2022-12-31-accounts

COASTLANDS COMMUNITY CHURCH TRUSTEES REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

Charity Number 1173996

ANTHONY BATTYE Chartered Accountant 47 Hadleigh Road Frinton on Sea Essex CO13 9HQ

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 - 2022

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 (resigned on 01.09.2022) Mr J B Juby (Chairman from 21.07.2022) Mr M E Rowland (appointed on 21.07.2022) Mrs S E Rowland (appointed on 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 Russell Lodge, 47 Hadleigh Road, Frinton-on-Sea, Essex CO13 9HQ

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

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

• 1 -

COASTLANDS COMMUNITY CHURCH

TRUSTEES REPORT - 2022

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.

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.

• 2 -

COASTLANDS COMMUNITY CHURCH

TRUSTEES REPORT - 2022

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 – 2022

1. 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. The church continued to meet on Sunday mornings at the 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 continued 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. (ii) The Olive Tree Reconciliation Fund – a peace and reconciliation work in Israel.

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

9. (iv) 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 Centres also combined this relief work with proclaiming the Gospel.

10. 3 -

COASTLANDS COMMUNITY CHURCH

TRUSTEES REPORT - 2022

• (v) 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 for distribution for this specific purpose when required. In 2022, £12,888 of this amount was expended on India Relief work.

• (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 to support the work of a Christian school.

• The church supported the Frinton Mission (FM), held in August 2022. The Mission was organised by ‘Frinton Area Churches Together’ (FACT) of which the church is also a member.

• (i) The team of Elders continued to oversee the spiritual leadership of the church. Those appointed as Elders are Leslie Ball, Denis Bradshaw, Mark Rowland and Sarah Rowland. In September 2022 a new leadership structure was agreed by the partners of the church. Each Elder headed up 4 newly established leadership teams called “Reaching Up”, Reaching Out”, Reaching In” and “Support” Teams.

• (ii) The trustees had for some time been conscious of the anomaly of being the employers of the Pastor and Associate Pastor, whilst being under their authority as leaders of the Church. Therefore, the Pastor and Associate Pastor were appointed as trustees on 21st July 2022, notwithstanding that they would continue to be paid at their previous remuneration rates. The trustees had regard to the requirements of the Constitution when making these appointments and are satisfied that those requirements are met. They are aware that this must always continue to be the case.

• The church spiritual leadership have concentrated on the training of church members through the different church teaching and preaching programmes. Mr Mark Rowland remains the Pastor of the church. Mrs Sarah Rowland acts as Associate Pastor.

• In September 2022 the church organised “Alpha” courses as restrictions permitted. This formed part of the “Alpha” courses run by the different FACT 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.

• 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.

• 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.

• 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 16 below.

• 4 -

COASTLANDS COMMUNITY CHURCH

TRUSTEES REPORT - 2022

1. 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. If necessary, it had been decided that the funding of the self-employed Ignite workers should come from reserves held from the legacy money.

A replacement PA & Screen system at the Coastlands Community Centre and PA equipment for use at the Columbine Centre were also funded from these reserves.

1. A “Partners” scheme continued during the year in order to establish a formal framework of church supporters for the work of the church. Communications to Partners had been maintained during the year with the use of meetings, emails, letters and other digital means.

2. Coastlands Community Centre continues to be used for various church activities such as church services, Busybees, Ignite, Grow Groups, Alpha, Community Events, Prayer meetings and Partners meetings. The Centre continues to be a very useful resource for the church.

3. In September 2022 a new initiative was launched called “Companions Café” at the church centre. This entailed weekly meetings for lonely adults aged 55 or over. Refreshments and social activities would be provided by a team of church volunteers. It also became a “Warm Hub” by providing a heated environment for those struggling with energy poverty.

4. During the year, architects and building regulation agents services were used to draw up plans for 2 extensions to the Coastlands Community Centre building. An applications was made for Planning Approval and this was received.

5. In November 2022, Coastlands hosted a theatre event called “Amazing Grace” performed by the travelling “Oddments Theatre Company”.

Future Plans – 2023

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

2. 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 the newly established leadership teams of “Reaching Up”, “Reaching Out”, “Reaching In” and “Support” teams.

3. 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.

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

5. 5 -

COASTLANDS COMMUNITY CHURCH

TRUSTEES REPORT - 2022

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

2. 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.

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

Future Plans – 2023 (continued)

1. To support church mission both locally and overseas.

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

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

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

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.

(cont.)

• 6 -

COASTLANDS COMMUNITY CHURCH

TRUSTEES REPORT - 2022

Trustee’s responsibilities (cont.)

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 22 October 2023 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 2022 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

25 October 2023

• 8 -

COASTLANDS COMMUNITY CHURCH STATEMENT OF FINANCIAL ACTIVITIES (incorporating income and expenditure account) YEAR ENDED 31 DECEMBER 2022

Note 2 TOTAL INCOMING RESOURCES 3 4 5 6 7 8 9 10 11 12 13 15 TOTAL RESOURCES EXPENDED Transfers between funds NET (DEFICIT)/INCOME FOR THE YEAR NET MOVEMENT IN FUNDS FOR THE YEAR Funds brought forward TOTAL FUNDS AT 31 DECEMBER 2022 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 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	Unrestricted Funds 2022 £ 76063 A 9252 B 1010 C 86325 854 37797 F 27444 G 15088 H 6479 I 432 K 419 L 1239 M - N 4688 O 6087 J 214 Q 6966 R 107707 (21382) - (21382) (21382) 285483 264101	Restricted Funds 2022 £ 11758 - - 11758 - - - 1740 125 - - - - 24521 - - - 26386 (14628) - (14628) (14628) 67975 53347	Total Funds 2022 £ 87821 9252 1010 98083 854 37797 27444 16828 6604 432 419 1239 - 29209 6087 214 6966 134093 (36010) - (36010) (36010) 353458 317448	Total Funds 2021 £	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

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 2022

COASTLANDS COMMUNITY CHURCH 34 NEWGATE STREET RENTAL ACCOUNT YEAR ENDED 31 DECEMBER 2022
2022 Note £ £ 9252 - 833 705 (684) Total expenses 854 8398 Expenses Letting Management fees Insurance Income Newgate Street - Rental income Insurance reimbursement Net rental income	2021 £ £
	9168 - 825 669 (633) 861 8307

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 2022

2022 Note £ 15 54756 16 8239 255494 263733 17 (1041) 262692 317448 18 263949 Designated funds 18 152 18 53347 317448 Restricted funds NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES CHARITY FUNDS Unrestricted funds Cash at bank and in hand CREDITORS: Amounts falling due within one year FIXED ASSETS Tangible Assets CURRENT ASSETS Debtors	2021 £	2021 £
		47378 7563 299121 306684 (604) 306080 353458 284627 856 67975 353458

Approved by the Trustees on 22 October 2023 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 2022

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 2022

2 Offerings, standing orders received

Offerings, standing orders received
Unrestricted Funds 2022 £ Church collections/offerings 61475 Income tax recovered -Gift Aid 12231 Sundry donations/receipts 48 Table Top Sale - Receipts 65 Light College - donations received - Companions Cafe - Receipts 23 Alpha receipts 240 Spring Fayre - receipts 241 Jubilee Event receipts 363 Amazing Grace Event receipts 867 Ukraine Crisis Appeal receipts - Romania Relief Work receipts - Support - Suman Polepaka - Autumn / Christmas Fayre income 150 Mano&Mano Ecuador - School Building Fund - India Mission relief - GoGo Trust Donations rec'd 360 76063 Unrestricted Funds 2022 £ Staff Pension Scheme - NEST 2569 Salaries 31384 HMRC PAYE Tax/Employee's NI 3844 37797 UK Staffing costs	Restricted Funds 2022 Total Funds 2022 £ £ - 61475 - 12231 - 48 - 65 125 125 - 23 - 240 - 241 - 363 - 867 4125 4125 - - - - - 150 - - 7508 7508 - 360 11758 87821 Restricted Funds 2022 Total Funds 2022 £ £ - 2569 - 31384 - 3844 - 37797	Total Funds 2021 £
		60964 11452 883 - - - - - - - - 100 75 - 250 8469 360 82553
		Total Funds 2021 £
		2451 30010 3611 36072

3 UK Staffing costs

The average number of employees during the year amounted to 2 (2021- 2)

4 Ministry costs

Ministry costs
Unrestricted Funds 2022 £ Heart & Soul youth meetings 387 Ignite workers 20620 Ignite Sundays 446 Ignite Creative Nights 677 Ignite expenses 2265 Pastors / Elders - other expenses 167 Travel / Car Expenses (Staff) 73 Travel / Car Expenses (Pastors/Elders) 975 Visiting Speakers 325 Worship Expenses 307 Streaming Services 875 Sunday School/Creche - Child Protection 326 27444	Restricted Funds 2022 Total Funds 2022 £ £ - 387 - 20620 - 446 - 677 - 2265 - 167 - 73 - 975 - 325 - 307 - 875 - - - 326 - 27444	Total Funds 2021 £
		80 14012 282 58 2334 280 60 795 275 194 2451 83 617 21522

• 13 -

COASTLANDS COMMUNITY CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2022

5 Building costs

5 Building costs
Unrestricted Funds 2022 £ 108 704 415 598 636 1423 165 308 - 422 9200 Gothic Cottage Expenses 1109 15088 6 Unrestricted Funds 2022 £ Light College - expenditure 200 Look Magazine advert 965 Outreach - general 1597 Alpha course expenses 2057 Freedom in Christ receipts - A Outreach - Walton 503 B Outreach - general - AA Outreach - Frinton 300 C Training 411 Conferences / Retreats 446 6479 7 Unrestricted Funds 2022 £ Membership Fees 232 Donations - Kingdom Faith 200 432 8 Unrestricted Funds 2022 £ General Donations & Gifts Paid 419 Other donations and gifts 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 - Pest Control Church Centre - Water & Sewerage Church Centre - Gas Church Centre - Electricity Church Centre - Household & Cleaning Church Centre - Repairs & Maintenance	Restricted Funds 2022 £ - 1740 - - - - - - - - - - 1740 Restricted Funds 2022 £ 125 - - - - - - - - - 125 Restricted Funds 2022 £ - - - Restricted Funds 2022 £ -	Total Funds 2022 £ 108 2444 415 598 636 1423 165 308 - 422 9200 1109 16828 Total Funds 2022 £ 325 965 1597 2057 - 503 - 300 411 446 6604 Total Funds 2022 £ 232 200 432 Total Funds 2022 £ 419	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

• 14 -

COASTLANDS COMMUNITY CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2022

9 Supported groups

Unrestricted Funds 2022 £ Busybees Group 1239 Unrestricted Funds 2022 £ Unrestricted Funds 2022 £ Companions Cafe 49 Ukraine Crisis Appeal grants given 40 Spring Fayre - expenditure 270 Jubilee Event 720 Amazing Grace event - expenditure 1273 Garden Tomb, Jerusalem 240 India Mission Relief 900 Mano & Mano School building - Mano & Mano Ministries 171 Autumn / Christmas Fayre expenses 315 Support - Suman Polepaka - Open Doors 250 Romania relief trip - GoGo Trust - General donations 360 Jeremiah Project - Walton - Olive Tree Rec Fund 100 4688 Supported individuals Special expenditure	Restricted Funds 2022 Total Funds 2022 £ £ - 1239 Restricted Funds 2022 Total Funds 2022 £ £ Restricted Funds 2022 Total Funds 2022 £ £ - 49 4125 4165 - 270 - 720 - 1273 - 240 20396 21296 - - - 171 - 315 - - - 250 - - - 360 - - - 100 24521 29209	Total Funds 2021 £
		1300
		Total Funds 2021 £ Total Funds 2021 £
		- - - - - 240 9369 2250 - - 75 250 100 420 7348 100 20152

10 Supported individuals

11 Special expenditure

• 15 -

COASTLANDS COMMUNITY CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2022

12 Administration and other expenditure

Unrestricted Funds 2022 £ Legal Fees - Telephones / Broadband etc. 467 Stationery & Printing 286 Postage 15 Accountancy 639 Words/Music Copyright 476 Refreshments/Hospitality 1796 Relief of Poor 1139 General Insurances 602 D General Events 144 Computer Services 453 Sundry expenses 25 Household & Cleaning 45 6087	Restricted Funds 2022 Total Funds 2022 £ £ - - - 1 467 - 2 286 - 3 15 - 4 639 - 6 476 - 7 1796 - 8 1139 - 13 602 - 16 144 - 21 453 - 22 25 - 45 - 6087	Total Funds 2021 £
		127 417 132 24 600 453 597 409 663 - 648 - 187 4257

13 Repairs and Maintenance

Unrestricted Funds 2022 £ W Repairs & Maintenance 214	Restricted Funds 2022 Total Funds 2022 £ £ - 214	Total Funds 2021 £
		292

• 16 -

COASTLANDS COMMUNITY CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2022

14 NET INCOME

Net income is stated after charging/(crediting)

Net income is stated after charging/(crediting)
Depreciation Independent Examiners fees	2022 £ 6966 639	2021 £
		3278 600

During the year, two Trustees received remuneration totalling £36695 (2021 - nil). See Note 3

The Pastor and Associate Pastor were appointed as trustees on 21 July 2022, notwithstanding that they would continue to be paid at their previous remuneration rates. The trustees had regard to the requirements of the Constitution when making these appointments and are satisfied that those requirements are met. See also Trustees Report.

During the year, no Trustee received any benefits in kind (2021- nil).

During the year, no Trustee received reimbursement of any expenses (2021 - nil).

15 TANGIBLE FIXED ASSETS

TANGIBLE FIXED ASSETS
Cost at 1 January 2022 Additions Cost at 31 December 2022 Depreciation at 1 January 2022 Charge for the year Depreciation at 31 December 2022 Cost at 31 December 2022	Total £ £ £ 40822 41922 82744 - 14344 14344 40822 56266 97088 - 35366 35366 - 6966 6966 - 42332 42332 40822 13934 54756 Land and buildings Church Furniture, fittings and equipment
Cost at 31 December 2021		40822		6556	47378

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 (2021 - £100,000)

16 DEBTORS

DEBTORS
2022 £ 3532 2484 500 1723 8239 2022 £ 1041 Other loans Staff loan Accruals Income tax recoverable (Gift Aid) Prepayments CREDITORS	2021 £
	2876
	3780
	-
	907
	7563
	2021 £
	604

17 CREDITORS

• 17 -

COASTLANDS COMMUNITY CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2022

18 STATEMENT OF FUNDS

STATEMENT OF FUNDS
Brought forward Incoming resources £ £ 284627 86325 Unrestricted funds - designated 856 - 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 - 11758 353458 98083 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 £ (107003) (704) - (1740) - (12888) (11758) (134093) Tangible fixed assets £ 25690 - 29066 - -	Transfers in/out £ - - - - - - -	Carried forward £ 263949 152 29066 10085 570 13626 -
		-	317448 Total Funds £ 263949 152 29066 13626 10085 570 317448
		Net Current assets £ 238259 152 - 13626 10085 570 262692
	54756

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

There were no related party transactions in the year ended 31 December 2022.

In the previous year Coastlands made payments of £7348 to Walton Jeremiah Youth Project (Charity No. 1155650), which disbanded in year ended 31 December 2021.

• 18 -