REGISTERED CHARITY NUMBER: 800411
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2020
FOR
ROCKWELL GREEN CHRISTIAN FELLOWSHIP
Anthony Doyle Old Town Hall Fore Street Wellington Somerset TA21 8LS
ROCKWELL GREEN CHRISTIAN FELLOWSHIP
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2020
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 10 |
| Detailed Statement of Financial Activities | 11 | to | 12 |
ROCKWELL GREEN CHRISTIAN FELLOWSHIP
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2020
The trustees present their report with the financial statements of the charity for the year ended 31st December 2020. 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).
OBJECTIVES AND ACTIVITIES
Review of Activities
Our activities have been seriously affected by the Covid pandemic, with the church building being closed for much of the year. Our income has not been seriously affected by this as most of our income comes from members' standing orders rather than collections.
The only activity which has not been affected is the use of the building by the local PCSO as a hub for policing the area. During the autumn when opening of the building was possible, Life Central Church and Living Light Christian Church both used the church premises for services or meetings, Slimming World began again and Courtfields School held some examinations there.
We continue to support financiallythe Barnabas Fellowship of Churches which includes giving to projects in Africa and Israel. With other churches we have been financing a part-time chaplain to Courtfields School in Wellington.
During the year under review the charity had two part-time employees
FINANCIAL REVIEW Reserves policy
The trustees have established a reserves policy which is covered by the balance in the trust's bank deposit account subject to a minimum of £15,000.
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
800411
Principal address
Rockwell Green Christian Centre Rockwell Green Wellington Somerset TA21 9BS
Trustees
R W A Rhodes P Gibson D Thomas Mrs E M Bright A Wilding (appointed 16/11/2020)
Independent Examiner
Anthony Doyle Old Town Hall Fore Street Wellington Somerset TA21 8LS
Page 1
ROCKWELL GREEN CHRISTIAN FELLOWSHIP
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2020
Approved by order of the board of trustees on 10th September 2021 and signed on its behalf by:
R W A Rhodes - Trustee
Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ROCKWELL GREEN CHRISTIAN FELLOWSHIP
Independent examiner's report to the trustees of Rockwell Green Christian Fellowship
I report to the charity trustees on my examination of the accounts of Rockwell Green Christian Fellowship (the Trust) for the year ended 31st December 2020.
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:
-
accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
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.
Anthony Doyle Old Town Hall Fore Street Wellington Somerset TA21 8LS
10th September 2021
Page 3
ROCKWELL GREEN CHRISTIAN FELLOWSHIP
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2020
| 31/12/20 | 31/12/19 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies | 46,484 | 45,340 | |
| Other trading activities | 2 | 441 | 733 |
| Investment income | 3 | 46 | 107 |
| Total | 46,971 | 46,180 | |
| EXPENDITURE ON | |||
| Raising funds | 15,100 | 12,143 | |
| Charitable activities | |||
| Sundry | 431 | 507 | |
| Other | 27,245 | 23,355 | |
| Total | 42,776 | 36,005 | |
| NET INCOME | 4,195 | 10,175 | |
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | 413,455 | 403,280 | |
| TOTAL FUNDS CARRIED FORWARD | 417,650 | 413,455 |
The notes form part of these financial statements
Page 4
ROCKWELL GREEN CHRISTIAN FELLOWSHIP
BALANCE SHEET 31ST DECEMBER 2020
| 31/12/20 Unrestricted fund Notes £ FIXED ASSETS Tangible assets 6 365,824 CURRENT ASSETS Debtors 7 5,436 Cash at bank 47,629 53,065 CREDITORS Amounts falling due within one year 8 (1,239) NET CURRENT ASSETS 51,826 TOTAL ASSETS LESS CURRENT LIABILITIES 417,650 NET ASSETS 417,650 FUNDS 9 Unrestricted funds 417,650 TOTAL FUNDS 417,650 |
31/12/19 Total funds £ 366,255 4,938 46,480 51,418 (4,218) 47,200 413,455 413,455 413,455 413,455 |
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 10th September 2021 and were signed on its behalf by:
R W A Rhodes - Trustee
The notes form part of these financial statements
Page 5
ROCKWELL GREEN CHRISTIAN FELLOWSHIP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2020
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.
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.
2. OTHER TRADING ACTIVITIES
| OTHER TRADING ACTIVITIES | ||
|---|---|---|
| 31/12/20 | 31/12/19 | |
| £ | £ | |
| Use of Hall | 441 | 733 |
Page 6
continued...
ROCKWELL GREEN CHRISTIAN FELLOWSHIP
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2020
3. INVESTMENT INCOME
| INVESTMENT INCOME | ||
|---|---|---|
| 31/12/20 | 31/12/19 | |
| £ | £ | |
| Deposit account interest | 46 | 107 |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31st December 2020 nor for the year ended 31st December 2019.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31st December 2020 nor for the year ended 31st December 2019.
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| fund | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 45,340 |
| Other trading activities | 733 |
| Investment income | 107 |
| Total | 46,180 |
| EXPENDITURE ON | |
| Raising funds | 12,143 |
| Charitable activities | |
| Sundry | 507 |
| Other | 23,355 |
| Total | 36,005 |
| NET INCOME | 10,175 |
| RECONCILIATION OF FUNDS | |
| Total funds brought forward | 403,280 |
| TOTAL FUNDS CARRIED FORWARD | 413,455 |
continued...
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ROCKWELL GREEN CHRISTIAN FELLOWSHIP
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2020
| 6. | TANGIBLE FIXED ASSETS | |||||
|---|---|---|---|---|---|---|
| Freehold | Furniture | |||||
| property | & equipment | Totals | ||||
| £ | £ | £ | ||||
| COST | ||||||
| At 1st January 2020 and | ||||||
| 31st December 2020 | 363,381 | 25,525 | 388,906 | |||
| DEPRECIATION | ||||||
| At 1st January 2020 | - | 22,651 | 22,651 | |||
| Charge for year | - | 431 | 431 | |||
| At 31st December 2020 | - | 23,082 | 23,082 | |||
| NET BOOK VALUE | ||||||
| At 31st December 2020 | 363,381 | 2,443 | 365,824 | |||
| At 31st December 2019 | 363,381 | 2,874 | 366,255 | |||
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||||
| 31/12/20 | 31/12/19 | |||||
| £ | £ | |||||
| Prepayments and accrued income | 5,436 | 4,938 | ||||
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||||
| 31/12/20 | 31/12/19 | |||||
| £ | £ | |||||
| Other creditors | 1,239 | 4,218 | ||||
| 9. | MOVEMENT IN FUNDS | |||||
| Net | ||||||
| movement | At | |||||
| At | 1/1/20 | in funds | 31/12/20 | |||
| £ | £ | £ | ||||
| Unrestricted funds | ||||||
| General fund | 413,455 | 4,195 | 417,650 | |||
| TOTAL FUNDS | 413,455 | 4,195 | 417,650 | |||
| Net movement in funds, included in the above are as follows: | ||||||
| Incoming | Resources | Movement | ||||
| resources | expended | in funds | ||||
| £ | £ | £ | ||||
| Unrestricted funds | ||||||
| General fund | 46,971 | (42,776) | 4,195 | |||
| TOTAL FUNDS | 46,971 | (42,776) | 4,195 |
continued...
Page 8
ROCKWELL GREEN CHRISTIAN FELLOWSHIP
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2020
9. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Unrestricted funds General fund TOTAL FUNDS |
Net movement At 1/1/19 in funds £ £ 403,280 10,175 403,280 10,175 |
At 31/12/19 £ 413,455 |
|---|---|---|
| 413,455 |
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 46,180 | (36,005) | 10,175 |
| TOTAL FUNDS | 46,180 | (36,005) | 10,175 |
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Net movement At 1/1/19 in funds £ £ 403,280 14,370 403,280 14,370 |
At 31/12/20 £ 417,650 |
|---|---|---|
| 417,650 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 93,151 | (78,781) | 14,370 |
| TOTAL FUNDS | 93,151 | (78,781) | 14,370 |
continued...
Page 9
ROCKWELL GREEN CHRISTIAN FELLOWSHIP
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2020
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31st December 2020.
Page 10
ROCKWELL GREEN CHRISTIAN FELLOWSHIP
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2020
| 31/12/20 | 31/12/19 | |
|---|---|---|
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Gifts | 41,701 | 40,177 |
| Gift aid | 4,783 | 5,163 |
| 46,484 | 45,340 | |
| Other trading activities | ||
| Use of Hall | 441 | 733 |
| Investment income | ||
| Deposit account interest | 46 | 107 |
| Total incoming resources | 46,971 | 46,180 |
| EXPENDITURE | ||
| Raising donations and legacies | ||
| Insurance | 4,526 | 4,380 |
| Light and heat | 2,855 | 3,092 |
| Telephone | 754 | 963 |
| Printing post and stationery | - | 52 |
| Property & equipment repairs | 5,076 | 2,066 |
| Website & computer expenses | 30 | 30 |
| Worship & teaching resources | - | 60 |
| Independent examiner fees | 974 | 1,019 |
| Licences & subscriptions | 558 | 366 |
| Church events | 327 | - |
| Sundry expenses | - | 115 |
| 15,100 | 12,143 | |
| Charitable activities | ||
| Depn of furniture & equipment | 431 | 507 |
| Other | ||
| Barnabas tithe | 6,360 | 4,531 |
| Gifts & donations | 4,759 | 2,462 |
| Visiting speakers | 450 | 1,250 |
| Pastor's salary | 14,679 | 12,917 |
| Other wages & salaries | 893 | 861 |
| Literature & training | - | 70 |
| Catering expenses | 104 | 636 |
| Children's & youth work | - | 66 |
| Travel expenses | - | 562 |
| 27,245 | 23,355 |
This page does not form part of the statutory financial statements
Page 11
ROCKWELL GREEN CHRISTIAN FELLOWSHIP
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2020
| 31/12/20 | 31/12/19 | |
|---|---|---|
| £ | £ | |
| Total resources expended | 42,776 | 36,005 |
| Net income | 4,195 | 10,175 |
This page does not form part of the statutory financial statements
Page 12