# **CHRIST CHURCH HUNTINGDON CHARITY NUMBER 1179744**
**FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
## **CHRIST CHURCH HUNTINGDON CHARITY INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2021**
|**Trustees**|**Charlie Newcombe**|
|---|---|
||**Nathan Brown**|
||**John Pawlett**|
||**Katie Pawlett (to 13th March 2022)**|
||**Jonathan Gilbert**|
||**Alice Gilbert (to 13th March 2022)**|
||**David Casey (to 30th September 2021)**|
||**Hannah Casey (to 18th April 2021)**|
||**Simon Sykes**|
||**Nicola Harrison**|
||**Lesley Gray**|
||**Rebecca Pluke (from 18th April 2021)**|
||**Sarah Hardy (from 13th March 2022)**|
||**Jean Clark (from 13th March 2022)**|
|**Governing Document**|**Trust deed dated 28th August 2018**|
|**Charity Number**|**1179744**|
|**Registered Office**|**26 Meadow Gardens**|
||**Huntingdon**|
||**PE29 1DB**|
|**Independent Examiner**|**Immanuel Kemp**|
||**7 Miller Way**|
||**Great Cambourne**|
||**Cambridge**|
||**CB23 5FJ**|
|**Bankers**|**CAF Bank**|
||**25 Kings Hill Ave**|
||**Kings Hill**|
||**West Malling**|
||**ME19 4JQ**|
||**CONTENTS**|
||**Page**|
|Charity Information|1|
|Report of the Trustees|2|
|Receipts and Payments Account|5|
|Statement of Assets and Liabilities|6|
|Notes to the Accounts|7|
|Independent Examiner's Report|9|
1
## **CHRIST CHURCH HUNTINGDON REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021**
## **Objects of the Charity**
The Charity, which is a church, is constituted as a Charitable Incorporated Organisation and is governed by a founding document. The Charity's principal objects, as set out in its trust deed, are the advancement of the Christian religion mainly, but not exclusively, by means of broadcasting messages of an evangelistic and teaching nature, primarily in the Huntingdon area.
## **Government**
The policy and operating decisions of the Charity rest with the Trustees who meet regularly to monitor the activities of the Charity. The Charity also operates as part of the Church of England, with permission to operate a church in Huntingdon under a Bishop’s Mission Order.
## **Review of Activities**
In planning the activities, the Trustees have had regard to the Charity Commission’s guidance on public benefit. Christ Church Huntingdon was established as a new church within Ely Diocese in Sept 2018. Our vision is to see the wonderful good news of Jesus’ rescue, which transforms, unites and equips a community, prayerfully shared with all in the Huntingdon area. During 2021 we continued to ride the roller-coaster of the Covid pandemic, starting with a third national lockdown in January. While restrictions opened up allowing us to meet at our new venue of Stukeley Meadows Primary School (alongside our livestream), like other churches, it took some time to return to a semblance of normality, as we all sought to navigate the next anxious and frustrating phases of the pandemic. Many in our church contracted Covid, but we give thanks that while some had medium term symptoms no-one was hospitalised.
## People
- We give thanks for each person who attends CCH and for God’s sustaining over the last year.
- We give thanks for the large influx of new people since the lockdowns (from 13 new households) including several families.
- Over this last year, some people have moved away for family and a few have moved to other local churches. A few families have struggled to return after lockdown.
- We are particularly grateful for Council members David Casey, Hannah Casey, Katie Pawlett and Alice Gilbert who have been key parts of our initial Church planting committee and have each stepped down this year. Their faithful service of the Lord and of our congregation has been a wonderful blessing.
## Vision
- We conducted a ‘Hopes & Dreams’ survey culminating in a council away day in May in which we sought prayerfully to discern particular emphases for strengthening ministry and mission. Lots of great ideas came out of this including more initiatives for prayer, men’s ministry, hospitality, and evangelism.
- The Council has met regularly to discuss a healthy culture, finance & growing the staff team.
## Sundays
- We started a new fortnightly evening service in September at St Mary’s Parish Hall including studies on Zephaniah and the theme of sexuality. Average attendance has been around 19 people.
- Sermon series in 2021 have included Acts, Genesis, Habakkuk, Hebrews, Isaiah, John, Luke and a series looking at Jesus’ Return.
- We have enjoyed a number of Thanksgiving services for children born in 2020.
## Outreach
- In January we ran an online outreach course, “Take a Look” based on John with a small number of guests
- At Christmas we were pleased to be able to return to the Lord Protector pub in the centre of Huntingdon for our ‘Beer with Carols’ outreach, and ran a fun nativity and excellent carol service at Stukeley Meadows, though numbers were affected by the Covid Omicron wave. Our online children’s carol service with Hartford Infant and Stukeley Meadows Schools has had 400+ views.
- Our door-to-door team have door-knocked most of Stukeley Meadows and had some interesting chats.
- We have been able to serve a few individuals who have come out of homelessness in practical ways.
2
## Small groups
- Our Life groups (small groups meeting to study the Bible, pray, and share encouragement in the Christian life) have felt particularly important over the last year, a great source of support and fellowship.
- We have started an online weekly prayer meeting on Monday mornings that has been well attended.
- We are glad that our children’s work has rebooted, including Scramblers (crèche), Great Sunday Morning Adventure (3-7s) and Trogs (8-11s).
- Our CCH youth group, CCHY, has catered well for teens (11-18s) within our church, meeting fortnightly.
- We have continued to offer our outreach Bible study, Feed, to local teens, and partner with Thrive.
## Partnership
- We give away around 15% of our income to local, national, and international Christian causes.
- Three members of the church spoke regularly on “Thought for the Day” on HCR104fm at 8.30am.
- We are active non-members of the local Churches Together (and run the men’s breakfast).
- Alice Gilbert is our safeguarding officer and deanery & diocesan synod rep.
- Charlie Newcombe meets monthly with local “Renew” clergy to advance Anglican evangelical ministries.
## **Financial Review**
Receipts for the period were £96,508 (2020: £84,167). This represents a 15% increase in monthly giving by the church congregation.
Payments for the period were £92,707 (2020: £75,718), increased mainly due to the cost of financing a Pastoral Assistant for Christ Church Huntingdon, as well as increased Mission Grants. However, this total was less than budgeted, which was due to CoVID-19 pandemic. Further discussion of how the CoVID-19 pandemic has affected the Charity is detailed below.
The surplus of £3,802 for the period (2020: £8,449) has been added the reserves of the Charity, in accordance with our reserves policy detailed below.
Due to giving from the members, the Trustees have continued to designate 15% of donated funds to be made available for grants for various projects that are aligned with the charitable objectives of the Charity, with a focus on local projects, national Christian ministry, and international missionary work. This is inspired by the early progress of the Christian message growing first locally, then nationally, and then internationally. Therefore, a further £14,421 (2020: £12,317) was moved to the designated Mission Grants Fund in 2021.
During this period, the trustees decided that the cost of funding for a pastoral assistant should be financed from the Church Plant Endowment Fund. This was because the surplus of the General Fund was not sufficient to fund the full costs of this role. Furthermore, the role is for the purpose of seeking to establish the church and help the congregation to reach out in the community, in keeping with the purpose of the fund.
## **Expenses to the Trustees**
Three Trustees (2020: six) incurred expenses and were reimbursed during the period, all relating to the dayto-day charitable activities of the Charity. These expenses totalled £1,983.04 (2020: £2,078.57) incurred during their tenures as Trustees and relating to costs of the activities of the church. No trustee received any other remuneration from the Charity during the period, as the minister is employed by the Diocese of Ely.
## **Reserves Policy**
The Trustees have established a policy that a sensible level of free reserves should be maintained to ensure the Charity can continue to operate if income is below budget or if unplanned contingencies are required. The Trustees decided that an amount equivalent to four months’ expenditure should be kept for this purpose. In December 2021, the average monthly expenditure was estimated to be £9,500 (2020: £8,000), meaning that the Trustees set £38,000 as the minimum level of reserves required.
At period end, £46,970 (2020: £35,537) was left in the Unrestricted Funds and £74,541 (2020: £74,869) was left in the Expendable Endowment. Since both funds may be used for any charitable purpose, the Trustees deemed that the reserves requirement is covered by these two funds. Therefore, the total amount of reserves of the Charity is £121,512 (2020: £110,406).
3
As a result of these large reserves, the Trustees have decided to continue to finance a Pastoral Assistant in 2022 to further the outreach to the community in accordance with the objects of the Charity and are hoping to create further posts for both administration and Youth & Families ministries to support the growth in the church in the past year, as well as further increase the opportunities that may occur as the CoVID-19 pandemic diminishes.
## **Investment Policy**
Since the reserves of the Charity are currently in excess of the minimum required by the Charity’s reserves policy, the Trustees have sought to invest some of the reserves in accordance with the Charity’s objects. It is expected that the extra reserves will be used in the near future, so the Trustees was decided that the Charity should ensure the reserves are accessible within 3 months, and should carry little risk, so as to minimise possible losses that would hinder the outreach work of the Charity hopes to do.
The Trustees also decided that they would pursue opportunities that saw the Charity’s reserves used for Christian purposes, in line with the Charity’s objects, so the Charity has chosen to invest in savings accounts with Kingdom Bank and Stewardship.
## **CoVID-19 impact**
In March 2020, the CoVID-19 pandemic reached such levels in the UK that the Government imposed a national lockdown that forbade any religious services from happening and prevented any households mixing. From January 2021 to April 2021, a further national lockdown prevented religious services from taking place. This severely impacted the Charity, preventing the holding of weekly public services, small groups, and other events where people meet in person. Under the ‘roadmap’ out of CoVID, the Charity was able to resume holding public services in-person again from May 2021.
During the national lockdowns, the Charity was able to continue to fulfil its charitable objects by livestreaming services to YouTube and hosting small groups on Zoom, amongst other technical solutions for continuing to operate through this challenging period.
The financial impact on the operations of the Charity has seen a significant decrease in expenditure on venue hire and other events whilst in-person meetings have been prohibited. The Trustees have therefore prayerfully considered how the Charity can help resource local works supporting those in the Huntingdon area during this time, in connection to the Charity’s charitable objects, co-ordinating support of local church food banks and meal support initiatives and outreach to a local prison. A total of £500 (2020: £2,800) has been given from general funds towards such efforts in 2021.
The Charity also setup a fund for financially supporting members of the church congregation who were experiencing financial difficulty due to the current situation. A number of restricted gifts were given to this fund and a number of payments have already been given to those facing severe hardship.
## **Trustees' Responsibilities**
Charity law requires the Trustees to prepare financial statements for each accounting year which record the receipts and payments of the Charity for the year.
We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and enable us to ensure that the financial statements comply with the Charities Act 2011 and associated regulations.
We also have a responsibility to safeguard the assets of the Charity and to take reasonable steps to prevent fraud or any other irregularities.
## **Approval**
This report was approved by the Trustees and signed on their behalf by:
Nathan Brown Treasurer Date: 27[th] October 2022
4
## **CHRIST CHURCH HUNTINGDON RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2021**
|||_Unrestricted_|_Designated_|_Restricted_|_Expendable_
_Endowment_|_Total Funds_|_Total Funds_|
|---|---|---|---|---|---|---|---|
||**_Note_**|**General**
**Fund**|**Mission**
**Grants**|**All**
**Restricted**
**Funds**|**Church**
**Plant**
**Endowment**|**2021**|**2020**|
|**Receipts**||||||||
|Planned Giving||66,723|-|-|-|**66,723**|
**60,834**|
|One Off Donations||9,448|-|-|-|**9,448**|
**8,500**|
|Gift Aid Reclaimed||19,886|-|125|
-|**20,011**|
**13,793**|
|Grants|**_3_**|-|-|-|-|**-**|**250**|
|Trading||-|-|-|-|**-**|**54**|
|Interest||84|-|-|243|**327**|**736**|
|**Total Receipts**||**96,141**|**-**|**125**|
**243**|**96,508**|
**84,167**|
|**Payments**||||||||
|Parish Share||40,472|-|-|-|**40,472**|
**38,472**|
|Administration||1,436|-|-|-|**1,436**|**1,242**|
|Staff grants||17,500|-|-|-|**17,500**|**10,000**|
|Pastoral Expenses||2,400|-|150|
570|**3,120**|
**1,292**|
|Sunday Services Venue Hire||3,871|-|-|-|**3,871**|**2,407**|
|Sunday Services Equipment||2,416|-|-|-|**2,416**|
**3,472**|
|Fellowship Events||236|-|-|-|**236**|
**1,098**|
|Outreach Events||1,298|-|250|
-|**1,548**|**915**|
|Printing and Literature||158|-|-|-|**158**|
**1,000**|
|Mission Grants||500|21,450|
-|-|**21,950**|
**15,821**|
|**Total Payments**||**70,287**|**21,450**|
**400**|
**570**|**92,707**|
**75,718**|
|**Net Receipts/Payment for Year**||**25,854**|**(21,450)**|**(275)**|**(327)**|**3,802**|**8,449**|
|**Transfer between funds**|**_4_**|(14,421)|14,421|
-|-|**-**|**-**|
|**Cash funds at last year end**||35,537|11,400|
1,600|
74,869|**123,406**|
**114,957**|
|**Cash funds at this year end**||**46,970**|**4,371**|**1,325**|**74,541**|**127,208**|**123,406**|
5
## **CHRIST CHURCH HUNTINGDON STATEMENT OF ASSETS AND LIABILITIES FOR THE YEAR ENDED 31 DECEMBER 2021**
|**Cash Funds**
Bank Balances
**Other Monetary Assets**
Gift Aid Receivable
**_4_**
**Total Assets**
**Liabilities**
Creditors
**_5_**
**Total Liabilities**|_Unrestricted_
_Designated_
_Restricted_
_Expendable_
_Endowment_
_Total_
_Total_
**General**
**Fund**
**Mission**
**Grants**
**All**
**Restricted**
**Funds**
**Church**
**Plant**
**Endowment**
**2021**
**2020**
46,970
4,371
1,325
74,541
**127,208**
**123,406**
1,869
330
-
-
**2,199**
**3,899**|
|---|---|
||**48,839**
**4,701**
**1,325**
**74,541**
**129,407**
**127,305**|
||-
-
-
-
**-**
**158**|
||**-**
**-**
**-**
**-**
**-**
**158**|
Expenditure on church equipment is written off in the year in which it is incurred. The Trustees are of the opinion that such expenditure has no commercial resale value and that, in view of this, such costs should not be capitalised.
6
**CHRIST CHURCH HUNTINGDON NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
## **1 STATEMENT OF ACCOUNTING POLICIES**
The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the Charity's receipts and payments, a statement that summarises the Charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the Charity's financial activities and state of affairs.
## **2 FUND ACCOUNTING**
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the Charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects. Expendable Endowment funds are donations that are intended to be held as capital which may be gradually spent as income by the Charity over a period of time, in accordance with any restrictions imposed by the donors
The Charity holds the following various funds:
- Unrestricted Fund
- General Fund – for the day-to-day activities of the Charity.
- Designated Fund
- Mission Grants Fund – for the purpose of giving grants to other individuals or organisations that advance the Christian gospel, especially bringing the good news of Jesus.
- Restricted Funds
- Hardship Fund – for the purpose of giving grants to individuals in the church congregation experiencing financial difficulty.
- Thongsley Outreach Fund – for the purpose of the Charity running events in the immediate area (including but not necessarily limited to the Thongsley estate) in order to bring the good news of Jesus.
- Expendable Endowment Fund
- Church Plant Endowment Fund – for the purpose of ensuring the Charity is able to sustain the operation of the Church Plant through its first 5-10 years. The fund is not restricted to any particular purpose and is expected to be spent over the coming years in such manner that the Church is established sustainably.
## **3 GRANTS**
The CIO received a one-off grant from the PCC of St Andrew the Great Church as the Church was started in August and September 2018. This grant was given in order to finance the setup of the Church and underwrite the operation of CIO for the initial 10 years of the Church. This was therefore classed as Expendable Endowment.
The Charity also received a gift from the Spaldwick Fund in March 2020 of £250 for resourcing spreading the good news about Jesus in the Huntingdon area, which forms a new restricted Thongsley Outreach Fund. The remains of this fund were spent in 2021, and the fund is now closed.
7
## **4 TRANSFERS BETWEEN FUNDS**
The Trustees decided to designate 15% of donated funds to be made available for grants for various projects that aligned with the charitable objectives of the Charity. This amounted to £14,421 in 2021 (2020: £12,317) and was therefore transferred to the Mission Grants fund, which totals £4,371 (2020: £11,400) at the end of the period. £2,700 has already been allocated to such projects to be sent in early 2022.
The same principle of designating 15% of donated funds to the Mission Grants fund has also been applied to the Other Monetary Assets, resulting in a further £330 designated to this fund.
## **5 LIABILITIES**
There are £nil (2020: £158) of liabilities at year end.
Nathan Brown Treasurer
Date: 27[th] October 2022
8
**Independent examiner's report on the accounts**
**Section A Independent Examiner’s Report**
> **Report to the trustees/ members of** Christ Church Huntingdon **On accounts for the year Charity no ended**[31/12/2021] **(if any)**[1179744]
> **Set out on pages** 1-2
**Respective** The charity's trustees are responsible for the preparation of the accounts. **responsibilities of** The charity’s trustees consider that an audit is not required for this year **trustees and examiner** 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 Commission (under section 145(5)(b) of the Charities Act, and
- • to state whether particular matters have come to my attention.
**Basis of independent** My examination was carried out in accordance with general Directions given **examiner’s statement** by the Charity Commission. 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 the 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** In connection with my examination, no matter has come to my attention **examiner's statement** 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 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.
**Date:** 23/10/2022 **Signed: Name:** Aaron Immanuel Kemp
1
**IER**
Foundation Certificate in Accounting (AAT, Level 2) Affiliate Volunteer Independent Examiner, ACIE
**Relevant professional qualification(s) or body (if any):**
**Address:**
7 Miller Way, Great Cambourne Cambridge CB23 5FJ
## **Section B Disclosure**
Only complete if the examiner needs to highlight material problems.(E.g. accounting records have not been kept in accordance with s132 of the Charities’ Act 2011 and those accounts do not comply with the requirements of the 2008 Regulations setting out the form and content of charity accounts; any material expenditure or action which appears not to be in accordance with the trusts of the charity; any failure to be provided with information and explanations by any past or present trustee, officer or employee; and any material consistency between the accounts and the trustees’ annual report.)
**Give here brief details of** n/a **any items that the examiner wishes to disclose** .
2
**IER**