REGISTERED CHARITY NUMBER: 1189820
## Unaudited Financial Statements for the Year Ended 31st December 2021
Calvary Baptist Church Peterborough
Calvary Baptist Church Peterborough
Contents of the Financial Statements for the Year Ended 31st December 2021
||Page|
|---|---|
|Report of the Trustees|1|
|Independent Examiner's Report|2|
|Statement of Financial Activities|3|
|Balance Sheet|4|
|Notes to the Financial Statements|5 to 9|
|Detailed Statement of Financial Activities|10|
Calvary Baptist Church Peterborough
## Report of the Trustees
## for the Year Ended 31st December 2021
The trustees present their report with the financial statements of the charity for the year ended 31st December 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS
## Registered Charity number
1189820
Principal address
Calvary Baptist Church 200 Welland Road Dogsthorpe Peterborough PE1 3SZ
Trustees
J Vandenhurk Chairman
B P Hernaman Trustee
R Lankey Trustee Mr T Prentice Treasurer
S Tucker Trustee
## Independent Examiner
Courts Accountancy Services Ltd Investment House 26 Celtic Court Ballmoor Buckingham Buckinghamshire MK18 1RQ
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
................................................................. Mr T Prentice - Trustee
Page 1
Independent Examiner's Report to the Trustees of Calvary Baptist Church Peterborough
## Independent examiner's report to the trustees of Calvary Baptist Church Peterborough
I report to the charity trustees on my examination of the accounts of Calvary Baptist Church Peterborough (the Trust) for the year ended 31st December 2021.
## Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Courts Accountancy Services Ltd
Courts Accountancy Services Ltd
Investment House
26 Celtic Court
Ballmoor
Buckingham
Buckinghamshire
MK18 1RQ
Date: .............................................
Page 2
Calvary Baptist Church Peterborough
## Statement of Financial Activities for the Year Ended 31st December 2021
|Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
41,503
Investment income
2
3
Total
41,506
EXPENDITURE ON
Raising funds
3
14,458
Charitable activities
Direct charity expenditure
(365)
Total
14,093
NET INCOME
27,413
RECONCILIATION OF FUNDS
Totalfundsbrought forward
62,162
TOTAL FUNDS CARRIED FORWARD
89,575|Period
8.6.20
Year Ended
to
31.12.21
31.12.20
Restricted
Total
Total
funds
funds
funds
£
£
£
-
41,503
17,495
-
3
5
-
41,506
17,500
-
14,458
5,862
-
(365)
-
-
14,093
5,862
-
27,413
11,638
-
62,162
50,524
-
89,575
62,162|Period
8.6.20
Year Ended
to
31.12.21
31.12.20
Restricted
Total
Total
funds
funds
funds
£
£
£
-
41,503
17,495
-
3
5
-
41,506
17,500
-
14,458
5,862
-
(365)
-
-
14,093
5,862
-
27,413
11,638
-
62,162
50,524
-
89,575
62,162|
|---|---|---|
|||17,500|
|||5,862
-|
|||5,862|
|||11,638
50,524|
|||62,162|
The notes form part of these financial statements
Page 3
## Calvary Baptist Church Peterborough
## Balance Sheet
## 31st December 2021
|Notes
FIXED ASSETS
Tangible assets
6
CURRENT ASSETS
Debtors
7
Cash at bank
CREDITORS
Amounts falling due within one year
8
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS
9
Unrestricted funds
TOTAL FUNDS|Unrestricted
fund
£
11,957
-
79,015
79,015
(1,397)
77,618
89,575
89,575|Restricted
funds
£
-
-
-
-
-
-
-
-|31.12.21
Total
funds
£
11,957
-
79,015
79,015
(1,397)
77,618
89,575
89,575
89,575
89,575|31.12.20
Total
funds
£
8,467
73
53,622|
|---|---|---|---|---|
|||||53,695
-|
|||||53,695|
|||||62,162|
|||||62,162|
|||||62,162|
|||||62,162|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. Trustee
The notes form part of these financial statements
Page 4
Calvary Baptist Church Peterborough
Notes to the Financial Statements
## for the Year Ended 31st December 2021
## 1. ACCOUNTING POLICIES
## Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance Fixtures and fittings - 25% on reducing balance Motor vehicles - 15% on reducing balance
Taxation
The charity is exempt from tax on its charitable activities.
## Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
continued...
Page 5
Calvary Baptist Church Peterborough
## Notes to the Financial Statements - continued
## for the Year Ended 31st December 2021
|2.|INVESTMENT INCOME|||
|---|---|---|---|
||||Period|
||||8.6.20|
|||Year Ended|to|
|||31.12.21|31.12.20|
|||£|£|
||Deposit account interest|3|5|
|3.|RAISING FUNDS|||
||Raising donationsandlegacies|||
||||Period|
||||8.6.20|
|||Year Ended|to|
|||31.12.21|31.12.20|
|||£|£|
||Support costs|11,403|5,862|
|4.|TRUSTEES' REMUNERATION AND BENEFITS|||
||There were no trustees' remuneration or other benefits for the year ended 31st December||2021 nor for the|
||period ended 31st December 2020.|||
## Trustees' expenses
There were no trustees' expenses paid for the year ended 31st December 2021 nor for the period ended 31st December 2020.
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES|||
|---|---|---|
|Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
17,495
Investment income
5
Total
17,500
EXPENDITURE ON
Raising funds
5,862
NET INCOME
11,638|Restricted
funds
£
-
-
-
-
-|Total
funds
£
17,495
5|
|||17,500|
|||5,862
11,638|
Page 6
continued...
Calvary Baptist Church Peterborough
## Notes to the Financial Statements - continued
## for the Year Ended 31st December 2021
|5.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
fund
£
RECONCILIATION OF FUNDS
Totalfundsbrought forward
50,524
TOTAL FUNDS CARRIED FORWARD
62,162
6.
TANGIBLE FIXED ASSETS
Fixtures
Plant and
and
machinery
fittings
£
£
COST
At 1st January 2021
950
1,974
Additions
6,691
-
At 31st December 2021
7,641
1,974
DEPRECIATION
At 1st January 2021
237
-
Charge for year
1,850
484
At 31st December 2021
2,087
484
NET BOOK VALUE
At 31st December 2021
5,554
1,490
At 31st December 2020
713
1,974||Restricted
funds
£
-
-
Motor
vehicles
£
7,820
-
7,820
2,040
867
2,907
4,913
5,780||Total
funds
£
50,524|
|---|---|---|---|---|
|||||62,162|
|||||Totals
£
10,744
6,691
17,435
2,277
3,201
5,478
11,957
8,467|
||||||
||||||
||||||
||||||
||||||
continued...
Page 7
Calvary Baptist Church Peterborough
## Notes to the Financial Statements - continued
|for the Year Ended 31st December 2021
7.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
8.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Other creditors
9.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS|At 1.1.21
£
62,162
62,162
Incoming
resources
£
41,506
41,506|31.12.21
31.12.20
£
£
-
73
31.12.21
31.12.20
£
£
786
-
611
-
1,397
-
Net
movement
At
in funds
31.12.21
£
£
27,413
89,575
27,413
89,575
Resources
Movement
expended
in funds
£
£
(14,093)
27,413
(14,093)
27,413|
|---|---|---|
Page 8
continued...
Calvary Baptist Church Peterborough
for the Year Ended 31st December 2021
## Notes to the Financial Statements - continued
## 9. MOVEMENT IN FUNDS - continued
## Comparatives for movement in funds
|At 8.6.20
£
Unrestricted funds
General fund
50,524
TOTAL FUNDS
50,524
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
17,500
TOTAL FUNDS
17,500|Net
movement
At
in funds
31.12.20
£
£
11,638
62,162
11,638
62,162
Resources
Movement
expended
in funds
£
£
(5,862)
11,638
(5,862)
11,638|
|---|---|
## 10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31st December 2021.
Page 9
Calvary Baptist Church Peterborough
## Detailed Statement of Financial Activities
## for the Year Ended 31st December 2021
|Detailed Statement of Financial Activities
for the Year Ended 31st December 2021||||
|---|---|---|---|
||||Period|
||||8.6.20|
||Year Ended||to|
||31.12.21||31.12.20|
|||£|£|
|INCOME AND ENDOWMENTS||||
|Donationsandlegacies||||
|Tithes and offerings||28,822|15,155|
|Donations||12,681|2,340|
|||41,503|17,495|
|Investmentincome||||
|Deposit account interest||3|5|
|Total incoming resources||41,506|17,500|
|EXPENDITURE||||
|Support costs||||
|Management||||
|Administration||1,088|157|
|Ministries||2,819|919|
|Support||3,680|1,920|
|Depreciation of tangible and heritage||||
|assets||3,201|641|
|||10,788|3,637|
|Other||||
|Premises costs||2,693|2,225|
|Governance costs||||
|Accountancy and legal fees||612|-|
|Total resources expended||14,093|5,862|
|Netincome||27,413|11,638|
This page does not form part of the statutory financial statements
Page 10
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Signed by Jonathan VandenHurk using authentication code cHBSdnZjU3NLKm5y at IP address 86.129.226.223, on 2022/10/25 16:40:32 Z.
Jonathan VandenHurk's e-mail address is: jonathan.vandenhurk@calvarybaptistchurch.org.uk.