2021-09-30-accounts - Com Church

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The Board ofTrustees
	Clive Cook
	Julian Richards
	Robert Payne
	Westtey McCalla (resigned May 2021)
	Timothy Preston
	Simon Braithwaite	(resigned August 2021)
	Michele McCalla
	David Owen
	Damani Johnson
	Sharon Simms
Bankers	Lloyds Pic
	Blackheath London
	POBox 1000
	BX11LT
Solicitors	Machina Solicitors
	28 Dunstable Road
	Luton
	Beds
	LU1 1DY
Examiner	Suzanne Spiccr
	Spicer tk Co Chartered		Accountants
	Staple House
	5Eleanor's Cross
	Dunstable
	Bedfordshire
	I.U6 1SU
Address	Dunstable Conference		Centre
	51High Street North
	Dunstable
	Bedfordshire
	LU6 1JF

Section A				Stateme	nt of	fin	ancial ac	tivities
						oZ
								Restricted
Recommended categories			by				Unrestricted	income	Endowment		Prior year
activity						lw	funds	funds	funds	Total funds	funds
							5		6	8	R
Incoming resources		(Note	3)				F01	F02	F03	F04	F05
Income and endowments		from:
Oonations end legadss						501	272,178			272 'I78	338186
Charitable aoavities						S02
Other trad big sobvlbes						003
lnvestnrelas						S04
Separate material item of insome						005
Other						Sgs		20,852		20,852	43,346
Total						507	272 178	20852		293 030	381	532
Resources expended		(Note 6)
Expenditure on:
Raising funds						Sca	4086			4086		655
Chwitabu aogvaies							161,338			161,338	120	050
Separate materia item ofexpense						310
Other						011	126,723	46,570		173,293	115485
Total						012	292,147	46.570		338717	236.190
Net incomel(expenditure)			before	investment
gainsl(losses)						013	19969	25,718		45,687	145,342
Net gainer(losses) on hlvesolwnts						014
Net income/(expenditure)						S15	19,969	25,718		45,687	145,342
Extraordinary items						Sla
Transfers between	funds					SIT	18,319	25,718		44,037
Other mcognised	gains/(losses)			I
Gains end losses on mvstmson otaxed assets				for the Iharitr's	own use	Sl0
Other gainer(losses)						Sle
Net movement in funds						S20	1650			1 650	145342
Reconciliation offunds:
Total funds brought folwaru							145342			145342
Total funds carried		forward					143692			143692	145342

				cZ
				8			Restricted
				u	Unrestricted		income	Endowment	Total this		Total last
				10		funds	funds	funds		year	year
						8	5	8		8	5
Fixed assets						F01		F03			F05
Intangible assets			(Note 15)
Tangible assets			(Nots 14)	802		614,424				814,424	59,446
Heritage assets			(Note 16)	B08
Investments			(Note 17)	B04
			Total fbred assets	805		B14,424				614,424	59,446
Current assets
Stocks			(Note 18)	808
Debtors			(Note 19)	807		30,525				30,525	30,525
Investments			(Note 17.4)	808
Cash at bank and	in		hand (Nots 24)	809		99,968					67,801
		Total cunsnt assets		810		130,493				1 0,493	98326
Creditors: amounts			falling due within
one year	(Note 20)			sn		201,712				201,7'l2	12430
Net cunent			assetsi(liabilities)	en.	-	71,219				71,219	85896
Total assets	less cunnnt liabilities			818							145,342
Creditors: amounts			faglnu due after
one year	(Note 20)			814		399,513				399,513
Provisions forliabilities				815
Total net assets	orliabilities			818		143,B92				143,692	145,342
Funds ofthe	Charity
Endowment funds		(Note 27)		817
Resbicted income		funds (Note 27)		818
unmsbt cted funds				818		143,692				143,B92	145,342
Revaluation reserve
			Total funds	e21						143,692	145,342
Siecect by one ortwc		trustees on behalf cfail									Date of
ihe trustees								Print	Name		approval
											dd/raml
								Julian	Richards
								RoberlP		ne

Yes
*-Tickas appropdiate
No*
Please disclose:
(ijthe nature offhe change in accounting policy;
(llj the reasons why applying gre new accounting policy
provides mom reliable and more relevant information;
arid
(lgj the amount ofthe adjustment foreach line affected
in Ihe cunsnt period, each prior period presented and
the aggmgate amount ofthe adjustment relating to pedods befom those presented, 3'FRS102SORP.

1AChanges to accounting estimates
No changes to accountin estimates have occurred	in the reporting	period (3.46FRS 102SORP).
Yea No -lickae appropriate v
Please disclose:
(ijthe nature ofany changes;
(iijthe effect ofthe change on income end expense or
asseta snd nabaides for the conant period; and
(iiijwhere precdcable, the effect ofthe change in one or mom future periods.

Yes No' *-Tickaa appropriate
Please disclose:
(i)the nahrre ofthe prior penod enor;
(iljforeach prior period presented in the accounts, the
amount ofthe correction foreach account gne item
ahbctedl snd
(gll the amount ofthe conecbon at the beginning ofths
earliest prior period presented in the accounts.

	Section C	Section C	Section C	Section C	Notes tothe accounts	(cont)
Note 2					Accounting policies
2.2 INCOME
This stsndsnl			list ofaccounting policies has been applied by the charily except for/hoss t/cket/ "No"or "N/s". Where s
d/ Ifersn/ or additions/				policy	hss been adopted /ben thisis detailed in the box below.
Recognitlon			ofincome		These are induded in the Statement of Financial Adivities (SoFA)when:
					~ the charity becomes entitled to the msources;
					it is more likely than not that the truslees will receive the resources; and	Yes	No	N/a
					~ the moneiary value can bs measured with sufficient reliability.
					There hss been no offsetkng ofassets and liabilities, or income and expenses, unless required	or Yes
Offsetting					permiited by the FRS 102SORP orFRS102.
							No	N/a
					Grants and donations are only induded in the SoFAwhen the general income
Grants and		donations			recognition criteria are met (5.10to5.12FRS102 SORP).
					In the case ofperformance related grants, income must only be recognised to ths extent	Yes	No	N/a
					that the charity has provided the specified goods or services as entitlement to the grant
					only occurs when ths performance related condigons are met (5.16FRS102SORp).
Legacies					Legacies are included in the SOFAwhen receipt is probable, that is, when there hss	Yes	No	N/s
					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 ofthe
					charity or have been met.
						Yes	No	N/a
Government			grants		The charity has received government grants in the reporting period
					Gift Aid receivable is included in income when there isa valid declaration from the donor.
Tax reclaims on					Any Gift Aid amount recovered on a donsgon isconsidered to be part ofthat gift and is	Yes
donauons		and gifts			treated as an addition to the same fund as the initial donation unless the donor or the
					terms ofthe appeal have specified otherwiss.
Contractual perfonnance ginnie			income related	and	This is only indudsd in the SoFA once the charity has provided the related goods or services or met the performance related condiiions.		No	N/a
Donated	goods				Donated goods are measured at fair value (the amount for which the asset coukl bs exchanged) unless impractical todo so.		No	N/s
					The cost ofany stock ofgoods donated for distribution to beneficiariies isdeemed 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 sre recognised as an
					expense atthe carrying amount ofthe stocks at distribution.
					Donated goods forresale 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 ths corresponding stock recognised in the balance	Yes
					sheet. On ils sale the value ofstock is charged against 'Income from other trading actvites' snd the proceeds from sale are also recognised ss 'Income from other trading actvitiesi
					Goods donated for on-going use by the charily ars recognised as tangible fixed assets	Yss	No	N/a
					and included in the SoFAas incoming resources when receivable.
					Gifts in kind for use by the charity am included in the SoFAas income from donations	Yes	No	N/a
					when recswable.
Donated facilities	services and				Donated services and facilities are induded in its SOFA when received atthe value of the gift tothe charity provided the value ofthe gift can be measured reliably.	Yes	No	N/a
					Donated services and facilities that are consumed immediately ars recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA.	Yes	No	N/a
						Yes	No	N/a
Support	costs				The charity has incurred expenditure on support costs.

Volunteer help	The value of any voluntary help mceived is not included in the accounts but is described in the trustees' annual raporL	The value of any voluntary help mceived is not included in the accounts but is described in the trustees' annual raporL	Yes	No	N/a
Income from interest,	This is included in the accounts when receipt is probable snd the amount receivable	can	es	No	a
royalties and dividends	ba measured reliably.
Income from membership	Membership subsmiptions received in the nature ofa gift are recognised in Donations		es	No	N/a
subscriptions	and Legacies.
	Membership subscrip5ons which gives a member the right to buy services or other			o	a
	beneats are recognised ss income earned from the provision ofgoods and services	as
	income from charitable activities.
Setgsment of insurance claims	Insurance daims are only inrriuded in the SoFAwhen tha general income recognition criteriia are met (5.I0to 5.12FRS102SORP) and am induded as an item ofother income in the SoFA.		es	No	N/a
Investment gains and losses	This includes sny 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.
2.3EXPENDITURE	AND LIABILITIES
Liability recognltlon	Liabilities are recognised where it is more likely than not that there is s legal or		Yes	No	N/a
	consiructive obligation commitgng the charity to pay out resources and the amount	ofthe
	obligation can be measured with reasonable certainty.
Governance and support coals	Support costs have been agocaled between governance costs and other support. Governance costs comprise all costs involving public accountability ofthe charity and its		es	o	a
	compliance wiyn regulation snd good pracfice.
	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 arne spent and other costs by their usage.
Gmnts with performance	iNhere ihe charity gives sgrant with conditions for its payment being a specgc level of service or output to be provided, such grants are only recognised in the SoFA once the		es	o	a
	recipient ofthe grant has provided the spsciTisd service or output
Grants payable without performance conditions	Where Sereare no condigons attaching to the grant that enables the donor charity raalisticagy avoid the commitment, a liability for the full funding obligation must be recognised.	to	Yes	No	N/a v'
Redundancy cost	The charity made no redundancy payments during the mporting period.			No	N/a
					v'
Defamed income	No material item ofdeferred income has been induded in the accounts.			No	N/s
				v'	v'
Creditors	The charity has creditors which are measured at setgement amounts less any trade discourlts		es	No v'	N/a
Provisions for gabilitiss	A liability is measured on recognition at its historical cost and then subsequently measured at the best esfimata ofthe amount required to settle the obligation at the reporbng data			No	N/a
Basic financial instruments	The charity accounts for hemic financial instruments on initial recognition as per psragmph 10.7FRS102SORP. Subsequent measurement isas per paragraphs 11.17 to 11.19, FRS102SORP.		Yes	No v'	N/a
2r4ASSETS
Tangible fixed assets for use by charity	These are cspitalised ifthey can be used for more than one year, and cost at least
	They sre valued atcost.		Yes	No	N/a
				v'
	The depreciation rates and methods used are disclosed in note 9.2.
Intangible fixed assets	Ths charity has intangible fixed assets, that is, non-monetary assels that do not have physical substance but are identiliabls and are controlled by the charity through custody or legal rights. The amorlisation rates and methods used are disrriosed in note 9.5		Yes	No	N/a
	They am valued atcost		es

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Separate material
item ofexpense
Total
Other
Su	ori costs	109,758	46,570	156,328	107837
Mana	ament and administration	16,985		16,965	7648
Total	other expenditure	126,723	46,570	173293	115485
TOTAI. EXPENDITURE		292,147	46,570	338,717	236,190

Acdvity ol' programme	Acdvity ol' programme		Activities	Activities	undertaken	Support Costs	Tolal this year	Torsi prior year
Activity 1	Runnin		oia communi		church	107837	107837	107837
Total						107837	107,837	107837
Prior year	expenditure	on charitable		acgivitles
can be anslysed as follows:
Within the	expenditure	items above		tts
following	items am mnlariah		(please	disclose
the nature,	amount and	any	prior year
amounts)

was paid please ent	er tI	' In the appropriate box(es).
						This year	Last year
Independent examiner's		fees
						1 575	1 530
Assurance services	other than audit or Independent		examination
Tax advisory fess
Other fees (forexample:		financial advice, consultancy,		accountancy	services) paid
to the Independent	examiner

14.6 Revaluation
Ifan accounting policy ofrevaluation is adopted, please	rovi de:
the etfective date ofthe revaluation
the name ofindependent valuer, ifapplicable
the methods applied and significant
assump dona
the carrying amount that would have been
recognised had the assets been carried under the
cost model.
14.6 Other disciosums
(IJ Please state the amount ofbonowing costs,
ifany, capitalised in the construction oftangible
fixed assets and the csphalisadon rate used.
(llew Phmse provide the amount ofcontmctuai
commrtments for the acquis(tfon oftangible fored
assets.
gg) Details ofthe existence and canying amounts ofpmperty, plant and equipment to
which the charity has restricted title orthat are
pledged as security forl(abilNes.

Short	tenn cash investments	{lessthan 3months	maturity	date)
Short	term depoidts
Cash	at bank and on hand
Other
Total

This	year	Last year
	6
	99,968	37,801
	99,968	3,801

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intmsst, including where funds have been ha 'uue'in the bmr pnovlded.	intmsst, including where funds have been ha 'uue'in the bmr pnovlded.	ld as agent form	isted parties. ifthere are n	isted parties. ifthere are n	o such transactions.	please enter	please enter
There have been no related parly transactions		in the reporting	period (True orFalse)			TRUE
							Amounts
Name ofthe trustee or related Party	RelationshiP to charity Descdpaon ofthe transaction(s)		Amount	Balance at period end	Provision lor bad at period end	debts	written off during reporting
							rind
In miadon to the tmnsacdons above, please		provide the
tenne and condidons,	Including any security	snd the nature
ofany psymem (consideration) tobepmvidedin ac!dement
Forany rehrted party,	please provide details	ofany
guarantees ghren or	mceived.