2020-09-30-accounts - Com Church

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The Board ofTrustees
	Clive Cook
	Julian Richards
	Robert Payne
	Westley McCalla
	Timothy Preston
	Simon Braithwaite
	Michele McCalla
	David Owen
	Damani Johnson
	Sharon Simms
Bankers	Lloyds Pic
	Blackheath London
	PO Box1000
	BX11LT
Solicitors	Geldards Solicitors
	Number 1Pride Place
	Pride Park
	Derby
	DE24 SQR
Examiner	Suzanne Spicer
	Spicer dc Co Chartered Accountants
	Staple House
	5Eleanor's Cross
	Dunstable
	Bedfordshire
	LU6 ISU
Address	Dunstable Conference Centre
	51High Street North
	Dunsmble
	Bedfordshire
	LU6 1JP

Section B		Balan	ce	sheet
			6
			8		Restricted
			gl	Unrestricted	income	Endowment	Total this	Total last
			Q	funds	funds	funds	year	year
				E	E	6	E
Fixed assets				F01	F02	F03	F04	F05
Intangible assets		(Note 15)	B01
Tangible assets		(Note 14)	002	59,446			59,446
Heritage assets		(Note 16)	003
Investments		(Note 17)
		Total fixed assets	B05	59,446			59,446
Current assets
Stocks		(Note 18)
Debtors		(Note 19)	007	30,525			30,525
Investments		(Note 17.4)	B05
Cash at bank and	in	hand (Note 24)	B09	67,801			67,801
	Total current assets		B10	98,326			98,326
Creditors: amounts		falling due within
one year	(Note 20)		B11
Net current		assets/(liabilities)	912	98,326			98,326
Total assets	less current liabilities		B13	7,			5,77
Creditors: amounts		falling due after
one year	(Note 20)		514	12,430			12,430
Provisions for liabilities			B15
Total net assets	orliabilities		B15	145,342			145,342
Funds ofthe	Charity
Endowment funds (Nota 27)			B17
Restricted income funds (Nota 27)			B15
Unrestricted funds			019	145,342			145,342
Revaluation reserve			B20
		Total funds	921	145,342			145,342
Signed by one or lwo trustees on behalf of all the trustees				ature		Print	Name	Date of approval
								dd/mm/
						Juhan	Richards
						Robert Pa ne

The accounts p	resent a true and fair view and the ac	counting
Yes*
	*-Tickas appropriate
No*
Please disclose:
(i)the nature ofthe change in accounting policy;
(ii) the reasons	why applying the new accounting	policy
provides more	reliable and more relevantinformation;
and
(iii) the amount	ofthe adjustment for each line affected
in the current period, each prior period pmsented		and
the aggregate	amount ofthe adjustment relating	to
periods before	those presented, 3.44FRS102SORP.

1.4Changes to accounting estimates
No changes to accounting estimates have occurred	in the reporting	period (3.46 FRS102SORP).
Yes -Tick as appropriate
No*
Please disclose:
(i)the natum ofany changes;
(ii) the effectofthe change onincome and expense or
assets and liabilities for the current period; and
(iii) where practicable, the effect ofthe changein	one or
more future periods.

This standard	This standard	list ofaccounting policies has been applied by ihe charily except ForIhose ticked "No" or "Nla". I/I/here	list ofaccounting policies has been applied by ihe charily except ForIhose ticked "No" or "Nla". I/I/here	list ofaccounting policies has been applied by ihe charily except ForIhose ticked "No" or "Nla". I/I/here	list ofaccounting policies has been applied by ihe charily except ForIhose ticked "No" or "Nla". I/I/here	list ofaccounting policies has been applied by ihe charily except ForIhose ticked "No" or "Nla". I/I/here	list ofaccounting policies has been applied by ihe charily except ForIhose ticked "No" or "Nla". I/I/here	a
different or	additional		policy	has been adopted then this is detailed in ihe box below.
Recognition		ofincome		These are induded in the Statement of Financial Activities (SoFA) when:
				~ the charity becomes entitled to the resources;
				it is more likely than not that the trustees will receive the resources, and					Yes	No	N/a
				~ the monetary value can be measured with sufficient reliability.
				There has been no offsettin ofassets and liabiliTies, or income and expenses,		unless		required	or Yes	No	N/a
Offsetting				permitted by the FRS 102SORP or FRS 102.
									Yes	No	N/a
				Grants and donations are only included in the SoFA when the	general income
Grants and	donations			recognition criteria are met (5.10to 5.12FRS102SORP).
				In the case ofperformance related grants, income must only be recognised to		the extent			Yes	No	N/a
				that the charity has provided the specified goods or services as entitlement to		the grant
				only occum when the performance related conditions are met	(5.16FRS 102SORP).
Legacies				Legacies are included in the SOFA when mceipt is probable, that is, when there has					Yes	No	N/a
				been grant ofprobate, the executors have established that there are sufficient		assets	in
				the estate and any conditions attached to the legacy are either	within the control of the
				charity or have been met
									Yes	No	N/a
Government		grants		The charity has received government grants in the mporting period
				Gift Aid receivable is included in income when there is a valid	declaration from	the donor.
Tax mclaims		on		Any Gift Aid amount recovered on a donation is considered to	be part of that gift and is				Yes	No	N/a
donations	and gifts			treated as an addition to the same fund as the initial donation	unless the donor	or the
				terms ofthe appeal have specified otherwise.
Contractual performance		income related	and	This is only included in the SoFA once the charity has provided services or met the performance related conditions.	the related goods or				es	No	N/a
grants
Donated goods				Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.					Yes	No	N/a
				The cost ofany stock ofgoods donated for distribution to beneficiaries is deemed to be the fair value ofthose gifts at the time oftheir receipt and they are recognised on receipt.					Yes	No	N/a
				In the reporting period in which the stocks are distributed, they	are recognised	as an
				expense at the carrying amount ofthe stocks at distribution.
				Donated goods for resale are measured at fair value on initial	recognition, which is the
				expected proceeds from sale less the expected costs ofsale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance					Yes	No	Nis
				sheet. On its sale the value ofstock is charged against 'Income from other trading
				activities' and the proceeds from sale are also recognised as	'Income from other trading
				activities'.
									Yes	No	N/a
				Goods donated for on-going use by the charity are recognised	as tangible fixed assets
				and included in the SoFA as incoming resources when receivable.
									Yes	No	N/a
				Gifts in kind for use by the charity are included in the SoFA as when recewable.	income from donations						v'
Donated services and				Donated services and facilities are included in the SOFA when	received at the	value of			Yes	No	N/a
facilities				the gift to the charity provided the value ofthe gift can be measured reliably.
				Donated services and facilities that are consumed immediately	are recognised	as			Yes	No	N/a
				income with an equivalent amount recognised as an expense	under the appropriate
				heading in the SOFA.
									Yes	No	N/a
Supportcosts				The charity has incurred expenditure on support costs.						v'

Volunteer help	The value ofany voluntary help received is not included in the accounts but is described in the trustees' annual report.	The value ofany voluntary help received is not included in the accounts but is described in the trustees' annual report.	Yes	No	N/a
			es	0	8
Income from interest,	This is included in the accounts when receipt is probable and the amount receivable	can
royalties and dividends	be measured reliably.
			es	No	N/a
Income from membership	Membership subscriptions received in the nature ofa gift are recogmsed in Donations
subscnptions	and Legacies.
	Membership subscriptions which gives a member the right to buy services or other		es	0	a
	benefits are recognised as income earned from the provision ofgoods and services	as
	income from charitable activities.
Settlement ofinsurance claims	Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12FRS102SORP) and are included as an item ofother income in the SoFA.		es	No	N/a
Investment gains and losses	This includes any realised or unrealised gains or losses on the sale ofinvestments and any gain or loss resulting from revaluing investments to market value at the end ofthe		Yes	No	N/a
	year.
2.3 EXPENDITURE	AND LIABILITIES
Liability recognition	Liabilities are recognised where it is more likely than not that there is a legal or		Yes	No	N/a
	constructive obligation committing the charity to pay out resources and the amount	ofthe
	obligation can be measured with reasonable certainty.
Governance and support Coata	Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability ofthe charity and its compliance with regulation and good practice.		es	0	a
	Support costs include central functions and have been allocated to activity cost		Yes	No	N/a
	categories on a basis consistent with the use ofresources, eg allocating property costs
	by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Grants with performance	Where the charity gives a grant with conditions for its payment being a speciTic level of service or output to be provided, such grants are only recognised in the SoFAonce the		es	0	a
	recipient ofthe grant has provided the spemfied service or output.
Grants payable without performance conditions	Where there are no conditions attaching tothe grant that enables the donor chariity malistically avoid the commitment, a liability for the full funding obligation must be recognised.	to	Yes	No v	N/a
Redundancy cost	The charity made no redundancy payments during the reporting period.		Yes	No	N/a
Deferred income	No material item ofdeferred income has been induded in the accounts.		Yes	No	N/
			es	No	N/a
Creditors	The charity has creditors which are measured at settlement amounts less any trade discounts
Provisions for liabilities	A liability is measured on recognition at its histoncal cost and then subsequently measured at the best estimate ofthe amount required to settle the obligation at the		Yes	No	N/
	reporting date
Basic financial instruments	The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19,FRS102SORP.		Yes	No	N/a
2.4ASSETS
Tangible fixed assets for	These are capitalised ifthey can be used for more than one year, and cost at least
use by charity	They are valued at cost.		Yes	No	N/a
	The depreciation rates and methods used are disclosed in note 9.2.
Intangible fixed assets	The chariity has intangible fixed assets, that is, non-monetary assets that do not have		Yes	No	N/a
	physical substance but are identifiable and are controlled by the charity through custody
	or legal rights. The amortisation rates and methods used are disdosed in note 9.5
			es	0	a
	They are valued at cost.

HeNitage assets	The chanty has heritage assets, that is, non-monetary assets with historic, artistic,		Yes	No	N/a
	scientific, technological, geophysical or environmental qualities that are held and
	maintained principally for their contribution to knowledge and culture. The depreciation
	rates and methods used as disclosed in note 9.6.1xk
			Yes	No	N/a
	They are valued at cost.
Investments	Fixed asset investments in quoted shares, traded bonds and similar investments are
	valued at initially atcost and subsequently at fair value (their market value) at the year		Yes	No	N/a
	end. The same treatment is applied to unlisted investments unless fair value cannot be
	measured reliably in which case it is measured at cost less impairment.
	Investments held for resale or pending their sale and cash and cash equivalents with a		Yes	No	N/a
	maturity date ofless than 1 year are treated as current asset investments
Stocks and work in	Stocks held for sale as part ofnon-charitable trade are measured at the lower orcost or	net	Yes	No	N/a
progless	realisable value.
	Goods or services provided as part ofa charitable activity are measured at net realisable	value	Yes	No	N/a
	based on the service potential provided by items of stock.
			Yes	No	N/a
	Work in progress is valued at cost less any foreseeable loss that is likely to occur on the	contract.
	Debtors (including trade debtors and loans receivable) are measured on initial recognition at		Yes	No	N/a
Debtors	settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
	they are measured atthe cash or other consideration expected to be received.
Current asset	The charity has has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These indude cash on deposit and cash		Y	No	N/a
investments	equivalents with a maturity date ofless than one year held for investment purposes rather than to
	meet short term cash commitments as they fall due.
			Yes	No	N/a
	They are valued at fair value except where they qualify as basic financial instruments.

Note 3				A	nal	y	sis of		inc	om	e
														Restricted
													unmstricted	income	Endowment
							Anal	sis					funds	funds	funds	Totei funds f	Prior yes r 5
Donations		Donations		and			ifts						294,567			294567
and legacies:		Gift Aid											43,619			43619
		Le acies
		General grants				provided			by	government/other
		charities
		Membership			subscriptions				and		sponsorships
		which are		in	substance			donations
		Donated		oods,			facilities		and		services
		Other
												Total	338,186			338,186
Charitable		Event income
activities:
		Sales of		ublications
		Other
												Total
Other trading
activities:
		Other
												Total
Income from		Interest income
investments:		Dividend	income
		Rental and			leasi		income
		Other
												Total
Separate		Buildi	fund											43346		43,346
material	Item
ofincome:
												Total		43,346		43,346
Other:		Conversion			of endowment					funds		into income
		Gain on	disposal				ofa tangible				axed asset held
		for char'		's	own		use
		Gain on	disposal				ofa programme					related
		investment
		Royalties		from		the exploitation					of	intellectual
		ro e	ri		hts
		Other
												Total
TOTAL INCOME													338,186	43,346		381,532

Section C		Notes to th	Notes to th	Notes to th	Notes to th	e acc	ounts				(co	nt)
Note 6		Analysis ofexpenditure
									Restricted
							Unrestricted		income	Endowment
							funds		funds	funds	Total funds		Prior year
		Anal sis									6		F
Expenditure	on	Incurred seeking donations
raising funds:		Incurred seeking legacies
		Incurred seeking grants
		Operating membership	schemes			and
		socia I lotteries
		Staging fundraising events
		Fudraising agents
		Operating charity shops
		Operating a trading company
		undertaking non-charitable		trading
		activit
		Advertising, marketing,	direct		mail	and
		ublicit						655				655
		Start up costs incurred	in	generating
		new source offuture income
		Database development	costs
		Other trading activities
		Investment management		costs:
		Porffolio mana ement costs
		Cost ofobtaining investment			advice
		Investment administration		costs
		Intellectual property licencing			costs
		Rent collection, property		repairs and
		maintenance charges
		Total expenditure on	raising funds					655				655
Expenditure	on	Ministry services					88,026				88,026
charitable activities		Gifts and donations					2	566			2,566
		Pastoral care					16	702			16,702
		Outreaches					11	010			11	010
		Rent					1,746				1,746
		Telephone and comms
		Postages
		Event costs
		Other
		Total expenditure on activities	charitable				120,050				120,050

Su	oit costs	48206	59,631	107,837
Mana	ament and administration	7,648
Total	other expenditure	55,854	59,631	115,485
RE		176,559	59,631	236,190

Activity or progmmme	Activity or progmmme		Activities	Activities	undertaken	Support Costs	Total this year
Activity 1	Runnin		ofa communi		church	107,837	107,837
Total						107,837	107,837
Prior year	expenditure	on charitable		activities
can be analysed as follows:
Within the	expenditure	items	above	the
following	items are matedah		(please	disclose
the nature,	amount and	any	prior year
amounts)

Section C N Note 9 Support Costs	Section C N Note 9 Support Costs	Section C N Note 9 Support Costs	otes tothe accounts	otes tothe accounts	otes tothe accounts	otes tothe accounts
Please complete this note ifthe charity			has analysed its expenses using activity
categories and has support costs.
								Basis of
	Raising funds		Activity	1	Activity 2	Activity 3	Grand total	allocation
								escr
Su ort cost								method)
Building maintenance		47,096					47,096
and repairs
		18,225					18,225
Utilities and insurance
		1,401					1,401
Telephone and comms
Pdnting, postage and		1,651					1,651
stationery
Depreciation		15,958					15,958
Other		23,506					23,506
		107,837					107,837
Total
Please provide details	ofthe	accounting	policy
adopted for the apportionment		ofcosts	between
activities and any estimation		techniques	used to
calculate their apportionment.

										Basis o
				Raising funds	Activity	1	Activity 2	Activity 3	Grand total	allocation
Management			and							escn
	admin	cost								method)
Finance cha		es
Professional		cha	es	7,150					7,150
Bank	char es			498					498
Other
Total				7,648					7,648

ives paid please ent	er '0	'in the appropriate box(es).
						This year	Last year
						0	F
Independent examiner's		fees
						1 530
Assurance services	other than audit or independent		examination
Tax advisory fees
Other fees (forexample:		financial advice, consultancy,		accountancy	services) paid
to the independent	examiner

				Freehold	Other land 8	Plant,		Fixtures,	Total
				8 buildings	buildings	machinery	snd	fitgngs and
						motor vehicles		equipment
At the beginning		of
the year
Additions								11,573	11,573
Charity transfer								328,475	328,475
Revaluations
Disposals
Transfers *
At end ofthe	year							340,048	340,048
14.2 Depreciation			and	impairments
	*"Basis			SL	SLor RB	SLor RB		SLor RB	SLor RB	Straight	Line
										("SL")or
										Reducing
										Balance
										("RB")
		**Rate						25% RB
At beginning	ofthe
year
Disposals
Charity transfer								264,644
Depreciation								15,958	15,958
Impairment
Transfers*
At end ofthe	year							280,602	280,602
14.3 Net book		value
Net book value		at the
beginning of	the year
Net book value		at the						59,446	59,446
end ofthe year

14.4 Impairment
Please provide	a description ofthe events and
circumstances	that led to	the mcognition or
reversal ofanimpairment		loss.

14.5 Revaluation
Ifan accounting policy ofrevaluation isadopted, please	rovide:
the effective date ofthe revaluation
the name ofindependent valuer, ifapplicable
the methods applied and significant
assumptions
the canying amount that would have been
recognised had the assets been carried under the
cost model.
14.6 Other disclosures
(i) Please state the amount ofborrowing costs,
ifany, capitalised in the construction oftangible
fixed assets and the capitalisation rate used.
(iij Please provide the amount ofcontractual
commitments for the acquisition oftangible fixed
assets.
(iii) Details ofthe existence and canying amounts ofproperty, plant and equipment to
which the charity has restricted tide orthat are
pledged as security for liabilities.

This	year	Last	year
	30,525
	30,525

Trade debtors
Prepayments	and accrued income
Other debtors

	This	year	Last	year
Total

20.1 Analysis ofcre	ditors
			Amounts	falling due	Amounts	falling due after
			within one year		morethanone			ear
			This year 2	Last year	This year		Last year f
Accruals for grants	payable
Bank loans and overdrafts
Trade creditors
Payments received	on account for contracts or
performance-related	grants
Accruals and deferred income
Taxation and social	security
Other creditors			12,430
		Total	12,430

This	year	Last	year
	8
	67,801
	67,801

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mmuneration	orother benefits paid to	a trustee by	the	charit	y orany institutio	n orcomp	n orcomp	any connected with it.
						Amounts		paid orbenefit value
							This	ear		Last		ear
		Legal authonty		(eg	Remuneration	Pension		Redundancy Other			TOTAL
Name oftrustee		order, governing				contribution		(including
		document)						loss of
								officel/ex
Robert Payne		Declaration	of	Trust	28,855
Julian Richards		Declaration	of	Trust	13,500
Please give details ofwhy remuneration		orother			Robert Payne	was	remunerated for providing		youth and
employment	benefits were paid.				pastoral services		in the	church on a self-employed			basis.
					Julian Richards was remunerated for providing					senior
					minister services		forthe	church on a self-employed			basis.


(True or False)			TRUE
reimbursed		This year	Last year
	TOTAL

intemst, including where funds have been he 'tru'in the box provided.	ld as a	gent forre	lated parties. Ifthere are n	lated parties. Ifthere are n	o such transactions,	please enter	please enter
Them have been no related party transactions	in the	reporting	period (True or False)			TRUE
							Amounts
Name ofthe trustee or related party Relationship to charity Description ofthe transaction(s)			Amount	Balance at period end	Provision for bad at period end	debts	written off during reporgng
							ri
In relation to the transactions above, please	provide	the
terms and conditions, including any security	and the nature
ofany payment (conslderadon) tobeprovidedin setttemenk
Forany related party, please provide details	ofany
guarantees given orreceived.