REGISTERED CHARITY NUMBER: 800411
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2021
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 2021
| 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 |
ROCKWELL GREEN CHRISTIAN FELLOWSHIP
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).
OBJECTIVES AND ACTIVITIES
Review of Activities
There has been a significant reduction in offerings compared with the year to 31 December 2020, but our expenditure has also reduced, Nevertheless, there has been a deficit in our accounts this year.
Again, our activities have been affected by closure of the building through part of the year due to Covid-19.
In order to meet more freely as a church, we held services outside in the car park during the summer months, and in the winter months, introduced a fortnightly midweek barbecue with a firepit, to welcome folk from outside the church, particularly from the village. This has been successful, and apart from ongoing catering costs involved, there was an initial one-off cost in providing outdoor furniture and associated sundries.
While some community use of our building ceased, other activities took their place, and we now see groups involved with children, with older folk, as well as continued use by Slimming World. The police still use our premises as a hub for PCSO. Other groups use some of our room for storage.
We continue to support financially the 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 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 (resigned 26/3/2021) A Wilding
Page 1
ROCKWELL GREEN CHRISTIAN FELLOWSHIP
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2021
REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner Anthony Doyle Old Town Hall Fore Street Wellington Somerset TA21 8LS
Approved by order of the board of trustees on ............................................. 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 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:
-
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
8th July 2022
Page 3
ROCKWELL GREEN CHRISTIAN FELLOWSHIP
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2021
| 31/12/21 | 31/12/20 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies | 35,284 | 46,484 | |
| Other trading activities | 2 | 1,956 | 441 |
| Investment income | 3 | - | 46 |
| Total | 37,240 | 46,971 | |
| EXPENDITURE ON | |||
| Raising funds | 15,083 | 15,100 | |
| Charitable activities | |||
| Sundry | 366 | 431 | |
| Other | 25,639 | 27,245 | |
| Total | 41,088 | 42,776 | |
| NET INCOME/(EXPENDITURE) | (3,848) | 4,195 | |
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | 417,650 | 413,455 | |
| TOTAL FUNDS CARRIED FORWARD | 413,802 | 417,650 |
The notes form part of these financial statements
Page 4
ROCKWELL GREEN CHRISTIAN FELLOWSHIP
BALANCE SHEET 31ST DECEMBER 2021
| 31/12/21 Unrestricted fund Notes £ FIXED ASSETS Tangible assets 6 365,458 CURRENT ASSETS Debtors 7 5,525 Cash at bank 43,698 49,223 CREDITORS Amounts falling due within one year 8 (879) NET CURRENT ASSETS 48,344 TOTAL ASSETS LESS CURRENT LIABILITIES 413,802 NET ASSETS 413,802 FUNDS 9 Unrestricted funds 413,802 TOTAL FUNDS 413,802 |
31/12/20 Total funds £ 365,824 5,436 47,629 53,065 (1,239) 51,826 417,650 417,650 417,650 417,650 |
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. 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 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.
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
| 31/12/21 | 31/12/20 | |
|---|---|---|
| £ | £ | |
| Use of Hall | 1,956 | 441 |
Page 6
continued...
ROCKWELL GREEN CHRISTIAN FELLOWSHIP
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2021
3. INVESTMENT INCOME
| INVESTMENT INCOME | ||
|---|---|---|
| 31/12/21 | 31/12/20 | |
| £ | £ | |
| Deposit account interest | - | 46 |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31st December 2021 nor for the year ended 31st December 2020.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31st December 2021 nor for the year ended 31st December 2020.
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| fund | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 46,484 |
| Other trading activities | 441 |
| Investment income | 46 |
| Total | 46,971 |
| EXPENDITURE ON | |
| Raising funds | 15,100 |
| Charitable activities | |
| Sundry | 431 |
| Other | 27,245 |
| Total | 42,776 |
| NET INCOME | 4,195 |
| RECONCILIATION OF FUNDS | |
| Total funds brought forward | 413,455 |
| TOTAL FUNDS CARRIED FORWARD | 417,650 |
continued...
Page 7
ROCKWELL GREEN CHRISTIAN FELLOWSHIP
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2021
| 6. | TANGIBLE FIXED ASSETS | |||||
|---|---|---|---|---|---|---|
| Freehold | Furniture | |||||
| property | & equipment | Totals | ||||
| £ | £ | £ | ||||
| COST | ||||||
| At 1st January 2021 and | ||||||
| 31st December 2021 | 363,381 | 25,525 | 388,906 | |||
| DEPRECIATION | ||||||
| At 1st January 2021 | - | 23,082 | 23,082 | |||
| Charge for year | - | 366 | 366 | |||
| At 31st December 2021 | - | 23,448 | 23,448 | |||
| NET BOOK VALUE | ||||||
| At 31st December 2021 | 363,381 | 2,077 | 365,458 | |||
| At 31st December 2020 | 363,381 | 2,443 | 365,824 | |||
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||||
| 31/12/21 | 31/12/20 | |||||
| £ | £ | |||||
| Prepayments and accrued income | 5,525 | 5,436 | ||||
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||||
| 31/12/21 | 31/12/20 | |||||
| £ | £ | |||||
| Other creditors | 879 | 1,239 | ||||
| 9. | MOVEMENT IN FUNDS | |||||
| Net | ||||||
| movement | At | |||||
| At | 1/1/21 | in funds | 31/12/21 | |||
| £ | £ | £ | ||||
| Unrestricted funds | ||||||
| General fund | 417,650 | (3,848) | 413,802 | |||
| TOTAL FUNDS | 417,650 | (3,848) | 413,802 | |||
| Net movement in funds, included in the above are as follows: | ||||||
| Incoming | Resources | Movement | ||||
| resources | expended | in funds | ||||
| £ | £ | £ | ||||
| Unrestricted funds | ||||||
| General fund | 37,240 | (41,088) | (3,848) | |||
| TOTAL FUNDS | 37,240 | (41,088) | (3,848) |
continued...
Page 8
ROCKWELL GREEN CHRISTIAN FELLOWSHIP
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2021
9. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Unrestricted funds General fund TOTAL FUNDS |
At 1/1/20 £ 413,455 413,455 |
Net movement in funds £ 4,195 4,195 |
At 31/12/20 £ 417,650 |
|---|---|---|---|
| 417,650 |
Comparative 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 |
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund TOTAL FUNDS |
At 1/1/20 £ 413,455 413,455 |
Net movement in funds £ 347 347 |
At 31/12/21 £ 413,802 |
|---|---|---|---|
| 413,802 |
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 | 84,211 | (83,864) | 347 |
| TOTAL FUNDS | 84,211 | (83,864) | 347 |
continued...
Page 9
ROCKWELL GREEN CHRISTIAN FELLOWSHIP
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2021
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31st December 2021.
Page 10
ROCKWELL GREEN CHRISTIAN FELLOWSHIP
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2021
| 31/12/21 | 31/12/20 | |
|---|---|---|
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Gifts | 31,011 | 41,701 |
| Gift aid | 4,273 | 4,783 |
| 35,284 | 46,484 | |
| Other trading activities | ||
| Use of Hall | 1,956 | 441 |
| Investment income | ||
| Deposit account interest | - | 46 |
| Total incoming resources | 37,240 | 46,971 |
| EXPENDITURE | ||
| Raising donations and legacies | ||
| Insurance | 4,909 | 4,526 |
| Light and heat | 3,315 | 2,855 |
| Telephone | 369 | 754 |
| Property & equipment repairs | 4,386 | 5,076 |
| Website & computer expenses | - | 30 |
| Independent examiner fees | 421 | 974 |
| Licences & subscriptions | 744 | 558 |
| Church events | - | 327 |
| Sundry admin expenses | 939 | - |
| 15,083 | 15,100 | |
| Charitable activities | ||
| Depn of furniture & equipment | 366 | 431 |
| Other | ||
| Barnabas tithe | 5,400 | 6,360 |
| Gifts & donations | 3,275 | 4,759 |
| Visiting speakers | - | 450 |
| Pastor's salary | 15,749 | 14,679 |
| Other wages & salaries | 801 | 893 |
| Catering expenses | 414 | 104 |
| 25,639 | 27,245 | |
| Total resources expended | 41,088 | 42,776 |
| Net (expenditure)/income | (3,848) | 4,195 |
This page does not form part of the statutory financial statements
Page 11