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## COMMUNITY CHURCH EXMOUTH 

## FINANCIAL STATEMENTS 

## FOR THE 

## YEAR ENDED 31 MARCH 2022 

CHARITY NO: 1169245 



## **COMMUNITY CHURCH EXMOUTH** 

## **Financial Statements** 

## **Year Ended 31 March 2022** 

|**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 2022** 

|Note<br>**Incoming Resources**<br>Donations and offerings<br>Fund Raising Events<br>Grants<br>Gift Aid Tax recovered<br>Use of premises<br>Donated goods, facilities and services<br>Miscellaneous<br>**Total incoming resources**<br>**Resources Expended**<br>Church expenses<br>2<br>Outreach expenses<br>2<br>Donations<br>3<br>**Total resources expended**<br>**Net incoming resources**<br>Total funds brought forward|Unrestricted<br>Funds<br>£<br>10,864<br>0<br>0<br>2,565<br>7,615<br>0<br>126<br>21,170<br>10,141<br>3,575<br>3,334<br>17,050<br>4,120<br>477,720<br>481,840|Restricted<br>Income<br>Funds<br>£<br>3,625<br>2,500<br>288<br>6,413<br>0<br>5,640<br>0<br>5,640<br>773<br>773|Total<br>2022<br>Total<br>2021<br>£<br>£<br>14,489<br>18,214<br>0<br>956<br>2,500<br>0<br>2,853<br>3,959<br>7,615<br>2,500<br>0<br>0<br>126<br>0<br>27,583<br>25,629<br>10,141<br>5,835<br>9,215<br>16,132<br>3,334<br>4,700<br>22,690<br>26,667<br>4,893<br>(1,038)<br>477,720<br>478,758<br>482,613<br>477,720|
|---|---|---|---|



3 



## **COMMUNITY CHURCH EXMOUTH** 

## **Balance Sheet** 

## **As At 31 March 2022** 

|Note<br>**Fixed Assets**<br>Tangible Assets<br>5<br>**Total fixed assets**<br>**Current Assets**|Unrestricted<br>Funds<br>£<br>455,892<br>455,892|Restricted<br>Funds<br>£<br>0<br>0|Total<br>2022<br>Total<br>2021<br>£<br>£<br>455,892<br>456,241<br>455,892<br>456,241|
|---|---|---|---|
|Debtors|1,691||1,691<br>2,015|
|Short term deposits<br>Cash at bank and in hand<br>**Total current assets**<br>**Creditors - amounts due within one year**<br>**Net current assets**<br>**Net assets**<br>**Income Funds**<br>Restricted Funds<br>7<br>Unrestricted Funds|0<br>24,241<br>25,932<br>0<br>25,932<br>481,824<br>481,824<br>481,824|789<br>789<br>789<br>789<br>789<br>789|0<br>0<br>25,030<br>19,464<br>26,721<br>21,479<br>0<br>0<br>26,721<br>21,479<br>482,613<br>477,720<br>789<br>0<br>481,824<br>477,720<br>482,613<br>477,720|



The notes on Pages 5 to 9 form part of these accounts. 

Approved by the trustees on 21 June 2022 and signed on their behalf by: 



Mark Gayler 

Philip Rogers 

4 



## **COMMUNITY CHURCH EXMOUTH** 

## **Notes to the Accounts** 

## **For the year ended 31 March 2022** 

## **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 2022** 

## **2. Expenditure** 

Fees for examining the accounts: None 

## **Analysis of resources expended** 

|**Church Expenses**<br>Subscriptions<br>Books and conferences<br>Visiting speakers<br>General expenses<br>Maintenance of equipment<br>Maintenance of building<br>Cleaning<br>Light, heat and water<br>Legal Expenses<br>Telephone<br>Insurance and licences<br>Depreciation<br>**Outreach Expenses**<br>Staff costs<br>Other Support Costs<br>South Africa Mission<br>Italy (Verbania) Mission<br>Renew<br>Depreciation<br>General expenses|General<br>Funds<br>2022<br>£<br>670<br>0<br>100<br>704<br>79<br>3,156<br>1,932<br>1,211<br>0<br>332<br>1,608<br>349<br>10,141<br>0<br>540<br>131<br>2,590<br>0<br>0<br>314<br>3,575|Restricted<br>Funds<br>2022<br>2021<br>£<br>£<br>517<br>87<br>550<br>439<br>0<br>255<br>1,301<br>773<br>0<br>280<br>1,168<br>465<br>0<br>5,835<br>1,120<br>13,453<br>0<br>0<br>2,479<br>2,550<br>1,450<br>0<br>591<br>0<br>0<br>129<br>5,640<br>16,132|
|---|---|---|
|**Donations**|||
|Donations to institutions<br>Donations to individuals|3,300<br>34<br>3,334|4,700<br>0<br>0<br>4,700|



**3. Donations** 

6 



## **COMMUNITY CHURCH EXMOUTH** 

## **Notes to the Accounts** 

## **For the year ended 31 March 2022** 

## **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<br>at 1 April 2021<br>Disposals<br>Additions<br>at 31 March 2022<br>Depreciation<br>at 1 April 2021<br>On disposals<br>Charge for year<br>at 31 March 2022<br>**Net Book Value**<br>**at 31 March 2022**<br>at 31 March 2021|Freehold<br>Land and<br>Buildings<br>£<br>454,844<br>454,844<br>0<br>**454,844**<br>454,844|Equipment<br>£<br>3,668<br>0<br>0<br>3,668<br>2,272<br>0<br>349<br>2,621<br>**1,047**<br>1,396|Total<br>£<br>458,512<br>0<br>0|
|---|---|---|---|
||||458,513|
||||2,272<br>0<br>349|
||||2,621|
|||||
||||**455,892**|
|||||
||||456,241|



## **6. Restricted Income Funds** 

## **Name Purpose** 

Renew Fund To support the provision of a Renew Wellbeing Cafe. South Africa Fund To support Themba Community Church in South Africa. Verbania Fund To support the work of the Casa di Grazia church in Verbania, Italy. 

7 



## **COMMUNITY CHURCH EXMOUTH** 

## **Notes to the Accounts** 

## **For the year ended 31 March 2022** 

## **7. Movement of Restricted Income Funds** 

|Incoming Resources<br>Expenditure<br>Opening Balance<br>**Total incoming resources**|Renew<br>Fund<br>£<br>2,500<br>1,711<br>0<br>789|South Africa<br>Verbania<br>Fund<br>Fund<br>£<br>£<br>2,463<br>1,450<br>2,479<br>1,450<br>16<br>0<br>0<br>0|
|---|---|---|



## **8. Analysis of Net Assets by Funds** 

|Restricted Funds<br>Renew Fund<br>South Africa Fund<br>Verbania Fund<br>General Fund<br>**Total incoming resources**|Tangible<br>Fixed Assets<br>£<br>0<br>0<br>0<br>0<br>455,892<br>455,892|Net Current<br>Total<br>Assets<br>£<br>£<br>789<br>789<br>0<br>0<br>0<br>0<br>789<br>789<br>25,932<br>481,824<br>26,721<br>482,613|
|---|---|---|



8 



## **COMMUNITY CHURCH EXMOUTH** 

## **Notes to the Accounts** 

## **For the year ended 31 March 2022** 

## **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 2022 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. 


_1st December 2022_ 

Martin Woolcott ACIB AAT 33 Kittersley Drive Liverton Newton Abbot TQ12 6YX 

10