_Charity number: 1188003_
## **WHYTELEAFE FREE CHURCH**
**(A Charitable Incorporated Organisation)**
**Financial Statements**
## **and**
**Report of the Trustees**
**(both independently examined)**
**for the year ended 31 December 2021**
Page 1
**Whyteleafe Free Church** _Charity Number: 1188003_
## **(A Charitable Incorporated Organisation)**
## **Index to the Financial Statements for the year ended 31 December 2021**
||Page|
|---|---|
|Index to the financial statements|2|
|Charity information|3|
|Report of the trustees|4-7|
|Statement of the responsibilities of the trustees|8|
|Report of the independent examiner|9|
|Statement of financial activities|10|
|Balance sheet|11|
|Notes to the financial statements|12 – 26|
Page 2
**Whyteleafe Free Church** _Charity Number: 1188003_
## **(A Charitable Incorporated Organisation)**
## **Charity information for the year ended 31 December 2021**
Whyteleafe Free Church is a Charitable Incorporated Organisation (CIO) and a registered charity governed by its Constitution dated 19 September 2019. The CIO was registered on 17 February 2020 and commenced operations on 1 January 2021. It succeeds United Free Church, Whyteleafe, Surrey (Funds held in connection therewith) (Charity Number 234218). For disclosure purposes this succession is treated as a reconstruction of the two charities under the Charities SORP (FRS 102) using the principles of merger accounting.
|**Charity name:**|Whyteleafe Free Church||
|---|---|---|
|**Other operating names:**|No other names||
|**Charity registration number:**|1188003||
|**Registered office:**|157a Godstone Road||
||Whyteleafe||
||Surrey||
||CR3 0EH||
|**Operations address:**|157a Godstone Road||
||Whyteleafe||
||Surrey||
||CR3 0EH||
|**Trustees who held office during the year:**Anthony Cross||- Chair|
||Richard Butts|- Resigned 21 November 2021|
||Juliet Kilpatrick||
||Daniel Morris|- Resigned 10 January 2022|
||George Sewell|- Appointed 21 November 2021|
||Thisari Tennakoon||
||Lorna Webb|- Appointed 2 May 2021|
|**Chair:**|Anthony Cross||
|**Treasurer:**|Paul Baker FCA (Retired)||
|**Independent Examiner:**|Isobel Currie FCA||
||Currie Accountancy Ltd||
||Top Floor||
||13a High Street||
||Edenbridge||
||Kent||
||TN8 5AB||
|**Bankers:**|Lloyds Bank PLC||
||Butler Place Branch||
||Chelmsford Legg Street OSC||
||1 Legg Street||
||Chelmsford||
||Essex||
||CM1 1JS||
Page 3
**Whyteleafe Free Church** _Charity Number: 1188003_
## **(A Charitable Incorporated Organisation)**
## **Report of the trustees for the year ended 31 December 2021**
The trustees of Whyteleafe Free Church present their report together with the financial statements for the year ended 31 December 2021.
Whyteleafe Free Church (WFC) commenced operations as a Charitable Incorporated Organisation (CIO) on 1 January 2021. The CIO has taken over all the liabilities and reserves of United Free Church (WUFC), Whyteleafe, Surrey (Funds held in connection therewith), Registered Charity 234218. The CIO is a legal entity and can enter into contracts in its own right. It holds property in its own name and as a separate legal entity, the members and trustees will normally be protected from becoming personally liable for any liabilities incurred by the CIO.
The trustees confirm that the report and financial statements of the CIO comply with the current statutory requirements, the charity’s governing document and the provisions of Charities SORP (FRS102) – 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. For the purposes of FRS102 the reconstruction is treated as a Merger under S27.13 of FRS102. The Legal and Administration on page 3 forms part of this report.
## **Objectives and Activities**
The formal object of the CIO is the advancement of the Christian Faith for the public benefit. We are a friendly multicultural evangelical church in Whyteleafe, Surrey. Our vision is to share the good news of Jesus with our community, in word or deed, as we have opportunity. This flows out of our vision statement to be like Jesus, outworking His Commission in small-group discipleship. Our website contains information, news, weekly bulletins and a calendar of events.
In setting objectives and planning for activities, the trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit.
The services and pastoral meetings organised by the Church are disclosed below.
## **Achievements and Performance**
## _Worship and Prayer_
The pandemic has had a major impact on many churches around the country and Whyteleafe Free Church has been no exception. After using online resources for many months, the return to face to face services on Sundays and other groups during the week has been challenging. It has time for all to return with confidence. Weekly services for all ages, with creche, children’s and youth work to provide age related teaching and activities have been established, with a You Tube live link for those wishing to join online. Rotas covering preaching, leading, technical support have enabled these services to be successful. The church has seen new people, adults, young people and children, come in and some of them stay.
Prayer times held in person and on Zoom, informally and formally, are a vital part of our life together. There is a weekly church prayer meeting but much more is done informally. We held a two week intense season of prayer with nightly meetings during the week in November/December to seek god. We have a wide reach in our links with several mission partners working in other countries, supporting them in prayer and connecting with them via Zoom, emails and occasional visits. This broadens the outlook of the church and provides opportunities for giving financially.
Page 4
**Whyteleafe Free Church** _Charity Number: 1188003_
**(A Charitable Incorporated Organisation)**
## **Report of the trustees (continued) for the year ended 31 December 2021**
Our church is wonderfully multicultural, and embracing other cultures and finding out about them is always important. Occasional extra activities, such as meals together, either in the Church Hall or in Whyteleafe Recreation Ground, International Food Evenings, walks together or Games or table tennis evenings have been enjoyable events. It was a relief to do this more once lockdown was over.
Because part of the vision of the church has been to reach out to the local community and get them into the building, we have been pleased to let out the Hall to a local Guide/Brownie/Rainbow group regularly, and irregularly to outside WFC groups or as a party venue by arrangement with the Trustees.
Our vision as we go forward into 2022 and beyond is to see growth and maturity in people’s walks of faith, people taking responsibility according to their gifting within the church, impacting the local community and beyond as we have ability, more home groups and more young people being reached.
## _Fabric of Church and Hall_
The Church has been redecorated in recent years following an appeal from members and is looking very smart with a state-of-the-art sound and vision system together with a large wallmounted screen. The continuing project will be the redecoration of the Church Hall and its roof, partly funded by sums left over from the appeal. Work is also constantly being undertaken on the driveway which is very narrow and tends to get overgrown.
## _Pastoral Care_
Part of the vision of the church is to strengthen people’s faith and bring them to maturity. Weekly or fortnightly groups meeting in homes, on the church premises and on Zoom enable greater depth of friendships to form and provide support for individuals as required. Troubled times need to be faced together and the network of friendships formed has been vital. There are seven such small groups meeting on various days throughout the week. The groups and their leaders are as follows:
Wednesday morning: Men’s group led by Richard Butts (elder) Wednesday morning: Mum’s Bible Study led by Juliet Kilpatrick (elder and trustee) Wednesday evening: group led by Richard Butts (elder) Wednesday evening: online group led by Ros Morris, wife of Danny Morris (elder) Thursday evening: Ladies online group led by Thisari Tennakoon (elder and trustee) Thursday evening: Men led by George Sewell (trustee) Friday morning Ladies led by Lorna Webb (trustee)
## _Mission and Evangelism_
Helping those in need is a demonstration of our faith. The trustees allocate 15% of donated income, 12% to the Mission Fund and 3% to the Local Needs Fund. Grants from the Mission Fund for the year are detailed in Note 13.
The Church’s website www.whyteleafefreechurch.org.uk and YouTube have up to date information about the church and its activities. These are updated weekly. Sermons, live worship and event details are published both for members and non-members consulting the site.
Page 5
**Whyteleafe Free Church** _Charity Number: 1188003_
**(A Charitable Incorporated Organisation)**
## **Report of the trustees (continued) for the year ended 31 December 2021**
## _Ecumenical Relationships_
In setting up the CIO the Church is indebted to Caterham Community Church and in particular to their Minister David Chadwick for help and advice in setting up the CIO. A strong relationship with this church continues. The church is affiliated to Evangelical Allowance.
## **Financial Review**
Under FRS102 the comparative figures shown in these accounts are of WUFC as previously produced. It should be noted that no tangible fixed assets were held by the previous charity, these being held in a separate trust.
Total receipts on unrestricted funds were £51,027 _(2020: £36,293)_ of which £15,651 _(2020: £Nil_ ) was Income from investments, mostly from properties, _£10,700 (2020: £Nil)_ being short-term rent from the former pastor’s house. Income on unrestricted funds also included the realisation of the the loan made to our former pastor when he purchased 216 Croydon Road. Restricted donations totalling £1,010 _(2020: £1,050)_ were received and applied to the Mission and Local Needs funds. The former pastor’s house is being refurbished in 2022 to allow long-term letting.
The financial arrangements for the purchase of 70% of the former pastor’s home resulted in the Church receiving cash of £25,000. This sum has been transferred from the unrestricted funds to the restricted refurbishment fund.
Although collections at services was low because of Covid restrictions in place for much of the year, both Gift Aided Donations, including the gift aid, and Non-Gift Aided Donations exceeded budget and totalled £24,257 _(2020: £23,090)_ and £10,118 _(2020: £11,898)_ , respectively.
Expenditure included administration of £4,403 _(2020: £3,588)_ , fabric costs of £5,627 _(2020: £5,779)_ and £7,278 spent _(2020: £1,237)_ on the former pastor’s house (including legal costs). The legal costs relate to the purchase of the property and have been included in the capital cost. As mentioned above transfers to Restricted Funds for Mission and Local Needs totalled £5,276 _(2020: £5,551)._
Total funds carried forward now total £938,818 (2020: £712,252), being Unrestricted £907,488 _(2020: £705,903)_ , Restricted £31,330 _(2020: £6,349)_ as shown in Note 27.
Strict budgetary control is exercised by the Trustees and the Treasurer and the Income and Expenditure Account (Unrestricted Funds) shown in the Management Accounts brought in a surplus of £25,960 which was only £727 short of budget (2.7%). The Trustees consider this a very satisfactory result in a year partly devastated by Covid restrictions. _(In 2020, the surplus was £1,109 against a breakeven budget.)_
## **Reserves policy**
It is the trustee’s policy to maintain a balance on unrestricted funds (if possible), which equates to at least six months’ unrestricted payments, equivalent to about £13,000 _(2020: £21,000_ ), to cover emergency situations that may arise from time to time. The balance of £65,427 held on unrestricted funds, excluding properties, at the year end more than matched this target. _(In 2020, unrestricted funds stood at £16,362.)_
Page 6
## **Whyteleafe Free Church** _Charity Number: 1188003_
## **(A Charitable Incorporated Organisation)**
## **Report of the trustees (continued) for the year ended 31 December 2021**
## **Structure, Governance and Management**
_Governing document:_ The governing document was drawn up by solicitors Anthony Collins Solicitors LLP and is dated 30 September 2020. The Charity operated from on 1 January 2021.
_Trustees:_ Details of the trustees can be found on Page 3. Trustees are responsible for running the charity as required by legislation from the Charity Commissioners.
For the first time Elders have been appointed to lead the spiritual side of the Church, services, meetings and other events. Four Elders were commissioned on 12 September 2021: Thisari Tennakoon (also trustee), Juliet Kilpatrick (also trustee), Richard Butts (former trustee) and Danny Morris (former trustee). The trustees are responsible for making decisions
All trustees and elders are expected to take courses about their roles and also training with regard to safeguarding.
## **Organisational Structure**
Originally a Congregational Church many years ago, all members of the church can vote on general matters but the Board of Trustees are responsible for making decisions on all matters of general concern and importance to the church including deciding on how the funds of the church are to be spent
## **Independent Examiner**
Details of the Independent Examiner are shown on page 3.
Approved by the trustees on 29 October 2022 and signed on their behalf by:
……………………………………………………………….. **ANTHONY CROSS Trustee**
Page 7
**Whyteleafe Free Church** _Charity Number: 1188003_
## **(A Charitable Incorporated Organisation)**
## **Statement of the responsibilities of the trustees for the year ended 31 December 2021**
## **STATEMENT OF THE RESPONSIBILITIES OF THE TRUSTEES**
The trustees are responsible for preparing the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.
The trustees are required by law to prepare financial statements for each financial period which give a true and fair view of the financial activities of the charity and of its financial position at the end of that period. In preparing those financial statements the trustees are required to:
- a. Select suitable accounting policies and apply them consistently;
- b. Observe the methods and principles in the Charities SORP;
- c. Make judgments and estimates that are reasonable and prudent;
- d. Prepare the financial statements on a going concern basis unless it is inappropriate to assume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with charity legislation. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **STATEMENT AS TO REGARD TO GUIDANCE FROM THE CHARITY COMMISSION**
The trustees have complied with the duty in section 4 of the Charities Act 2006 to have due regard to guidance issued by The Charity Commission for England and Wales in pursuance of its public benefit objective.
Page 8
**Whyteleafe Free Church** _Charity Number: 1188003_
## **(A Charitable Incorporated Organisation)**
## **Report of the Independent Examiner to the trustees of Whyteleafe Free Church**
I report to the charity trustees on my examination of the accounts of the Charitable Incorporated Organisation (CIO) for the year ended 31 December 2021 which are set out on pages 10 to 24.
## **Responsibilities and basis of report**
As the trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). You are satisfied that the financial statements are not required by charity law to be audited and that an independent examination is required.
I report in respect of my examination of the accounts. I have carried out my examination under section 145 of the 2011 Acct. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the accounts. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently I express no opinion as to whether the accounts present a ‘true and fair’ view and my report is limited to those specific matters set out in the independent examiner’s statement.
## **Independent Examiner’s statement**
Since the CIO’s gross income exceeded £250,000 your examiner must be a member of a body listed section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a fellow of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1) accounting records, with respect to the Trust, were not kept as required by section 130 of the 2011 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; or
4) the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.
ISOBEL CURRIE FCA Currie Accountancy Ltd Top Floor 13a High Street Edenbridge Kent TN8 5AB Date 29 October 2022
Page 9
_Charity number: 1188003_
## **Whyteleafe Free Church**
## **(A Charitable Incorporated Organisation)**
## **Section A Statement of financial activities for the year ended 31 December 2021**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment Total Combined
funds funds funds funds 2020
£ £ £ £ £
Incoming resources (Note 3)
Income and endowments from:
Donations and legacies 35,174 1,010 0 36,184 37,004
Charitable activities 202 0 0 202 0
Other trading activities 0 0 0 0 0
Investments (properties) 15,651 0 0 15,651 4,250
Gain on long term loan 258,064 0 0 258,064 0
Other 0 0 0 0 8
Total 309,091 1,010 0 310,101 41,262
Resources expended (Note 6)
Expenditure on:
Raising funds 4,892 0 0 4,892 1,246
Charitable activities 2,520 6,305 0 8,825 25,235
Gift to former pastor 2,225 0 0 2,225 0
Support costs 12,423 0 0 12,423 8,122
Total 22,060 6,305 0 28,365 34,603
Net income/expenditure before
investment gains/(losses) 287,031 -5,295 0 281,736 6,659
Net gains/(losses) on investments -55,170 0 0 -55,170 0
(Note 17)
Net income/expenditure 231,861 -5,295 0 226,566 6,659
Extraordinary items 0 0 0 0 0
Transfers between funds -30,276 30,276 0 0 0
Other recognised gains/(losses)
Gains/(losses) on revaluation of fixed
assets for the charity's own use 0 0 0 0 0
Other gains/(losses) 0 0 0 0 0
Net movement in funds 201,585 24,981 0 226,566 6,659
Reconciliation of funds:
Total funds brought forward 705,903 6,349 0 712,252 705,593
Total funds carried forward 907,488 31,330 0 938,818 712,252
**----- End of picture text -----**
Page 10
_Charity number: 1188003_
## **Whyteleafe Free Church**
## **(A Charitable Incorporated Organisation)**
## **Section B Balance sheet as at 31 December 2021**
**----- Start of picture text -----**
Restricted
Unrestricted income Capital Total this Combined
Note funds funds reserve year 2020
# £ £ £ £ £
Fixed assets
Intangible assets 15 0 0 0 0 0
Tangible assets 14 290,000 0 0 290,000 290,000
Heritage assets 16 0 0 0 0 0
Investment assets 17 552,061 0 0 552,061 290,000
Total fixed assets 842,061 0 0 842,061 580,000
Current assets
Stocks 18 0 0 0 0 0
Debtors 19 6,220 0 0 6,220 28,926
Debtors due after more than 19 0 0 0 0 84,161
one year
Cash at bank 24 60,747 34,025 0 94,772 20,104
Total current assets 66,967 34,025 0 100,992 133,191
Creditors: amounts falling
due within one year 20 1,540 2,695 0 4,235 939
Net current assets/(liabilities) 65,427 31,330 0 96,757 132,252
Total assets less liabilities 907,488 31,330 0 938,818 712,252
Creditors: amounts falling
due after one year 20 0 0 0 0 0
Provisions for liabilities 0 0 0 0 0
Total net assets or liabilities 907,488 31,330 0 938,818 712,252
Funds of the Charity
Endowment funds 27 0 0 0 0 0
Restricted income funds 27 0 31,330 0 31,330 6,349
Unrestricted funds 27 907,488 0 0 907,488 705,903
Capital (revaluation) reserve 0 0 0 0 0
Total funds 907,488 31,330 0 938,818 712,252
Signed on behalf of the trustees ANTHONY Approved
CROSS Trustee 29.10.22
**----- End of picture text -----**
Page 11
**Whyteleafe Free Church**
_Charity number: 1188003_
## **(A Charitable Incorporated Organisation)**
## **Section C**
## **Notes to the financial statements for the year ended 31 December 2021**
## **Note 1 Basis of preparation**
## **1.1 Basis of accounting**
These financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts.
The financial statements have been prepared 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 (FRS 102) issued on 16 July 2014 and with the Charties Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
## **1.2 Going concern**
There are no material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern.
## **1.3 Change of accounting policy**
The financial statments present a true and fair view and the accounting policies adopted are those outlined in Note 2.
## **1.4 Changes to accounting estimates**
This being the first year of operation, no changes to accounting estimates have occurred in the reporting period.
## **1.5 Material prior year errors**
This being the first year of operation, there are no material prior year errors.
## **Note 2 Accounting policies**
## **2.1 Reconciliation with previous generally accepted accounting practice**
This being the first year of operation, there are no material prior year errors.
Page 12
**Whyteleafe Free Church**
_Charity number: 1188003_
## **(A Charitable Incorporated Organisation)**
## **Section C**
**Notes to the financial statements (continued) for the year ended 31 December 2021**
## **Note 2 Accounting policies (continued)**
## **2.2 Income**
|**Recognition of income**|These are included 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|
||- the monetary value can be measured with sufficient reliability.|
|**Offsetting**|There has been no offsetting of assets and liabilities, or income and expenses, unless required or|
||permitted by FOR 102 SORP.|
|**Grants and donations**|Grants and donations are only included in the SOFA when the general income criteria are met|
||(5.10 to 5.12 FRS 102 SORP).|
||There are no performance related grants receivable.|
|**Legacies**|Legacies are only included in the SOFA when receipt is probable, that is, when there has been grant|
||of probate, the executors have established that there are sufficient funds in the estate and any|
||conditions attached to the legacy are either within the control of the charity or have been met.|
|**Government grants**|The charity receives no government grants.|
|**Tax reclaims on**|Gift aid is receivable in income when there is a valid declaration from the donor. Any Gift Aid|
|**donations and gifts**|amount recovered on a donation is considered to part of that gift and is treated as an addition|
||to the same fund as the initial donation unless the donor or the terms of the appeal have specified|
||otherwise.|
|**Contractual income and**||
|**performance-related**|This is only included in the SOFA once the charity has provided the related goods or services or|
|**grants**|met the performance related conditions.|
|**Donated goods**|Donated goods are measured at fair value (the amount for which the asset could be exchanged)|
||unless impractical to do so.|
||There have been no goods donated for distribution to beneficiaries nor any donated goods for|
||resale.|
||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.|
||Gifts in kind for use by the charity are included in the SOFA as income from donations when|
||receivable.|
|**Donated services and**|Donated services and facilities are included in the SOFA when received at the value of the gift to|
|**facilities**|the charity provided the value of the gift can be measured reliably.|
||Donated services and facilities that are consumed immediately are recognised as income with|
||an equivalent amount recognised as an expense under the appropriate heading in the SOFA.|
Page 13
_Charity number: 1188003_
## **Whyteleafe Free Church**
## **(A Charitable Incorporated Organisation)**
## **Section C**
**Notes to the financial statements (continued) for the year ended 31 December 2021**
## **Note 2 Accounting policies (continued)**
## **2.2 Income (continued)**
**Volunteer help** The value of any voluntary help received is not included in these accounts but is described in the trustees' report.
**Income from interest,** This is included in the accounts when receipt is probable and the amount receivable can be **royalties and dividends** measured reliably.
**Income from membership subscriptions** There are no membership subscriptions.
- **Settlement of** Insurance claims are only included in the SOFA when the general income recognition criteria are **insurance claims** met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SOFA.
## **2.3 Expenditure and liabilities**
**Liability recognition** Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
**Governance and** Support costs have been allocated between governance costs and other support. **support costs** Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.
## **Grants with performance**
- **conditions** No grants are given with performance conditions.
- **Grants payable without** Where there are no conditions attaching to the grant that enables the donor charity to **performance conditions** realistically avoid the commitment, a liability for the full funding operation must be recognised. **Redundancy costs** The charity made no redundancy payments during the reporting period.
**Deferred income** Deferred income is shown in note 20. **Creditors** The charity has creditors which are measured at settlement amounts less any trade discounts.
Page 14
**Whyteleafe Free Church**
_Charity number: 1188003_
## **(A Charitable Incorporated Organisation)**
## **Section C**
**Notes to the financial statements (continued) for the year ended 31 December 2021**
## **Note 2 Accounting policies (continued)**
## **2.3 Expenditure (continued)**
|**Provisions for liabilities**|A liability is measured on recognition at its historical cost and then subsequently measured|
|---|---|
||at the best estimate of the amount required to settle the obligation at the reporting date.|
|**Basic financial**|The charity accounts for basic financial instruments on initial recognition as per paragraph|
|**instruments**|11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19 FRS102 SORP.|
|**2.4 Assets**||
|**Tangible fixed assets for**|These are capitalised if they can be used for more than one year, and cost at least £1,000.|
|**use by the charity**|They are valued at cost less depreciation other than land, which is not depreciated.|
||Depreciation is provided over the estimated useful life of the asset so as to write it down to|
||residual value. Residual value is the estimated amount that would currently be obtained|
||from the disposal of the asset, after deducting the estimated costs of disposal, if the asset|
||were already of the age and in the condition expected at the end of its useful life.|
|**Intangible fixed assets**|The charity has no intangible fixed assets.|
|**Heritage assets**|The charity has no heritage assets,|
|**Investments**|The charity has investment properties which are shown at most recent valuation. Any aggregate|
||surplus or deficit arising from changes in fair value is recognised in the Statement of Financial|
||Activities.|
|**Stocks and work in**||
|**progress**|The charity does not hold any stock or work in progress for sale.|
|**Debtors**|Debtors including trade debtors (including trade debtors and loans receivable) are measured|
||at settlement amount after any trade discounts or amount advanced by the charity. Subsequently,|
||they are measured at the cash or other consideration expected to be received.|
|**Current asset**|The charity has no current asset investments.|
|**investments**||
## **There are no policies adopted additional to or different from those above.**
Page 15
_Charity number: 1188003_
## **Whyteleafe Free Church**
## **(A Charitable Incorporated Organisation)**
## **Section C**
## **Notes to the financial statements (continued) for the year ended 31 December 2021**
## **Note 3 Analysis of Income**
|**Donations and legacies:**
Donations and gifts
Gift Aid and legacies
General grants provided by government/
other charities
Membership subscriptions and
sponsorships which are in substance
donations
Donated goods, facilities and services
Other
**_Total_**
**Charitable activities:**
Other
**_Total_**
**Other trading activities:**
Other
**_Total_**
**Income from investments:**
Interest income
Dividend income
Rental and leasing income
Other
**_Total_**
**Separate material item of income:**
Return on long term loan
See note 28 'Transactions with related
parties'
**_Total_**
**Other income:**
Conversion of endowment funds into
income
Gain on disposal of a tangible fixed asset
held for charity's own use
Gain on disposal of a programme related
investment
Royalties from the exploitation of
intellectual property rights
Other
**_Total_**
**TOTAL INCOME**|**Unrestricted**
**funds**
**Restricted**
**income funds**
£
£
30,321
808
4,853
202
0
0
0
0
0
0
0
0
0
0
35,174
1,010
0
0
202
0
202
0
0
0
0
0
0
0
1
0
0
0
15,650
0
0
0
15,651
0
258,064
0
0
0
258,064
0
0
0
0
0
0
0
0
0
0
0
0
0
309,091
1,010
Page 16|**Endowment**
**funds**
£
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0|**Total funds**
£
31,129
5,055
0
0
0
0
0
36,184
0
202
202
0
0
0
1
0
15,650
0
15,651
258,064
0
258,064
0
0
0
0
0
0
310,101|**_Combined_**
**_2020_**
_£_
_31,706_
_5,298_
_0_
_0_
_0_
_0_
_0_|
|---|---|---|---|---|
|||||_37,004_|
|||||_0_
_8_|
|||||_8_|
|||||_0_
_0_|
|||||_0_|
|||||_0_
_0_
_4,250_
_0_|
|||||_4,250_|
|||||_0_
_0_|
|||||_0_|
|||||_0_
_0_
_0_
_0_
_0_|
|||||_0_|
||||||
|||||41,262|
||||||
_Charity number: 1188003_
## **Whyteleafe Free Church**
## **(A Charitable Incorporated Organisation)**
## **Section C**
## **Notes to the financial statements (continued) for the year ended 31 December 2021**
## **Note 4 Analysis of receipts of government grants**
No government grants are receivable.
## **Note 5 Donated goods, facilities and services**
No donated goods, facilities and services were received in the reporting period
## **Note 6 Analysis of expenditure**
The charity does not attempt to fund raise but relies on donations from members of the church, legacies, bank interest and rent from properties including hire charges for its hall.
|**Expenditure on raising funds:**
Expenditure on rental properties
**_Total_**
**Expenditure on charitable activities:**
Pastor
Preaching
Evangelism
Sunday school and youth work
Consultancy fee
Other pastoral expenses
Grants
Donations
**_Total_**
**Separate material items of expense**
Gift to former pastor
**_Total_**
**Support costs**
Administration
Fabric
Other
**_Total_**
**TOTAL EXPENDITURE**|**Unrestricted**
**funds**
£
4,892
0
4,892
0
1,280
83
107
825
225
0
0
2,520
2,225
0
2,225
6,796
5,627
0
12,423
22,060|**Restricted**
**income**
**funds**
£
0
0
0
0
0
0
0
0
0
5,315
990
6,305
0
0
0
0
0
0
0
6,305|**Endowment**
**funds**
£
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0|**Total**
**funds**
£
4,892
0
4,892
0
1,280
83
107
825
225
5,315
990
8,825
2,225
0
2,225
6,796
5,627
0
12,423
28,365|**_Combined_**
**_2020_**
_£_
_1,246_
_0_|
|---|---|---|---|---|---|
||||||_1,246_|
||||||_24,358_
_480_
_131_
_166_
_0_
_100_
_0_
_0_|
||||||_25,235_|
||||||_0_
_0_|
||||||_0_|
||||||_3,588_
_4,534_
_0_|
||||||_8,122_|
|||||||
||||||34,603|
Page 17
_Charity number: 1188003_
## **Whyteleafe Free Church**
## **(A Charitable Incorporated Organisation)**
## **Section C**
## **Notes to the financial statements (continued) for the year ended 31 December 2021**
## **Note 7 Extraordinary items**
£25,000 was transferred into the Refurbishment Fund on the acquisition of 216 Croydon Road.
## **Note 8 Funds received as agent**
No such funds were received.
## **Note 9 Support costs**
The charity only has one activity so there is no requirement to apportion support costs.
## **Note 10 Details of certain items of expenditure**
## **10.1 Governance costs included in support costs**
|Independent examiner's fees
Costs for conversion to CIO paid from designated fund
Consultancy fee included in pastoral expenses
Total governance costs
Assurance services other than independent examination
Tax advisory fees
Other fees paid to the independent examiner|**£**
565
2,396
825
3,786
0
0
0|
|---|---|
## **Note 11 Paid employees**
There were no paid employees during the year.
## **Note 12 Pension schemes**
There were no amounts paid to any defined pension or benefit schemes during the year.
## **Note 13 Grantmaking**
|the Mission Fund made during the year:
International Needs
Support costs
International Needs
Work in Egypt
Agape Ministries
Support costs
W J Page: Mission in Malawi
Support costs
Mission Aviation Fellowship
Work in Australia
Release International
Support for Imtiaz
Jainager Trust
Gorakphur Nurseries
Albert Oluwaseyi
Work In Nigeria|**£**
1,500
539
1,020
100
539
539
539
539
5,315|
|---|---|
Grants from the Mission Fund made during the year:
Page 18
Charity number: 1188003
## **Whyteleafe Free Church**
## **(A Charitable Incorporated Organisation)**
## **Section C**
**Notes to the financial statements (continued) for the year ended 31 December 2021**
## **Note 14 Tangible Fixed Assets**
|**14.1 Cost or valuation**
At beginning of the year
Additions
Disposals
Transfers
At end of the year
**14.2 Depreciation and impairments**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers
At end of the year
**14.3 Net book value**
_Net book value at the beginning of the_
_year_
Net book value at the end of the year|**Freehold land**
**and buildings**
£
290,000
0
0
0
290,000
0
0
0
0
0
0
_290,000_
290,000|**Other land**
**and**
**buildings**
£
0
0
0
0
0
0
0
0
0
0
0
_0_
0|**Plant,**
**Machinery**
**and motor**
**vehicles**
£
0
0
0
0
0
0
0
0
0
0
0
_0_
0|**Fixtures,**
**fittings and**
**equipment**
£
0
0
0
0
0
0
0
0
0
0
0
_0_
0|**Total**
£|
|---|---|---|---|---|---|
||||||290,000
0
0
0|
||||||290,000|
|||||||
||||||0
0
0
0|
||||||0|
||||||0|
|||||||
||||||_290,000_|
|||||||
||||||290,000|
## **14.4 Impairment**
There has been no impairment during the year.
## **14.5 Revaluation**
All freehold properties were brought in from Whyteleafe United Free Church on 11th January 2021. Cost is taken to be the value assigned to the assets on that transfer. Properties held purely for rental income are shown as Investment Assets (note 17).
## **14.6 Other disclosures**
There are none.
Page 19
Charity number: 1188003
## **Whyteleafe Free Church**
## **(A Charitable Incorporated Organisation)**
## **Section C**
## **Notes to the statements (continued) for the year ended 31 December 2021**
## **Note 15 Intangible assets**
The charity holds no intangible assets.
## **Note 16 Heritage assets**
The charity holds no heritage assets.
## **Note 17 Investment assets - rental properties**
|**At valuation**
At beginning of the year
Additions at cost
Disposals
Revaluation|**This year**
**_Combined_**
**_2020_**
£
£
290,000
290,000
317,231
0
0
0
-55,170
0|
|---|---|
|At end of the year|552,061
290,000|
|There are two properties held for rental one of which is wholly owned. The property purchased
in the year is 70% owned and was purchased from the pastor on his retirement (see related
parties transactions note).
**Stocks**
The charity holds no material stocks or donated goods for distribution or resale.
**Debtors and prepayments**
**19.1 Analysis of debtors**
**This year**
**_Combined_**
**_2020_**
**£**
**_£_**
Gift aid
4,853
_27,512_
Prepayments and accrued income
867
_714_
Other debtors
500
_700_||
||6,220
_28,926_|
|**19.2 Debtors recoverable in more than 1 year**
Mortgage|0
_84,161_|
## **Note 18 Stocks**
## **Note 19 Debtors and prepayments**
This loan was secured on the former pastor's house. It was interest free and was repayable when the property was sold at an amount equal to 76.05% of the disposal proceeds. The property was sold to the Church at an independent valuation during 2021 (see related party transactions note).
Page 20
**Whyteleafe Free Church**
Charity number: 1188003
## **(A Charitable Incorporated Organisation)**
## **Section C Notes to the financial statements (continued) for the year ended 31 December 2021**
## **Note 20 Creditors and accruals**
|**20.1 Analysis of creditors**
**This year**
**_Combined_**
**_2020_**
**£**
**_£_**
Accruals for grants payable
2,695
_0_
Bank loans and overdrafts
0
_0_
Trade creditors
0
_0_
Payments received on account for
contracts or performance-related
grants
0
_0_
Accruals and deferred income
1,540
_939_
Taxation and social security
0
_0_
Other creditors
0
_0_
**4,235**
**_939_**
**20.2 Deferred income (included above)**
**Amounts due within one**
**year**|**This year**
**_Combined_**
**_2020_**
**£**
**_£_**
0
_0_
0
_0_
0
_0_
0
_0_
0
_0_
0
_0_
0
_0_
**0**
**_0_**
**Amounts falling due after**
**more than one year**|**This year**
**_Combined_**
**_2020_**
**£**
**_£_**
0
_0_
0
_0_
0
_0_
0
_0_
0
_0_
0
_0_
0
_0_
**0**
**_0_**
**Amounts falling due after**
**more than one year**|
|---|---|---|
|||**_0_**|
||||
|A deposit of £300 is held
in respect of hall hire
starting in a future year.
**This year**|**_Combined 2020_**
_None_|
|---|---|
|**Deferred income account**
Balance at start of reporting period
Amounts added in current period
Amounts released to income from previous periods
Balance at the end of the reporting period|**This year**
**£**
0
300
0
300|**_Combined_**
**_2020_**
**_£_**
_0_
_0_
_0_|
|---|---|---|
|||_0_|
## **Note 21 Provisions for liabilities and charges**
There are no recognised provisions and funding commitments that have been made.
Page 21
**Whyteleafe Free Church**
Charity number: 1188003
**(A Charitable Incorporated Organisation)**
## **Section C Notes to the financial statements (continued) for the year ended 31 December 2021**
## **Note 22 Other disclosures for debtors, creditors or other basic financial instruments**
There are none.
## **Note 23 Contingent liabilities and contingent assets**
There are none.
|**Note 24**
**Cash at bank and in hand**
Short term cash investments (less than 3 months
maturity date
Short term deposits
Cash in bank and in hand
Other
Total|**This year**
**£**
0
0
94,772
0
94,772|**_Combined_**
**_2020_**
**_£_**
_0_
_0_
_20,104_
_0_|
|---|---|---|
|||_20,104_|
## **Note 25 Fair value of assets and liabilities**
## **This year:**
All assets and liabilities are shown as fair value. The two investment properties are held at trustees' valuation and the property held for the charity's own use is included at the value assigned to it on transfer from the predecessor trust. Enhancements are scheduled for 2022.
Thereafter it is intended that each property will professionally valued every few years (maximum every 5 years). The trustees agree that all assets, including net current assets, are stated at a fair value and will not diminish when professionally valued.
## **Last year:**
Properties held by the predecessor trusts are included at the value assigned to them on transfer to the CIO on 11th January 2021.
## **Note 26 Events after the end of the reporting period**
No events have occurred since the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting year.
Page 22
Charity number: 1188003
## **Whyteleafe Free Church**
## **(A Charitable Incorporated Organisation)**
## **Section C Notes to the financial statements (continued) for the year ended 31 December 2021**
## **Note 27 Charity Funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
|**Fund Name**
**Type**
**Purpose and**
**Restrictions**
**General**
**UR**
SOFA
**Governance**
**D**
CIO
**Bible**
**R**
New Bibles
**Mission**
**R**
Missions
**Local Needs**
**R**
Local Needs
**Refurbishment**
**R**
Hall|**Combined**
**2020**
£
701,337
4,566
89
245
2,372
3,643
0
712,252|**Income**
£
309,091
0
0
850
160
0
0
310,101|**Expenditure**
£
-19,665
-2,395
0
-5,315
-990
0
0
-28,365|**Investment**
**gains/(losses)**
£
-55,170
0
0
0
0
0
0|**Transfers**
£
-30,276
0
0
4,221
1,055
25,000
0|**Fund**
**Balances**
**carried**
**forward**
£|
|---|---|---|---|---|---|---|
|||||||905,317
2,171
89
1
2,597
28,643
0|
|||||-55,170|0|938,818|
## **UR = Unrestricted**
## **R = Restricted**
## **D = Designated (unrestricted)**
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
The detailed movements on funds for the previous year have not been determined. The predecessor trust accounts were correctly prepared on a receipts and payments basis and accordingly only included assets and liabilities as freeform notes. The trustees believe that the resources needed to provide details of the previous period would be disproportionate to the benefit of providing this information.
The comparatives for the statement of financial activities has also not been determined for the same reason.
## **27.3 Transfers between funds**
## **This year**
Between unrestricted and restricted funds:
Mission Fund £4,221 being 12% of donated income, approved by the trustees Local Needs Fund £1,055 being 3% of donated income, approved by the trustees Refurbishment £25,000 being part of the proceeds of the realisation of the long term loan crystallising on the disposal of the former pastor's property, as designated by the trustees
## **Last year**
Mission Fund £4,441 being 12% of donated income, approved by the trustees Local Needs Fund £1,110 being 3% of donated income, approved by the trustees
## **27.4 Designated funds**
## **This year**
Governance fund £2,171 for set up of CIO, approved by the trustees
## **Last year**
Governance fund £4,066 for set up of CIO, approved by the trustees
Page 23
**Whyteleafe Free Church**
Charity number: 1188003
**(A Charitable Incorporated Organisation)**
## **Section C**
**Notes to the financial statements (continued) for the year ended 31 December 2021**
## **Note 28 Transactions with trustees and related parties**
## **28.1 Trustee remuneration and benefits**
## **This year**
None of the trustees were paid any remuneration or received any other benefits from an employment with their charity.
## **Last year**
Two of the trustees of the predecessor trust, Paul and Jenny Riseley, received the benefit of an interest free loan secured on a property they owned. There was no time limit on the loan which was only repayable when the property was sold. They resigned as trustees on 31st August 2020.
The trustee, Paul Riseley, was the pastor and received fees of £24,358 for this work.
None of the other trustees were paid any remuneration or received any other benefit from an employment with their charity.
## **28.2 Trustees' expenses**
## **This year**
No trustee expenses have been incurred.
## **Last year**
No trustee expenses have been incurred.
## **28.3 Transactions with related parties**
## **This year**
During the year the Church purchased 70% of a property belonging to two former trustees of the predecessor trust, United Free Church, Whyteleafe, at an independent valuation. The predecessor trust had given an interest free loan to the two former trustees which was secured on the property and was repayable in the amount of 76.05% of the sale proceeds should the property be sold. The Church paid the former pastor's legal fees of £1,014 and paid an additional £2,225 to complete the sale.
## **Last year**
There have been no related party transactions other than the transaction noted above in transactions with trustees.
## **Note 29 Additional disclosures**
The charity took over the operations of United Free Church, Whyteleafe, Surrey (Funds held in connection therewith) Charity Number 234218 on 1 January 2021, which has now been closed. These accounts have been prepared under merger accounting principles as required by the Charity SORP.
There are no other significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts.
Page 24
_Charity number: 1188003_
## **WHYTELEAFE FREE CHURCH**
**(A Charitable Incorporated Organisation)**
**Financial Statements**
## **and**
**Report of the Trustees**
**(both independently examined)**
**for the year ended 31 December 2021**
Page 1
**Whyteleafe Free Church** _Charity Number: 1188003_
## **(A Charitable Incorporated Organisation)**
## **Index to the Financial Statements for the year ended 31 December 2021**
||Page|
|---|---|
|Index to the financial statements|2|
|Charity information|3|
|Report of the trustees|4-7|
|Statement of the responsibilities of the trustees|8|
|Report of the independent examiner|9|
|Statement of financial activities|10|
|Balance sheet|11|
|Notes to the financial statements|12 – 26|
Page 2
**Whyteleafe Free Church** _Charity Number: 1188003_
## **(A Charitable Incorporated Organisation)**
## **Charity information for the year ended 31 December 2021**
Whyteleafe Free Church is a Charitable Incorporated Organisation (CIO) and a registered charity governed by its Constitution dated 19 September 2019. The CIO was registered on 17 February 2020 and commenced operations on 1 January 2021. It succeeds United Free Church, Whyteleafe, Surrey (Funds held in connection therewith) (Charity Number 234218). For disclosure purposes this succession is treated as a reconstruction of the two charities under the Charities SORP (FRS 102) using the principles of merger accounting.
|**Charity name:**|Whyteleafe Free Church||
|---|---|---|
|**Other operating names:**|No other names||
|**Charity registration number:**|1188003||
|**Registered office:**|157a Godstone Road||
||Whyteleafe||
||Surrey||
||CR3 0EH||
|**Operations address:**|157a Godstone Road||
||Whyteleafe||
||Surrey||
||CR3 0EH||
|**Trustees who held office during the year:**Anthony Cross||- Chair|
||Richard Butts|- Resigned 21 November 2021|
||Juliet Kilpatrick||
||Daniel Morris|- Resigned 10 January 2022|
||George Sewell|- Appointed 21 November 2021|
||Thisari Tennakoon||
||Lorna Webb|- Appointed 2 May 2021|
|**Chair:**|Anthony Cross||
|**Treasurer:**|Paul Baker FCA (Retired)||
|**Independent Examiner:**|Isobel Currie FCA||
||Currie Accountancy Ltd||
||Top Floor||
||13a High Street||
||Edenbridge||
||Kent||
||TN8 5AB||
|**Bankers:**|Lloyds Bank PLC||
||Butler Place Branch||
||Chelmsford Legg Street OSC||
||1 Legg Street||
||Chelmsford||
||Essex||
||CM1 1JS||
Page 3
**Whyteleafe Free Church** _Charity Number: 1188003_
## **(A Charitable Incorporated Organisation)**
## **Report of the trustees for the year ended 31 December 2021**
The trustees of Whyteleafe Free Church present their report together with the financial statements for the year ended 31 December 2021.
Whyteleafe Free Church (WFC) commenced operations as a Charitable Incorporated Organisation (CIO) on 1 January 2021. The CIO has taken over all the liabilities and reserves of United Free Church (WUFC), Whyteleafe, Surrey (Funds held in connection therewith), Registered Charity 234218. The CIO is a legal entity and can enter into contracts in its own right. It holds property in its own name and as a separate legal entity, the members and trustees will normally be protected from becoming personally liable for any liabilities incurred by the CIO.
The trustees confirm that the report and financial statements of the CIO comply with the current statutory requirements, the charity’s governing document and the provisions of Charities SORP (FRS102) – 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. For the purposes of FRS102 the reconstruction is treated as a Merger under S27.13 of FRS102. The Legal and Administration on page 3 forms part of this report.
## **Objectives and Activities**
The formal object of the CIO is the advancement of the Christian Faith for the public benefit. We are a friendly multicultural evangelical church in Whyteleafe, Surrey. Our vision is to share the good news of Jesus with our community, in word or deed, as we have opportunity. This flows out of our vision statement to be like Jesus, outworking His Commission in small-group discipleship. Our website contains information, news, weekly bulletins and a calendar of events.
In setting objectives and planning for activities, the trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit.
The services and pastoral meetings organised by the Church are disclosed below.
## **Achievements and Performance**
## _Worship and Prayer_
The pandemic has had a major impact on many churches around the country and Whyteleafe Free Church has been no exception. After using online resources for many months, the return to face to face services on Sundays and other groups during the week has been challenging. It has time for all to return with confidence. Weekly services for all ages, with creche, children’s and youth work to provide age related teaching and activities have been established, with a You Tube live link for those wishing to join online. Rotas covering preaching, leading, technical support have enabled these services to be successful. The church has seen new people, adults, young people and children, come in and some of them stay.
Prayer times held in person and on Zoom, informally and formally, are a vital part of our life together. There is a weekly church prayer meeting but much more is done informally. We held a two week intense season of prayer with nightly meetings during the week in November/December to seek god. We have a wide reach in our links with several mission partners working in other countries, supporting them in prayer and connecting with them via Zoom, emails and occasional visits. This broadens the outlook of the church and provides opportunities for giving financially.
Page 4
**Whyteleafe Free Church** _Charity Number: 1188003_
**(A Charitable Incorporated Organisation)**
## **Report of the trustees (continued) for the year ended 31 December 2021**
Our church is wonderfully multicultural, and embracing other cultures and finding out about them is always important. Occasional extra activities, such as meals together, either in the Church Hall or in Whyteleafe Recreation Ground, International Food Evenings, walks together or Games or table tennis evenings have been enjoyable events. It was a relief to do this more once lockdown was over.
Because part of the vision of the church has been to reach out to the local community and get them into the building, we have been pleased to let out the Hall to a local Guide/Brownie/Rainbow group regularly, and irregularly to outside WFC groups or as a party venue by arrangement with the Trustees.
Our vision as we go forward into 2022 and beyond is to see growth and maturity in people’s walks of faith, people taking responsibility according to their gifting within the church, impacting the local community and beyond as we have ability, more home groups and more young people being reached.
## _Fabric of Church and Hall_
The Church has been redecorated in recent years following an appeal from members and is looking very smart with a state-of-the-art sound and vision system together with a large wallmounted screen. The continuing project will be the redecoration of the Church Hall and its roof, partly funded by sums left over from the appeal. Work is also constantly being undertaken on the driveway which is very narrow and tends to get overgrown.
## _Pastoral Care_
Part of the vision of the church is to strengthen people’s faith and bring them to maturity. Weekly or fortnightly groups meeting in homes, on the church premises and on Zoom enable greater depth of friendships to form and provide support for individuals as required. Troubled times need to be faced together and the network of friendships formed has been vital. There are seven such small groups meeting on various days throughout the week. The groups and their leaders are as follows:
Wednesday morning: Men’s group led by Richard Butts (elder) Wednesday morning: Mum’s Bible Study led by Juliet Kilpatrick (elder and trustee) Wednesday evening: group led by Richard Butts (elder) Wednesday evening: online group led by Ros Morris, wife of Danny Morris (elder) Thursday evening: Ladies online group led by Thisari Tennakoon (elder and trustee) Thursday evening: Men led by George Sewell (trustee) Friday morning Ladies led by Lorna Webb (trustee)
## _Mission and Evangelism_
Helping those in need is a demonstration of our faith. The trustees allocate 15% of donated income, 12% to the Mission Fund and 3% to the Local Needs Fund. Grants from the Mission Fund for the year are detailed in Note 13.
The Church’s website www.whyteleafefreechurch.org.uk and YouTube have up to date information about the church and its activities. These are updated weekly. Sermons, live worship and event details are published both for members and non-members consulting the site.
Page 5
**Whyteleafe Free Church** _Charity Number: 1188003_
**(A Charitable Incorporated Organisation)**
## **Report of the trustees (continued) for the year ended 31 December 2021**
## _Ecumenical Relationships_
In setting up the CIO the Church is indebted to Caterham Community Church and in particular to their Minister David Chadwick for help and advice in setting up the CIO. A strong relationship with this church continues. The church is affiliated to Evangelical Allowance.
## **Financial Review**
Under FRS102 the comparative figures shown in these accounts are of WUFC as previously produced. It should be noted that no tangible fixed assets were held by the previous charity, these being held in a separate trust.
Total receipts on unrestricted funds were £51,027 _(2020: £36,293)_ of which £15,651 _(2020: £Nil_ ) was Income from investments, mostly from properties, _£10,700 (2020: £Nil)_ being short-term rent from the former pastor’s house. Income on unrestricted funds also included the realisation of the the loan made to our former pastor when he purchased 216 Croydon Road. Restricted donations totalling £1,010 _(2020: £1,050)_ were received and applied to the Mission and Local Needs funds. The former pastor’s house is being refurbished in 2022 to allow long-term letting.
The financial arrangements for the purchase of 70% of the former pastor’s home resulted in the Church receiving cash of £25,000. This sum has been transferred from the unrestricted funds to the restricted refurbishment fund.
Although collections at services was low because of Covid restrictions in place for much of the year, both Gift Aided Donations, including the gift aid, and Non-Gift Aided Donations exceeded budget and totalled £24,257 _(2020: £23,090)_ and £10,118 _(2020: £11,898)_ , respectively.
Expenditure included administration of £4,403 _(2020: £3,588)_ , fabric costs of £5,627 _(2020: £5,779)_ and £7,278 spent _(2020: £1,237)_ on the former pastor’s house (including legal costs). The legal costs relate to the purchase of the property and have been included in the capital cost. As mentioned above transfers to Restricted Funds for Mission and Local Needs totalled £5,276 _(2020: £5,551)._
Total funds carried forward now total £938,818 (2020: £712,252), being Unrestricted £907,488 _(2020: £705,903)_ , Restricted £31,330 _(2020: £6,349)_ as shown in Note 27.
Strict budgetary control is exercised by the Trustees and the Treasurer and the Income and Expenditure Account (Unrestricted Funds) shown in the Management Accounts brought in a surplus of £25,960 which was only £727 short of budget (2.7%). The Trustees consider this a very satisfactory result in a year partly devastated by Covid restrictions. _(In 2020, the surplus was £1,109 against a breakeven budget.)_
## **Reserves policy**
It is the trustee’s policy to maintain a balance on unrestricted funds (if possible), which equates to at least six months’ unrestricted payments, equivalent to about £13,000 _(2020: £21,000_ ), to cover emergency situations that may arise from time to time. The balance of £65,427 held on unrestricted funds, excluding properties, at the year end more than matched this target. _(In 2020, unrestricted funds stood at £16,362.)_
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## **Whyteleafe Free Church** _Charity Number: 1188003_
## **(A Charitable Incorporated Organisation)**
## **Report of the trustees (continued) for the year ended 31 December 2021**
## **Structure, Governance and Management**
_Governing document:_ The governing document was drawn up by solicitors Anthony Collins Solicitors LLP and is dated 30 September 2020. The Charity operated from on 1 January 2021.
_Trustees:_ Details of the trustees can be found on Page 3. Trustees are responsible for running the charity as required by legislation from the Charity Commissioners.
For the first time Elders have been appointed to lead the spiritual side of the Church, services, meetings and other events. Four Elders were commissioned on 12 September 2021: Thisari Tennakoon (also trustee), Juliet Kilpatrick (also trustee), Richard Butts (former trustee) and Danny Morris (former trustee). The trustees are responsible for making decisions
All trustees and elders are expected to take courses about their roles and also training with regard to safeguarding.
## **Organisational Structure**
Originally a Congregational Church many years ago, all members of the church can vote on general matters but the Board of Trustees are responsible for making decisions on all matters of general concern and importance to the church including deciding on how the funds of the church are to be spent
## **Independent Examiner**
Details of the Independent Examiner are shown on page 3.
Approved by the trustees on 29 October 2022 and signed on their behalf by:
……………………………………………………………….. **ANTHONY CROSS Trustee**
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**Whyteleafe Free Church** _Charity Number: 1188003_
## **(A Charitable Incorporated Organisation)**
## **Statement of the responsibilities of the trustees for the year ended 31 December 2021**
## **STATEMENT OF THE RESPONSIBILITIES OF THE TRUSTEES**
The trustees are responsible for preparing the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.
The trustees are required by law to prepare financial statements for each financial period which give a true and fair view of the financial activities of the charity and of its financial position at the end of that period. In preparing those financial statements the trustees are required to:
- a. Select suitable accounting policies and apply them consistently;
- b. Observe the methods and principles in the Charities SORP;
- c. Make judgments and estimates that are reasonable and prudent;
- d. Prepare the financial statements on a going concern basis unless it is inappropriate to assume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with charity legislation. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **STATEMENT AS TO REGARD TO GUIDANCE FROM THE CHARITY COMMISSION**
The trustees have complied with the duty in section 4 of the Charities Act 2006 to have due regard to guidance issued by The Charity Commission for England and Wales in pursuance of its public benefit objective.
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**Whyteleafe Free Church** _Charity Number: 1188003_
## **(A Charitable Incorporated Organisation)**
## **Report of the Independent Examiner to the trustees of Whyteleafe Free Church**
I report to the charity trustees on my examination of the accounts of the Charitable Incorporated Organisation (CIO) for the year ended 31 December 2021 which are set out on pages 10 to 24.
## **Responsibilities and basis of report**
As the trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). You are satisfied that the financial statements are not required by charity law to be audited and that an independent examination is required.
I report in respect of my examination of the accounts. I have carried out my examination under section 145 of the 2011 Acct. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the accounts. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently I express no opinion as to whether the accounts present a ‘true and fair’ view and my report is limited to those specific matters set out in the independent examiner’s statement.
## **Independent Examiner’s statement**
Since the CIO’s gross income exceeded £250,000 your examiner must be a member of a body listed section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a fellow of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1) accounting records, with respect to the Trust, were not kept as required by section 130 of the 2011 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; or
4) the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.
ISOBEL CURRIE FCA Currie Accountancy Ltd Top Floor 13a High Street Edenbridge Kent TN8 5AB Date 29 October 2022
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