2021-12-31-accounts

COASTLANDS COMMUNITY CHURCH TRUSTEES REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

Charity Number 1173996

ANTHONY BATTYE Chartered Accountant 8 Ashlyns Road Frinton on Sea Essex CO13 9ED

COASTLANDS COMMUNITY CHURCH INDEX

CONTENTS	PAGE
Trustees' report	1/7
Independent examiner's report	8
Statement of financial activities	9/10
Balance sheet	11
Notes to the financial statements	12/18

COASTLANDS COMMUNITY CHURCH

TRUSTEES REPORT - 2021

Background to Charity:

Coastlands Community Church was formed as a Charitable Incorporated Organisation in July 2017, and it has been operational since 1[st] January 2018 when assets, liabilities and responsibilities of the previously unincorporated Coastlands Community Church (registered charity no. 1049163) were transferred to it. This former charity had been in existence since 1995.

Correspondence address of Charity:

Gothic Cottage, 32 Hall Lane, Walton-on-Naze, Essex CO14 8QA Telephone: [phone]

E-mail: [e-mail]

Website: www.coastlands.co.uk

Property owned by the Charity:

34 Newgate Street, Walton-on-Naze, Essex CO14 8AL

(Shop and office premises let to tenants)

Coastlands Community Centre

13 High Street, Walton-on-the-Naze, Essex CO14 8BN

Trustees: Mr J R Hooper (Chairman) – resigned 07.05.2022 Mr D J Bradshaw (Treasurer) Mr L W Ball Mrs S B Hegarty Mr J B Juby (Chairman from 21.07.2022)

Bankers: National Westminster Bank Plc 10 Station Road, Clacton-on-Sea, Essex CO15 1TA Kingdom Bank Ltd Ruddington Fields Business Park, Ruddington, Nottingham NG11 6JS

Accountant: Anthony Battye Chartered Accountant 8 Ashlyns Road, Frinton-on-Sea, Essex CO13 9ED Solicitors: Sparlings Solicitors 62a Connaught Avenue, Frinton-on-Sea, Essex CO13 9QH

Donations should be sent to:

The Treasurer Coastlands Community Church c/o 6 Greville Close Walton-on-the-Naze Essex CO14 8HR

• 1 -

COASTLANDS COMMUNITY CHURCH

TRUSTEES REPORT - 2021

Cheques should be made payable to ‘Coastlands Community Church’. Please contact the Treasurer for details of how to make donations by bank payments.

Affiliations and Organisations with whom the charity works:

Coastlands Community Church is a member of:

• (i) Evangelical Alliance

  • (176 Copenhagen Street, London N1 0ST).

• (ii) thirtyone:8 (formerly known as Churches’ Child Protection Advisory Service) (PO Box 133, Swanley, Kent BR8 7UQ).

• (iii) Frinton Area Churches Together

• (69 Hadleigh Road, Frinton-on-Sea, Essex CO13 9HQ)

The church continues to work closely with:

• Walton & District Food Bank

(Walton Community Centre, Standley Road, Walton-on-Naze, Essex CO14 8PT).

The church has an informal partner church link with Kingdom Faith Church (Foundry Lane, Horsham, West Sussex RH13 5PX).

Staffing and volunteers:

• (i) The church employed one full-time and one part-time worker in church ministry during the course of the year.

• (ii) The church relies on and is thankful for the voluntary help of many of its members in so many different ways. We consider that around 70 people assisted the church voluntarily during the year.

A number of homes were also freely offered for church activities and we are grateful for this help as well.

Objects of the Charity:

The objects of the Charitable Incorporated Organisation (as stated in the Constitution) are for the public benefit:

(1) to advance the Christian faith. in accordance with the Statement of Faith, in Walton-on-theNaze, Essex and such other parts of the United Kingdom or the world as the Charity Trustees may from time to time decide; and

(2) to relieve persons who are in conditions of need, hardship or distress by reason of age, ill health, financial hardship, employment, education and such other social or economic disadvantage, in Walton-on-the-Naze, Essex and such other parts of the United Kingdom and the world as the Charity Trustees may from time to time decide.

• 2 -

COASTLANDS COMMUNITY CHURCH

TRUSTEES REPORT - 2021

In preparing this Report the Trustees have considered the Charity Commissioner’s guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. In particular we try to enable ordinary people to live out their faith as part of our community through: worship and prayer, learning about the Gospel, and developing their knowledge and trust in Jesus, missionary and outreach work.

Appointment of Trustees

The management of the charity is the responsibility of the Trustees who are appointed under the terms of the Constitution.

Trustee induction and training

It is policy for new trustees to receive a copy of the Constitution together with details of the following Charity Commission Guides:

CC3: The Essential Trustee - What you need to know, what you need to do. CC3a: Charity Trustee – What’s involved.

CC11: Trustee expenses and payments.

Review of events of the year – 2021

1. Following the lifting of COVID-19 restrictions, the church continued to use digital technology as an option to reach both church members and the unchurched community. This included using the YouTube channel for showing sermons and Zoom for online meetings. There was also increased use of the Coastlands website and Facebook pages.

2. With the gradual lifting of COVID-19 restrictions, from July 2021, the church restarted to meet in person on Sunday mornings at the Coastlands Community Centre. In September 2021, the church restarted meeting for public worship on Sunday mornings at The Columbine Centre. Church members also met in small ‘Grow Groups’ either in homes, the Coastlands Community Centre or on Zoom.

3. The church based “Busybees” Parents and Toddlers group started to meet at the Coastlands Community Centre in High Street, Walton. Important contact continues to be made through the work to parents, children and other family members mainly living in the local area.

4. The church premises at 34 Newgate Street continued to be rented out through a letting agent to a local care agency business of good reputation. The rental income received was used to help fund church general activities.

5. Support of those involved in mission was shown by committing part of our general income towards Christian projects. This giving was directed through various channels of work as follows:

6. (i) The Rainbow Trust / Go Go Trust - supporting orphaned children and their “nanny” carers in projects in South Africa.

7. 3 -

COASTLANDS COMMUNITY CHURCH

TRUSTEES REPORT - 2021

- Review of events of the year 2021 (cont.)

• (ii) The Olive Tree Reconciliation Fund – a peace and reconciliation work in Israel.

• (iii) The Walton Jeremiah Project – a work amongst young people in Walton. This charity effectively closed in April 2021. Coastlands decided to carry on the work under the church projects of ‘Ignite’ and ‘Heart & Soul” – see Note 15 below.

• (iv) Open Doors – providing relief assistance to persecuted Christian refugees in Syria and others persecuted for their faith in other countries.

• (v) Christian Mission and Relief work in India – this included support for a Christian pastor and his wife who work amongst some of the poorest communities in India. From this couple a project called the “Living Hope Centres” continued. This project aims to provide basic foods, medicines and self-support schemes. The need increased for this project due to the spread of COVID-19 in India. The Centres also combined this relief work with proclaiming the Gospel.

A special gift received in December 2020 of £26,514 for the work of the “Living Hope Centres” has been treated as Restricted Funds and is held in a reserve bank account awaiting distribution for this specific purpose.

• (vi) The Garden Tomb – supporting the evangelistic work of The Garden Tomb in Jerusalem; a place where it is believed that Jesus may have been buried after his crucifixion.

• (vii) Mano&Mano Ministries – Donations were given to Mano & Mano Ministries in Ecuador for the completion of their school rebuilding project.

• The church supported the Frinton Mission (FM), held in August 2021. The Mission was organised by ‘Frinton Area Churches Together’ (FACT) of which the church is also a member.

• The team of Elders continue to oversee the spiritual leadership of the church. Those appointed as Elders are Leslie Ball, Denis Bradshaw and Mark Rowland.

• The church spiritual leadership have concentrated on the training of church members through the different church teaching and preaching programmes. They have also sought to help keep people connected to the church and the Christian faith during the restrictions of COVID-19. Mr Mark Rowland remains the Pastor of the church. Mrs Sarah Rowland acts as Associate Pastor.

• In September 2021 the church organised “Alpha” courses as restrictions permitted. This formed part of the “Alpha” courses run by the different F.A.C.T. churches. Alpha is aimed to attract people who want to explore the Christian faith.

• A Child Protection Policy was maintained by the church with assistance from thirtyone:8 The Safeguarding Policy and Procedures were fully reviewed and up-dated by our Safeguarding Co-ordinator.

• 4 -

COASTLANDS COMMUNITY CHURCH

TRUSTEES REPORT - 2021

– Review of events of the year 2021 (continued)

1. The church continued an informal church partner link with Kingdom Faith (KF). Coastlands church leaders and members attended events organised by KF during the year including Leadership Conferences, online prayer meetings, training courses and streaming services.

2. The church participated with support for the Walton & District Food Bank that serves those needy in the local community. Food donations were collected at church and financial donations were also passed on to this project.

3. The church ran a youth games and creative arts project called “Ignite”. The Ignite workers and volunteers also continued to run the weekly church children’s work called “Ignite Sunday”. A monthly church youth worship event was started called “Heart & Soul” – see also funding of Ignite workers in Note 14 below.

4. The remainder of a legacy received from a benefactor associated with Coastlands Community Church remains in an investment account with Kingdom Bank. The church trustees and elders have considered on an ongoing basis how this money could be used. A gift of £2,000 was given in January 2021 to Mano & Mano Ministries in Ecuador to assist the completion of their school rebuilding project. If necessary, it had been decided that the funding of the self-employed Ignite workers could come from reserves held from the legacy money. A replacement PA & Screen system at the Coastlands Community Centre would also be funded from these reserves.

5. A “Partnership” scheme continued during the year in order to establish a formal framework of church supporters for the work of the church. A Partner’s in-person meeting was held in December 2021 following the lifting of COVID-19 restrictions. Communications to Partners had been maintained during the year with the use of emails, letters and other digital means.

6. Coastlands Community Church was registered by H M Land Registry as the owner of Coastlands Community Centre on 27[th] January 2021, and had been in occupation of the Centre with permission of the previous owner since November 2020. Church activities held there included Church Services, Busybees, Ignite, Grow Groups, Alpha, Community Events, Prayer meetings and Partners meetings.

The Centre proves to be a very useful resource for the church.

Future Plans – 2022

1. To consider plans to further modernise and extend the facilities at the Coastlands Community Centre. To explore further how the Centre might be used for the ministry of the church and community.

2. 5 -

COASTLANDS COMMUNITY CHURCH

TRUSTEES REPORT - 2021

Future Plans – 2022 (cont.)

1. To continue with the established team of church Elders to maintain spiritual leadership, assist the pastor and associate pastor and to provide a secure framework and guide in the vision of the church. The Elders and Pastors will also look to raise up and encourage new people for leadership.

2. To train, support and encourage the members in the congregation. To maintain the unity of the whole Coastlands church by continuing in its online and in-person (where possible) meetings, Grow Groups and other activities.

3. To continue to develop a vision to reach the community of people who live in Walton and surrounding areas.

4. To continue the work of “Busybees” parent and toddler group in the area of Walton.

5. To build on the unity with other local churches and their leaders wherever possible including participation in the ‘Frinton Area Churches Together’ organisation and Frinton Mission.

6. To continue leading “Alpha” courses in Walton.

7. To support church mission both locally and overseas.

8. To continue the links with Kingdom Faith Church (KF) and connect into the ministry resources made available by them.

9. To continue with the youth and children’s ministries of “Ignite” and “Heart & Soul” based in Walton.

10. To continue in the support of the Walton & District Food Bank.

11. To launch a new initiative called “Companions Café” at the church centre. This is planned to be a weekly meeting for lonely adults aged 55 or over. Refreshments and social activities would be provided by a team of church volunteers.

12. 6 -

COASTLANDS COMMUNITY CHURCH

TRUSTEES REPORT - 2021

Trustee’s responsibilities

Under the Charities Act 2011, the Trustees are required to prepare statement of accounts for each financial year which gives a true and fair view of the state of affairs of the Charity at the end of the financial year and of the incoming resources and application of resources in the year. In preparing the statement, the Trustees are required to:

• select suitable accounting policies and apply them consistently;

• make judgements and estimates that are reasonable and prudent;

• state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the statement of accounts;

• prepare financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue its operations.

The Trustees are responsible for keeping proper records which disclose with reasonable accuracy at any time the financial position of the Charity at that time and to enable the Trustees to ensure that any statement of account prepared by them complies with the regulations under the Charities Act 2011. They are also responsible for safeguarding the assets of the Trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Trustees on 9 October 2022 and signed on their behalf by:

_________ Mr J B Juby (Chairman)

• 7 -

COASTLANDS COMMUNITY CHURCH INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF COASTLANDS COMMUNITY CHURCH

I have examined the accounts of Coastlands Community Church for the year ended 31 December 2021 which are set out on pages 9 to 18.

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 by 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 s130 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.

ANTHONY BATTYE Chartered Accountant 8 Ashlyns Road Frinton on Sea Essex CO13 9ED

11 October 2022

• 8 -

COASTLANDS COMMUNITY CHURCH STATEMENT OF FINANCIAL ACTIVITIES (incorporating income and expenditure account) YEAR ENDED 31 DECEMBER 2021

Note 2 TOTAL INCOMING RESOURCES 3 4 5 6 7 8 9 10 11 12 13 15 TOTAL RESOURCES EXPENDED Building costs INCOMING RESOURCES Incoming resources from generated funds Offerings, standing orders received Rental income Bank interest received RESOURCES EXPENDED UK Staffing costs Ministry costs Property rental expenses NET (DEFICIT)/INCOME BEFORE TRANSFERS Evangelism and training costs Specific donations and affiliation fees Other donations and gifts Supported groups Supported individuals Special expenditure Administration and other expenditure Repairs and maintenance Depreciation Transfers between funds NET (DEFICIT)/INCOME FOR THE YEAR NET MOVEMENT IN FUNDS FOR THE YEAR Funds brought forward TOTAL FUNDS AT 31 DECEMBER 2021	Unrestricted Funds 2021 £ 73659 A 9168 B 414 C 83241 861 36072 F 21522 G 9685 H 4410 I 405 K 348 L 1300 M - N 11258 O 4257 J 292 Q 3278 R 93688 (10447) - (10447) (10447) 295930 285483	Restricted Funds 2021 £ 8894 - - 8894 - - - - - - - - - 8894 - - - 8894 - - - - 67975 67975	Restricted Funds 2021 £ 8894 - - 8894 - - - - - - - - - 8894 - - - 8894 - - - - 67975 67975	Total Funds 2021 £ 82553 9168 414 92135 861 36072 21522 9685 4410 405 348 1300 - 20152 4257 292 3278 102582 (10447) - (10447) (10447) 363905 353458	Total Funds 2020 £	Total Funds 2020 £
						98555 9000 1109 108664 853 35277 4831 9196 5152 662 798 600 - 28476 4802 181 3142 93970 14694 -
						14694 14694 349211 363905

The Statement of Financial Activities includes all gain and losses recognised in the year.

The notes on pages 12 to 18 form part of these financial statements.

• 9 -

COASTLANDS COMMUNITY CHURCH 34 NEWGATE STREET RENTAL ACCOUNT

YEAR ENDED 31 DECEMBER 2021

COASTLANDS COMMUNITY CHURCH 34 NEWGATE STREET RENTAL ACCOUNT YEAR ENDED 31 DECEMBER 2021
2021 Note £ £ 9168 - 825 669 (633) Total expenses 861 8307 Insurance reimbursement Net rental income Income Newgate Street - Rental income Expenses Letting Management fees Insurance	2020 £ £
	9000 - 810 662 (619) 853 8147

All surpluses from rental of property are made available for the sole use and purposes of Coastlands Community Church.

• 10 -

COASTLANDS COMMUNITY CHURCH BALANCE SHEET AS AT 31 DECEMBER 2021

2021 Note £ 15 47378 16 7563 299121 306684 17 (604) 306080 353458 18 284627 Designated funds 18 856 18 67975 353458 Cash at bank and in hand CREDITORS: Amounts falling due within one year FIXED ASSETS Tangible Assets CURRENT ASSETS Debtors Restricted funds NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES CHARITY FUNDS Unrestricted funds	2020 £	2020 £
		47109 8553 308812 317365 (569) 316796 363905 293874 2056 67975 363905

Approved by the Trustees on 9 October 2022 and signed on their behalf by

Mr J B Juby Chairman

Mr D J Bradshaw Treasurer

The notes on pages 12 to 18 form part of these financial statements.

• 11 -

COASTLANDS COMMUNITY CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2021

1 ACCOUNTING POLICIES

Basis of preparation of the financial statements

The financial statements have been prepared under the historical cost convention, and in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and with the Charities Act 2011.

Funds

Unrestricted funds are donations and other income received or generated for the objects of the charity without further specified purposes and are available as general funds.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are to be used for specified purposes as laid down by the donor. Expenditure which meets these criteria is identified to the fund.

Fixed assets

All fixed assets are initially recorded at cost.

Depreciation

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of the asset as follows:

Freehold property - nil (on the basis it is kept in good condition) Equipment etc - 33% of written down value

Incoming resources

Voluntary income received by way of donations and gifts and is included in full in the statement of financial activities when received.

Where applicable, voluntary income is stated inclusive of any related gift aid.

Income from investments is recognised when received.

• 12 -

COASTLANDS COMMUNITY CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2021

2 Offerings, standing orders received

Offerings, standing orders received
Unrestricted Funds 2021 £ Living Hope Centres, India - Beacon House - Donations received - Church collections/offerings 60964 Income tax recovered -Gift Aid 11452 Romania Relief Work receipts - Sundry donations/receipts 883 Support - Suman Polepaka - Mano&Mano Ecuador - School Building Fund - India Mission relief - GoGo Trust Donations rec'd 360 73659 Unrestricted Funds 2021 £ Staff Pension Scheme - NEST 2451 Salaries 30010 HMRC PAYE Tax/Employee's NI 3611 36072 UK Staffing costs	Restricted Funds 2021 Total Funds 2021 £ £ - - - - - 60964 - 11452 100 100 - 883 75 75 250 250 8469 8469 - 360 8894 82553 Restricted Funds 2021 Total Funds 2021 £ £ - 2451 - 30010 - 3611 - 36072	Total Funds 2020 £
		26514 960 49791 10005 110 30 3231 - 7554 360 98555
		Total Funds 2019 £
		2397 29441 3439 35277

3 UK Staffing costs

The average number of employees during the year amounted to 2 (2020- 2)

4 Ministry costs

Unrestricted Funds 2021 £ Heart & Soul youth meetings 80 Ignite workers 14012 Ignite Sundays 282 Ignite Creative Nights 58 Pastors / Elders - other expenses 280 Ignite expenses 2334 Travel / Car Expenses (Staff) 60 Travel / Car Expenses (Pastors/Elders) 795 Visiting Speakers 275 Worship Expenses 194 Streaming Services 2451 Sunday School/Creche 83 Child Protection 617 21522	Restricted Funds 2021 Total Funds 2021 £ £ - 80 - 14012 - 282 - 58 - 280 - 2334 - 60 - 795 - 275 - 194 - 2451 - 83 - 617 - 21522	Total Funds 2020 £
		- - 278 213 237 1176 - 1157 150 348 992 139 141 4831

• 13 -

COASTLANDS COMMUNITY CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2021

5 Building costs

5 Building costs
Unrestricted Funds 2021 £ 745 1503 406 345 1236 243 294 455 402 3000 Gothic Cottage Expenses 1056 9685 6 Unrestricted Funds 2021 £ Reign Ministries - Course fees - Look Magazine advert 845 Alpha course expenses 1070 Refresh outreach - A Outreach - Walton 102 B Outreach - general 1579 AA Outreach - Frinton 210 C Training 604 Conferences / Retreats - 4410 7 Unrestricted Funds 2021 £ W Membership Fees 162 Donations - Kingdom Faith 243 405 8 Unrestricted Funds 2021 £ General Donations & Gifts Paid 348 Specific donations and affiliation fees Evangelism and training Columbine Centre - Hire of Halls Church Centre - Telephone / Broadband Church Centre - Refurbishments Church Centre - Insurance Architects/Profes fees - Church Centre Church Centre - Water & Sewerage Church Centre - Gas Church Centre - Electricity Church Centre - Household & Cleaning p Maintenance Other donations and gifts	Restricted Funds 2021 £ - - - - - - - - - - - - Restricted Funds 2021 £ - - - - - - - - - - Restricted Funds 2021 £ - - - Restricted Funds 2021 £ -	Total Funds 2021 £ 745 1503 406 345 1236 243 294 455 402 3000 1056 9685 Total Funds 2021 £ - 845 1070 - 102 1579 210 604 - 4410 Total Funds 2021 £ 162 243 405 Total Funds 2021 £ 348	Total Funds 2020 £
			- - - - - - 70 6672 22 1400 1032
			9196
			Total Funds 2020 £
			1120 1595 - 529 - 574 - 599 735 5152
			Total Funds 2020 £
			162 500 662
			Total Funds 2020 £
			798

• 14 -

COASTLANDS COMMUNITY CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2021

9 Supported groups

Unrestricted Funds 2021 £ Busybees Group 1300 Unrestricted Funds 2021 £ Unrestricted Funds 2021 £ Garden Tomb, Jerusalem 240 Beacon House donations paid - India Mission Relief 900 Mano & Mano School building 2000 Support - Suman Polepaka - Open Doors 250 Romania relief trip - GoGo Trust - General donations 420 Jeremiah Project - Walton 7348 Olive Tree Rec Fund 100 11258 Supported individuals Special expenditure	Restricted Funds 2021 Total Funds 2021 £ £ - 1300 Restricted Funds 2021 Total Funds 2021 £ £ Restricted Funds 2021 Total Funds 2021 £ £ - 240 - - 8469 9369 250 2250 75 75 - 250 100 100 - 420 - 7348 - 100 8894 20152	Total Funds 2020 £
		600
		Total Funds 2020 £ Total Funds 2020 £
		40 1371 8454 8000 3231 300 110 420 6450 100 28476

10 Supported individuals

11 Special expenditure

• 15 -

COASTLANDS COMMUNITY CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2021

12 Administration and other expenditure

Unrestricted Funds 2021 £ Legal Fees 127 Telephones / Broadband etc. 417 Stationery & Printing 132 Postage 24 Accountancy 600 Words/Music Copyright 453 Refreshments/Hospitality 597 Relief of Poor 409 General Insurances 663 D General Events - Computer Services 648 Household & Cleaning 187 4257	Restricted Funds 2021 Total Funds 2021 £ £ - 127 - 1 417 - 2 132 - 3 24 - 4 600 - 6 453 - 7 597 - 8 409 - 13 663 - 16 - - 21 648 - 187 - 4257	Total Funds 2020 £
		- 527 482 39 565 440 397 487 551 197 736 381 4802

13 Repairs and Maintenance

Unrestricted Funds 2021 £ W Repairs & Maintenance 292	Restricted Funds 2021 Total Funds 2021 £ £ - 292	Total Funds 2020 £
		181

• 16 -

COASTLANDS COMMUNITY CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2021

14 NET INCOME

Net income is stated after charging/(crediting)

Net income is stated after charging/(crediting)
Depreciation Independent Examiners fees	2021 £ 3278 600	2020 £
		3142 565

During the year, no Trustee received any remuneration (2020 - nil). During the year, no Trustee received any benefits in kind (2020- nil).

During the year, no Trustee received reimbursement of any expenses (2020 - nil).

15 TANGIBLE FIXED ASSETS

TANGIBLE FIXED ASSETS
Cost at 1 January 2021 Additions Cost at 31 December 2021 Depreciation at 1 January 2021 Charge for the year Depreciation at 31 December 2021 Cost at 31 December 2021	Total £ £ £ 40822 38375 79197 - 3547 3547 40822 41922 82744 - 32088 32088 - 3278 3278 - 35366 35366 40822 6556 47378 Land and buildings Church Furniture, fittings and equipment
Cost at 31 December 2020		40822		6287	47109

On 1 December 2020 the church property at 13, High Street, Walton on The Naze was transferred by Hebron Pentecostal Church to Coastlands Community Church at no cost. The building is to continue to be used as a Place of Worship and for Christian gospel activities. Taking into account that the property is both non-commercial and non-residential the trustees estimate the value of the property to be in the region of £100,000. See also Trustees Report.

16 DEBTORS

DEBTORS
2021 £ 2876 3780 907 7563 2021 £ 604 Accruals Income tax recoverable (Gift Aid) Prepayments CREDITORS Staff loan	2020 £
	2521
	5076
	956
	8553
	2020 £
	569

17 CREDITORS

• 17 -

COASTLANDS COMMUNITY CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2021

18 STATEMENT OF FUNDS

STATEMENT OF FUNDS
Brought forward Incoming resources £ £ 293874 83241 Unrestricted funds - designated 2056 - Restricted funds - Church premises 29066 - Restricted funds - New building fund 11825 - Restricted funds -Timothy fund 570 - Restricted funds -Living Hope Centres India 26514 - Restricted funds -Specific gifts - 8894 363905 92135 ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrestricted funds - designated Restricted funds - Church premises Restricted funds - Living Hope Centres India Restricted funds - New building fund Restricted funds - Timothy fund Unrestricted funds Unrestricted funds	Resources Expended £ (92488) (1200) - - - - (8894) (102582) Tangible fixed assets £ 18312 - 29066 - -	Transfers in/out £ - - - - - - -	Carried forward £ 284627 856 29066 11825 570 26514 -
		-	353458 Total Funds £ 284627 856 29066 26514 11825 570 353458
		Net Current assets £ 266315 856 - 26514 11825 570 306080
	47378

19 ANALYSIS OF NET ASSETS BETWEEN FUNDS

20 PURPOSE OF FUNDS

Unrestricted fund

General funds - to cover running costs.

Designated funds

From a gift received in 2014 a sum of £2,000 has been designated by the Trustees in 2015 towards the New Building Fund.

The balancing sum of £4500 represents the balance of a legacy which has been designated by the Trustees towards the New Building Fund.

Restricted funds

During 2020 the church received a one off donation for £26,514 for the specific purpose of assisting the work of Living Hope Centre in India (see Trustees Report).

In 2012 the church received a donation of £10,500, specifically towards the New Building Fund.

The charity received gifts and grants during 1999 to specifically fund the continued setting up and refurbishment costs of the new premises at 34 Newgate Street Walton on Naze, which comprises of a Shop, Drop-in Centre, Prayer Centre and Church Offices. The 1999 receipts of £29,066 have been allocated in the accounts as Restricted Funds.

21 RELATED PARTY TRANSACTIONS

During the year Coastlands had close connections with Walton Jeremiah Youth Project (Charity No. 1155650). Mr Leslie Ball is a Trustee of both Coastlands Community Church and Walton Jeremiah Youth Project.

Coastlands made payments of £7348 (2020 - £6450) towards supporting the work of Walton Jeremiah Youth Project as set out in Note 11.

• 18 -