,512
0
0|
|---|---|---|---|
||||458,513|
||||1,807
0
465|
||||2,272|
|||||
||||**456,241**|
|||||
||||456,706|
## **6. Restricted Income Funds**
## **Name Purpose**
Pastor Salary Fund For the future payment of salary to a pastor of the church. South Africa Fund To support Themba Community Church in South Africa.
7
## **COMMUNITY CHURCH EXMOUTH**
## **Notes to the Accounts**
## **For the year ended 31 March 2021**
## **7. Movement of Restricted Income Funds**
|Incoming Resources
Expenditure
Opening Balance
**Total incoming resources**|Pastor Salary
Fund
£
1,260
1,260
0
0|South Africa
Fund
£
2,566
2,550
0
16|
|---|---|---|
## **8. Analysis of Net Assets by Funds**
|Restricted Funds
Pastor Salary Fund
South Africa Fund
General Fund
**Total incoming resources**|Tangible
Fixed Assets
£
0
0
0
456,241
456,241|Net Current
Assets
£
0
16
16
21,463
21,479|Total
£
0
16|
|---|---|---|---|
||||16
477,704|
||||477,720|
8
## **COMMUNITY CHURCH EXMOUTH**
## **Notes to the Accounts**
## **For the year ended 31 March 2021**
## **9. Declarations**
## **(a) Adequacy of assets to meet fund restrictions**
Sufficient resources are held in an appropriate form to enable each fund to be applied in accordance with the restrictions imposed.
## **(b) Change in year end**
The trustees have not changed the year end date nor the length of the charity's financial year.
## **(c) Designated funds**
The charity does not have any designated funds.
## **(d) Discontinued, continuing and acquired operations**
All the charity's operations are continuing operations and there were no operations discontinued or acquired during the year.
## **(e) Funds in deficit**
No funds are in deficit at the balance sheet date.
## **(f) Inalienable or historic assets**
The charity has no assets at the balance sheet date classed as inalienable or historic.
## **(g) Intangible assets**
The charity has no intangible assets
## **(h) Inter-fund loans**
There were no inter-fund loans outstanding at the balance sheet date.
## **(i) Revaluations**
None of the charity's functional fixed assets have been revalued during the year and the charity does not have a policy of revaluation of these assets.
## **(j) Subsidiaries**
The charity has no subsidiary companies.
## **(k) Uncapitalised fixed assets**
The charity has no material fixed assets which have not been capitalised and included on the balance sheet.
9
## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF COMMUNITY CHURCH EXMOUTH**
I report on the accounts of the Charity for the year ended 31 March 2020 which are set out on pages 1 to 9
## **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 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
## **It is my responsibility to:**
- Examine the accounts under section 145 of the Charities Act,
- To follow the procedures laid down in the General Directions given by the Charity Commissioners under section 145(5) of the Charities 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 Commissioners. 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 the trustees concerning 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 from the papers provided:
- 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 Charities Act; and
- to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Charities 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.
_3rd December 2021_
Martin Woolcott ACIB AAT 33 Kittersley Drive Liverton Newton Abbot TQ12 6YX
10
## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF COMMUNITY CHURCH EXMOUTH**
I report on the accounts of the Charity for the year ended 31 March 2020 which are set out on pages 1 to 9
## **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 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
## **It is my responsibility to:**
- Examine the accounts under section 145 of the Charities Act,
- To follow the procedures laid down in the General Directions given by the Charity Commissioners under section 145(5) of the Charities 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 Commissioners. 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 the trustees concerning 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 from the papers provided:
- 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 Charities Act; and
- to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Charities 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.
_3rd December 2021_
Martin Woolcott ACIB AAT 33 Kittersley Drive Liverton Newton Abbot TQ12 6YX
10