**REGISTERED CHARITY NUMBER: 1176592**
## **MOORLANDS CHURCH**
**REPORT OF THE TRUSTEES AND**
## **UNAUDITED FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 AUGUST 2021**
Scott & Wilkinson Dalton House
> 9 Dalton Square LANCASTER LA1 1WD
**MOORLANDS CHURCH**
**CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021**
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Page
Reference and Administrative Details 1
Report of the Trustees 2 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Cash Flow Statement 7
Notes to the Financial Statements 8 to 15
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**MOORLANDS CHURCH**
## **REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 AUGUST 2021**
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Trustees Mr S J Tomlinson
Mr D A Rurlander
Mr A C Blain
Principal address Moorlands Church
Trinity Community Centre
Middle Street
LANCASTER
LA1 1JZ
Registered charity number 1176592
Independent examiner Scott & Wilkinson
Dalton House
9 Dalton Square
LANCASTER
LA1 1WD
Bankers Cumberland Building Society
26-28 Cheapside
St Nicholas Arcades
LANCASTER
LA1 1LZ
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Page 1
**MOORLANDS CHURCH**
**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021**
The trustees present their report with the financial statements of the charity for the year ended 31 August 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **Objectives and activities**
## **Objectives and aims**
The object of Moorlands Church is to advance the Christian Faith, to relieve persons who are in conditions of hardship or need or who are aged or sick and to relieve the distress caused thereby and to promote and fulfil such other charitable purposes beneficial to the community.
## **Significant activities**
The main activities in relation to those objects are the regular meetings of the church. These include the main gathering of the church on Sunday mornings, as well as regular mid-week groups for church members there are separate events for students, overseas students, children and young people. In addition, throughout the year the church runs various courses, training and outreach events.
## **Public benefit**
All activities are offered free of charge to ensure they are accessible to all, and are regularly promoted and publicised in the local community.
The Trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
## **Volunteers**
The Church benefits from many voluntary hours and unclaimed out of pocket expenses, contributed by a large number of people. It would be impossible to place a value on these gifts in kind, for which the Trustees are extremely grateful.
## **Achievement and performance**
## **Charitable activities**
As the restrictions on church meetings arising from the coronavirus lifted the church began to meet together "in person" whilst maintaining online access for the vulnerable. The recommencement of "in person" activities has been a source of encouragement, with the numbers of those attending increasing to the point at which it is commensurate with pre-coronavirus levels.
## **Staff**
The Charity employed four full time and one part time staff throughout the year to meet the objectives listed above.
## **Financial review**
## **Principal funding sources**
The Charity's principal source of funds is voluntary donations from the congregation and membership of Moorlands Church, including the underlying income tax rebate. Funds are also received from individuals and trusts external to the charity's congregation and membership.
## **Investment policy and objectives**
The Charity's policy is to hold surplus funds in a High Street Building Society account to minimise the risk of capital losses.
## **Reserves policy**
The Charity's policy is to maintain a cash balance that is sufficient to meet the obligations of the restricted income funds in full and provide adequate cover for general running costs. This will have the effect of ensuring the General Fund remains in surplus. Free reserves at the year end were £245,171 (2020 - £219,122).
The Charity transfers funds from the General Fund to ensure no other fund is materially in deficit.
Page 2
**MOORLANDS CHURCH**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021**
## **Financial review**
## **Funds in deficit**
No funds are in deficit.
## **Future plans**
The church has plans to renovate and extend its buildings on High Street in Lancaster. The church is continuing to fundraise with a view to undertaking the work in the coming years.
## **Structure, governance and management**
## **Governing document**
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
The main governing document of the Charity is set out in CIO document registered 9 January 2018.
## **Recruitment and appointment of new trustees**
New Trustees are appointed by existing Trustees. The Trustees meet regularly to review management, financial and operational risk matters.
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................
Mr D A Rurlander - Trustee
Page 3
**INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MOORLANDS CHURCH**
## **Independent examiner's report to the trustees of Moorlands Church**
I report to the charity trustees on my examination of the accounts of Moorlands Church (the Trust) for the year ended 31 August 2021.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of _ which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
T M Preece F.C.C.A Scott & Wilkinson Dalton House 9 Dalton Square LANCASTER LA1 1WD
Date: .............................................
Page 4
**MOORLANDS CHURCH**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2021**
|**Notes**
**Income and endowments from**
Donations and legacies
2
Investment income
3
**Total**
**Expenditure on**
**Charitable activities**
4
Church activities
**NET INCOME**
**Transfers between funds**
15
**Net movement in funds**
**Reconciliation of funds**
**Total funds brought forward**
**Total funds carried forward**|**Unrestricted**
**funds**
**£**
237,684
1,634
239,318
227,891
11,427
16,941
28,368
342,082
370,450|**Restricted**
**funds**
**£**
395,628
328
395,956
27,209
368,747
(16,941)
351,806
769,456
1,121,262|**2021**
**Total**
**funds**
**£**
633,312
1,962
635,274
255,100
380,174
-
380,174
1,111,538
1,491,712|**2020**
**Total**
**funds**
**£**
406,495
2,520
409,015
271,028
137,987
-
137,987
973,551
1,111,538|
|---|---|---|---|---|
## **Continuing operations**
All income and expenditure has arisen from continuing activities.
The notes form part of these financial statements
Page 5
## **MOORLANDS CHURCH**
## **BALANCE SHEET 31 AUGUST 2021**
|**Notes**
**Fixed assets**
Tangible assets
10
**Current assets**
Debtors
11
Cash at bank
**Creditors**
Amounts falling due within one year
12
**Net current assets**
**Total assets less current liabilities**
**Creditors**
Amounts falling due after more than one year
13
**NET ASSETS**
**Funds**
15
Unrestricted funds
Restricted funds
**Total funds**|**Unrestricted**
**funds**
**£**
125,279
17,286
230,247
247,533
(2,362)
245,171
370,450
-
370,450|**Restricted**
**funds**
**£**
599,927
38,008
504,033
542,041
(15,706)
526,335
1,126,262
(5,000)
1,121,262|**2021**
**Total**
**funds**
**£**
725,206
55,294
734,280
789,574
(18,068)
771,506
1,496,712
(5,000)
1,491,712
370,450
1,121,262
1,491,712|**2020**
**Total**
**funds**
**£**
700,234
48,244
378,026
426,270
(9,966)
416,304
1,116,538
(5,000)
1,111,538
342,082
769,456
1,111,538|
|---|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. Mr S J Tomlinson - Trustee
The notes form part of these financial statements
Page 6
**MOORLANDS CHURCH**
## **CASH FLOW STATEMENT FOR THE YEAR ENDED 31 AUGUST 2021**
|**Notes**
**Cash flows from operating activities**
Cash generated from operations
17
Net cash provided by operating activities
**Cash flows from investing activities**
Purchase of tangible fixed assets
Interest received
Net cash (used in)/provided by investing activities
**Change in cash and cash equivalents in**
**the reporting period**
**Cash and cash equivalents at the**
**beginning of the reporting period**
**Cash and cash equivalents at the end of**
**the reporting period**|**2021**
**£**
381,901
381,901
(27,609)
1,962
(25,647)
356,254
378,026
734,280|**2020**
**£**
77,733
77,733
(1,800)
2,520
720
78,453
299,573
378,026|
|---|---|---|
The notes form part of these financial statements
Page 7
**MOORLANDS CHURCH**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021**
## **1. Accounting policies**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 33% Straight line Motor vehicles - 40% Reducing balance Computer equipment - 33% Straight line
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Hire purchase and leasing commitments**
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
## **Pension costs and other post-retirement benefits**
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
## **Concessionary loans**
Concessionary loans include those payable to a third party / parties which are interest free or below market interest rates and are made to advance charitable purposes. All loans are measured at cost, less impairment.
Page 8
**MOORLANDS CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2021**
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2. Donations and legacies
2021 2020
£ £
Internal giving 200,295 208,671
Gift aid 35,249 37,935
Gift aid - building fund 42,709 2,651
Building fund 287,643 129,238
External giving 2,905 3,657
Gifts for ministry trainees 12,049 21,377
Firstfruits Foundation 49,976 -
Graduate alumni 2,486 2,966
633,312 406,495
3. Investment income
2021 2020
£ £
Deposit account interest 1,962 2,520
4. Charitable activities costs
Grant
funding of
activities Support
Direct (see note costs (see
Costs 5) note 6) Totals
£ £ £ £
Church activities 241,888 11,364 1,848 255,100
5. Grants payable
2021 2020
£ £
Church activities 11,364 5,752
The total grants paid to institutions during the year was as follows:
2021 2020
£ £
FIEC 3,252 3,252
Friends International 2,500 2,500
-
Belgian Bible Institute 2,012
-
Bethel Church Otley 2,000
-
The Northwest Partnership 1,000
NISCU 100 -
Oak Hill 500 -
11,364 5,752
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Page 9
**MOORLANDS CHURCH**
**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2021**
## **6. Support costs**
|**Support costs**||
|---|---|
|Church activities|**Governance**
**costs**
**£**
1,848|
|Support costs, included in the above, are as follows:||
## **Governance costs**
|**Governance costs**||
|---|---|
|Independent examiners fee|**2021**
**2020**
**Church**
**Total**
**activities**
**activities**
**£**
**£**
1,848
1,988|
|**7.**
**Trustees' remuneration and benefits**
Trustees' salaries
Trustees' social security
Trustees' pension contributions to money purchase schemes|**2021**
**2020**
**£**
**£**
37,294
35,936
2,826
3,760
4,892
7,662|
||45,012
47,358|
No Trustee received any remuneration or had any expenses reimbursed in respect of their position as Trustees. Mr D A Rurlander is an employee of the CIO and received remuneration and expenses in respect of his employment.
Mr D A Rurlander received remuneration of £37,294 (2020 - £35,936) in respect of his employment by the CIO. The Charity made pension contributions on behalf of Mr D A Rurlander in the sum of £4,892 (2020 - £7,662).
## **Trustees' expenses**
There were no Trustees' expenses paid for the year ended 31 August 2021 nor for the year ended 31 August 2020.
## **8. Staff costs**
|Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Charitable activities|**2021**
**£**
146,989
10,584
13,886
171,459
**2021**
5|**2020**
**£**
134,102
8,594
15,744
158,440
**2020**
5|
|---|---|---|
No employees received emoluments in excess of £60,000.
Page 10
**MOORLANDS CHURCH**
**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2021**
## **9. Comparatives for the statement of financial activities**
|**Income and endowments from**
Donations and legacies
Investment income
**Total**
**Expenditure on**
**Charitable activities**
Church activities
**NET INCOME**
**Transfers between funds**
**Net movement in funds**
**Reconciliation of funds**
**Total funds brought forward**
**Total funds carried forward**|**Unrestricted**
**funds**
**£**
253,230
2,520
255,750
231,102
24,648
(17,241)
7,407
334,675
342,082|**Restricted**
**funds**
**£**
153,265
-
153,265
39,926
113,339
17,241
130,580
638,876
769,456|**Total**
**funds**
**£**
406,495
2,520
409,015
271,028
137,987
-
137,987
973,551
1,111,538|
|---|---|---|---|
## **10. Tangible fixed assets**
|**Cost**
At 1 September 2020
Additions
At 31 August 2021
**Depreciation**
At 1 September 2020
Charge for year
At 31 August 2021
**Net book value**
At 31 August 2021
At 31 August 2020|**Freehold**
**property**
**£**
697,774
22,653
720,427
-
-
-
720,427
697,774|**Fixtures**
**and**
**fittings**
**£**
2,063
-
2,063
2,063
-
2,063
-
-|**Motor**
**Computer**
**vehicles**
**equipment**
**£**
**£**
18,995
-
-
4,956
18,995
4,956
16,535
-
985
1,652
17,520
1,652
1,475
3,304
2,460
-|**Totals**
**£**
718,832
27,609
746,441
18,598
2,637
21,235
725,206
700,234|
|---|---|---|---|---|
Page 11
**MOORLANDS CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2021**
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11. Debtors: amounts falling due within one year
2021 2020
£ £
Other debtors 48,752 44,083
Prepayments 6,542 4,161
55,294 48,244
12. Creditors: amounts falling due within one year
2021 2020
£ £
Trade creditors 14,114 728
Accrued expenses 1,504 5,056
Deferred income 2,450 4,182
18,068 9,966
13. Creditors: amounts falling due after more than one year
2021 2020
£ £
Concessionary loans payable (see note 14) 5,000 5,000
14. Loans
An analysis of the maturity of loans is given below:
2021 2020
£ £
Amounts falling between one and two years:
Concessionary loan 5,000 5,000
Loans include interest free loans in the sum of £5,000 (2020 - £5,000).
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Page 12
**MOORLANDS CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2021**
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15. Movement in funds
Net Transfers
movement between At
At 1/9/20 in funds funds 31/8/21
£ £ £ £
Unrestricted funds
General fund 289,822 11,427 16,941 318,190
- -
Building project 50,000 50,000
- -
Church planting 2,260 2,260
342,082 11,427 16,941 370,450
Restricted funds
-
High Street Site 769,456 330,474 1,099,930
-
Ministry trainees 38,523 (17,241) 21,282
Crosslands - (250) 300 50
769,456 368,747 (16,941) 1,121,262
TOTAL FUNDS 1,111,538 380,174 - 1,491,712
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 239,318 (227,891) 11,427
Restricted funds
High Street Site 330,681 (207) 330,474
Ministry trainees 62,025 (23,502) 38,523
Crosslands 3,250 (3,500) (250)
395,956 (27,209) 368,747
TOTAL FUNDS 635,274 (255,100) 380,174
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Page 13
**MOORLANDS CHURCH**
**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2021**
## **15. Movement in funds - continued**
## **Comparatives for movement in funds**
|**Unrestricted funds**
General fund
Building project
Church planting
**Restricted funds**
High Street Site
Ministry trainees
**TOTAL FUNDS**|**At 1/9/19**
**£**
282,415
50,000
2,260
334,675
637,568
1,308
638,876
973,551|**Net**
**movement**
**in funds**
**£**
24,648
-
-
24,648
131,888
(18,549)
113,339
137,987|**Transfers**
**between**
**At**
**funds**
**31/8/20**
**£**
**£**
(17,241)
289,822
-
50,000
-
2,260
(17,241)
342,082
-
769,456
17,241
-
17,241
769,456
-
1,111,538|
|---|---|---|---|
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
High Street Site
Ministry trainees
**TOTAL FUNDS**|**Incoming**
**resources**
**£**
255,750
131,888
21,377
153,265
409,015|**Resources**
**Movement**
**expended**
**in funds**
**£**
**£**
(231,102)
24,648
-
131,888
(39,926)
(18,549)
(39,926)
113,339
(271,028)
137,987|
|---|---|---|
The specific purposes for which the funds are to be applied are as follows:
The International Student Ministry Fund is restricted donations received to fund the international student ministry.
The building project fund relates to funds set aside by the Church to be used for the future development of the High Street Site.
The High Street Site fund represents monies raised from donations and fundraising to develop the High Street Site. Funds are predominantly held in assets with a small cash surplus.
Page 14
**MOORLANDS CHURCH**
**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2021**
## **15. Movement in funds - continued**
## **Transfers between funds**
In 2020 a transfer was made from the unrestricted general fund to the ministry trainee restricted fund to eliminate the deficit in the ministry trainee fund. In 2021 this transfer has been reversed due to the significant surplus generated in the ministry trainee fund during 2021. The scale of this surplus reflects ministry trainee donations received in 2021 to support the 2020 ministry trainee program.
## **16. Related party disclosures**
Trustees and their families made total donations to the charity during the year in the sum of £41,365 (2020 - £38,087), of which £2,630 (2020 - £1,000) was donated to the restricted building fund in order for the charity to purchase and develop the High Street Site.
The Charity pays rent to a Trustee, Mr D A Rurlander in the sum of £12,720 (2020 - £12,720).
## **17. Reconciliation of net income to net cash flow from operating activities**
|**Net income for the reporting period (as per the Statement of Financial**
**Activities)**
**Adjustments for:**
Depreciation charges
Interest received
Loan gifted
(Increase)/decrease in debtors
Increase/(decrease) in creditors
**Net cash provided by operations**|**2021**
**£**
380,174
2,637
(1,962)
-
(7,050)
8,102
381,901|**2020**
**£**
137,987
1,642
(2,520)
(70,000)
15,901
(5,277)
77,733|
|---|---|---|
## **18.. Analysis of changes in net funds**
|**Net cash**
Cash at bank|**At 1/9/20**
**Cash flow**
**At 31/8/21**
**£**
**£**
**£**
378,026
356,254
734,280|
|---|---|
||378,026
356,254
734,280|
|**Debt**
Debts falling due after 1 year|(5,000)
-
(5,000)|
||(5,000)
-
(5,000)|
|**Total**|373,026
356,254
729,280|
Page 15