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← North Plymouth Community Church

2023-03-31-accounts

The Charity Registration Number is: - 1050309

North Plymouth Community Church

Report and Accounts

31 March 2023

North Plymouth Community Church

Report and accounts for the year ended 31 March 2023

Contents

Page
Trustees' annual Report 1
Independent examiner's report to the trustees 6
Statement of financial activities 8
Statement of financial position 9
Notes to the financial statements 10

North Plymouth Community Church

Trustees' Annual Report for the year ended 31 March 2023

The Trustees present their Report and Accounts for the year ended 31 March 2023.

Reference and administrative details

Registered charity name:

The legal name of the charity is: - North Plymouth Community Church

The charity registration number:

The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1050309

The principal operating address of the charity:

Plymbridge Road Estover, Plymouth PL6 7LF

The Trustees in office during the year: -

Mr. M Allen (Chairman) Mrs. I I Hall Mr D B Taylor Mr R Clift Mrs J L Taylor Miss H Keyes Mr D J Noble Mr R W Walkinshaw

Independent examiner:

Merlin Mbahin, FAAT, MIP Clear Blue Sky Accountancy Ltd Licensed Accountants 30B City Business Park Somerset Place Plymouth Devon PL3 4BB

1

North Plymouth Community Church

Trustees' Annual Report for the year ended 31 March 2023

The trustees present their report and the financial statements for the year ended 31 March 2023. The trustees who served during the year and up to the date of this report are set out on page 1.

Structure, governance, and management

The charity's investment powers are now conferred by the Trustee's Act 2000. A minimum of four holding trustees are appointed by resolution of the existing body.

Objectives and activities

The advancement of the Christian Religion by the proclamation and furtherance of the Gospel of God concerning his Son Jesus Christ the Lord and the preaching and teaching of the Word of God by the Church in accordance with the Statement of Fundamental Truths of Assemblies of God in Great Britain and Ireland as approved by the General Council.

Achievements and performance

Review of developments, activities and achievements

In planning our activities for the year, we kept in mind the charity commission guidance on public benefit.

The Worship Centre

The church experienced growth last year which is encouraging following the restrictions that had previously been imposed due to COVID. This growth was a combination of Christians moving between churches but also a number of people that were born again.

Dan Taylor was appointed a full-time pastor. Dan brings an enthusiasm for the word, and passion, and passion for outreach that we believe will be instrumental to the church moving forward.

Our online presence continues to expand, and the P.A system was upgraded during the financial year thanks to a legacy from the late Olive Richards.

Children's Church

The Children's Church meeting on a Sunday caters for between 5-15 children and this is focussed on making church relevant for children aged between 5 years and 12 years. There is a focus on the children being free to express themselves and make a difference in their own lives.

Additional premises were obtained in the last financial year which allows the team to focus more on the needs of the different age groups.

Reach

The REACH community outreach project is now in its 14th year, the aim of this project is:

2

North Plymouth Community Church

Trustees' Annual Report for the year ended 31 March 2023

Financial review

The charity's financial position at the end of the year ended 31 March 2023

The financial position of the charity at 31 March 2023 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows: -

Net income/(deficit)
Unrestricted Revenue Funds
available for the year
General purposes of the charity
Designated Fixed Asset Funds
Total Unrestricted Funds
Restricted Revenue Funds
Restricted Fixed Asset Funds
Total Restricted Funds
Total Funds		 2023
£
(5,765)
158,839
314,946
473,785
26,734
100,710
127,444
601,229		 2022
£
6,170
172,964
310,852
483,816
21,555
101,623
123,178
606,994

3

North Plymouth Community Church

Trustees' Annual Report for the year ended 31 March 2023

Financial review of the position at the reporting date, 31 March 2023.

The financial position of the charity remains positive. Income is stable and costs well under control.

The board of trustees are satisfied with the performance of the charity during the year and the position at 31st March 2023 and consider that the charity is in a strong position to continue its activities during the coming year, and that the charity's assets are adequate to fulfil its obligations.

There have been no changes in fixed assets except for those assets acquired in the year as shown in the financial statement.

Policies on reserves.

Purpose and Scope

The Charity Commission requires that the Managing Trustees of every charity establish and record a reserves policy for the charity. The term “reserves” means those funds which could be available for use quickly to meet an emergency situation. The reserves policy must be included in the annual report accompanying the accounts.

Policy

The Trustees of North Plymouth Community Church recognise that reserves are needed to manage cash flow delays where income arrives later than expenditure. Cash in the bank at any one time is normally sufficient to cover such delays. The Trustees will regularly consider the levels of current and expected income and expenditure and assess the level of cash reserves required to meet any shortfalls in cash receipts over payments. The Treasurer is authorised to accumulate a sum equivalent to between one- and six-months’ expenditure as reserves. The Trustees will consider the level of reserves to be held to cover any expected cash flow delays as well as potential emergencies where significant expenditure may be required before additional income can be raised. If the amount of reserves held exceeds the level assessed as required, the Trustees will develop a plan of using these excess reserves in a way that fulfils the charitable objectives of the church.

Availability and adequacy of assets of each of the funds

The board of Trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

Investment policy and investment objectives.

Trustees are responsible for making decisions about their charity’s investments. The income from the charity’s assets is to be used solely for the purpose of supporting the activities of the church, but specifically not for the maintenance of its fabric. The total income generated at present is more than sufficient to meet the Church's normal outgoings. Specifically, any grants received are to be agreed & signed off by the Church Council, not by the Treasurer, to ensure separation of duties. The investments must be managed by the Church Council in such a way as to provide sufficient income to enable the Church to carry out its purposes effectively both in the short term and over the longer term.

4

North Plymouth Community Church

Trustees' Annual Report for the year ended 31 March 2023

Statement of Trustees’ Responsibilities

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015 (as amended by the Bulletin issued in February 2016) .

In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to: -

statements of recommended practice have been

followed, subject to any material departures disclosed

and explained in the financial statements;

The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. 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.

The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that, on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.

This report was approved by the board of trustees on 10 January 2024. Mr. M Allen Trustee

5

North Plymouth Community Church

Independent Examiner’s Report to the Trustees of North Plymouth Community Church on the accounts for the year ended 31 March 2023

I report on the financial statements of North Plymouth Community church for the year ended 31 March 2023 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) adapted to meet the needs of unincorporated organisations, as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015 (as amended by the Bulletin issued in February 2016) published by the Charity Commission in England & Wales (CCEW) , effective January 2015 (The SORP), under the historical cost convention and the accounting policies set out on page 10.

Respective responsibilities of the Trustees and the Independent Examiner

As the trustees of the charity, you are responsible for the preparation of the accounts in accordance with the requirements of the charities Act 2011 (‘the Act’)

The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.

Having satisfied myself that the charity is not subject to audit under any legal provision, or otherwise, and is eligible for independent examination, it is my responsibility to: -

a) examine the accounts under Section 145 of the Act;

b) follow the procedures in the General Directions given by the Charity Commission under section 145(5)(b) of the Act and;

c) state whether particular matters have come to my attention. Basis of Independent Examiner's Statement and scope of work undertaken

I conducted my examination in accordance with the General Directions given by the Charity Commission under section 145(5)(b) of the Act, setting out the duties of an Independent Examiner in relation to the conducting of an Independent Examination. An Independent Examination includes a review of the accounting records kept by the charity and of the accounting systems employed by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that the financial statements comply with the SORP, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements.

The procedures undertaken do not provide all the evidence that would be required in an audit , and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries, and consequently I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.

I planned and performed my examination so as to satisfy myself that the objectives of the Independent Examination are achieved and before finalising the report, I obtained written assurances from the Trustees of all material matters.

6

North Plymouth Community Church

Independent Examiner’s Report to the Trustees of North Plymouth Community Church on the accounts for the year ended 31 March 2023

Independent Examiner's Statement, Report and Opinion

Subject to the limitations upon the scope of my work as detailed above, in connection with my examination, I can confirm that: -

This is a report in respect of an examination carried out under 145 of the Act and in accordance with General Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;

and that no matter has come to my attention in connection with my examination which gives me reasonable cause to believe that in any material respect the requirements: -

to keep accounting records in accordance with Section 130 of The Charities Act 2011;

when preparing accounts on an accrual’s basis, to prepare financial statements which accord with the accounting records and comply with the accounting requirements of the Act and the Regulations setting out the form and content of charity accounts;

have been prepared in accordance with The Charities Act 2011. and with the methods and principles set out in the FRS102 Statement of Recommended Practice - Accounting and Reporting by Charities (effective January 2016)

have not been met or to which, in my opinion, attention should be drawn in my report in order to enable a proper understanding of the accounts to be reached;

Merlin Mbahin FAAT, MIP - Independent Examiner of

Clear Blue Sky Accountancy Ltd Licensed Accountants 30B City Business Park Somerset Place PL3 4BB

This report was signed on 10 January 2024

7

North Plymouth Community Church - Statement of Financial Activities for the year ended 31 March 2023

SORP
Ref
Income & Endowments from:
Donations & Legacies
A1
Charitable activities
A2
Investments
A4
Other
A5
Total income
A
Expenditure on:
Expenditure on raising funds:
Cost of raising donations &
legacies
B1
Cost of raising other trading
activities
B1
Charitable activities
B2
Other expenditure
B2
Total expenditure
B
Net income/deficit for the year
Transfers between funds
C
Net income after transfers
A-B-C
Net movement in funds
Reconciliation of funds: -
E
Total funds brought forward
Total funds carried forward
Current year
Unrestricted
Funds
2023
£
68,045
-
217
13,446
Current year
Unrestricted
Funds
2023
£
68,045
-
217
13,446
Current year
Unrestricted
Funds
2023
£
68,045
-
217
13,446		 Current year
16,391
-
217
4,178
20,569
3,394
80
-
12,829
16,303
4,266
4,266
4,266
123,178
127,444
Restricted Funds
2023
£		 Current year
84,436
-
217
17,644
Total Funds
2023
£		 Current year
84,436
-
217
17,644
Total Funds
2023
£		 Prior Year
68,983
-
360
11,460
Total Funds
2022
£		 Prior Year
68,983
-
360
11,460
Total Funds
2022
£
81,728 102,297
62,281
28,026
1,212
16,543		 80,803

58,887
27,946
1,212
3,714
52,023
12,781
54
-
9,775
97,759 108,062 74,633
(10,031) (5,765) 6,170
-

(10,031)		 (5,765) 6,170
(10,031)
483,816		 (5,765)
606,994		 6,170
600,824
473,785 601,229 606,994

The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.

All the prior year transactions were unrestricted items, and no further analysis is required.

All activities derive from continuing operations.

The notes attached on pages 10 to 20 form an integral part of these accounts.

8

North Plymouth Community Church - Statement of Financial Position - Balance Sheet as at 31 March 2023

SORP
Note Ref 2023 2022
£ £
Fixed assets A
Tangible assets 7
A2		 415,656 412,475
Current assets B
Debtors 8 B2 8,442 7,206
Cash at bank and in hand B4 179,487 188,998
Total current assets 187,929 196,204
Creditors: amounts falling due within
one year
9
C1		 (2,356) (1,685)
Net current assets 184,573 194,519
The total net assets of the charity 601,229 606,994
The total net assets of the charity are funded by the funds of the charity, as follows: -
Restricted funds
Restricted Funds 12 D2 127,444 123,178
Unrestricted Funds 12 D2 473,785 483,816
Total charity funds 601,229 606,994

The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA.

The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.

The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on pages 6 and 7.

The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

Mr. M Allen (Chairman)

Trustee

Approved by the board of trustees on 10 January 2024

The notes attached on pages 10 to 20 form an integral part of these accounts.

9

North Plymouth Community Church

Notes to the Accounts for the year ended 31 March 2023

1 Accounting policies

Policies relating to the production of the accounts.

Basis of preparation and accounting convention

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015 (as amended by the Bulletin issued in February 2016) published by the Charity Commission in England & Wales (CCEW) ,effective January 2016, (The SORP), and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015 (as amended by the Bulletin issued in February 2016) in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

Following accounting policies in place prior to the SORP 2015

Under the SORP 2015, where there is no specific requirement to adopt a particular accounting requirement, a charity may follow their existing accounting policies provided that the policy and related disclosures made are consistent with accepted accounting practice. This charity has decided that the accounting policies which it followed prior to the SORP 2015, shall continue to be followed: -

Policies relating to categories of income and income recognition.

Nature of income

Gross income represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.

Categories of Income

Income is categorised as income from exchange transactions (contract income) and income from non-exchange transactions (gifts), investment income and other income.

Income from exchange transactions is received by the charity for goods or services supplied under contract or where entitlement is subject to fulfilling performance related conditions. The income the charity receives is approximately equal in value to the goods or services supplied by the charity to the purchaser.

Income from a non-exchange transaction is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange.

Income recognition

Income, whether from exchange or non-exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.

Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.

All income is accounted for gross, before deducting any related fees or costs.

10

North Plymouth Community Church

Notes to the Accounts for the year ended 31 March 2023

Policies relating to expenditure on goods and services provided to the charity.

Policies relating to assets, liabilities and provisions and other matters.

Tangible fixed assets

Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition.

Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value of estimated useful lives. Freehold property - 2% straight line Fixture, fittings and equipment - 15% reducing balance. Computer equipment - 25% reducing balance

Accounting for capital grants and fixed asset funds.

The board of trustees consider that, in order to comply with the SORP, gifts of tangible fixed assets or grants of a capital nature given for specific purposes and fully utilised in the furtherance of the objects of the charity should be credited to a fixed asset fund after the sums have been properly expended on the restricted purpose. The related asset is shown in the balance sheet at the full cost of acquisition or subsequent revaluation.

In the current year, a sum of £nil (2022 - £nil) was transferred to a restricted fixed asset fund in accordance with this policy.

If the related assets are subject to restrictions by the grant making organisation on their use and disposal, then these restrictions are noted in the fixed asset section of these accounts. In such circumstances, the fixed asset fund created is treated as a restricted fixed asset fund. As the related assets are depreciated, then a transfer is made from restricted fixed asset funds to unrestricted revenue reserves to reflect the diminution in the asset subject to the restriction. In this year, a sum of £nil (2022-£nil) was transferred from restricted fixed asset funds to unrestricted revenue reserves and nil was transferred to fixed asset fund.

Any residual liability to the donor arising from, for example, the asset’s future sale, is disclosed as a contingent liability unless the event that would trigger repayment of the grant becomes probable in which case a liability for repayment is recognised.

Where fixed assets are acquired out of unrestricted funds, a similar designated fixed asset fund is created. In this year, acquisitions totaling £nil (2022 - £nil) were transferred to the designated fixed asset fund, and depreciation of £nil (2022 - £nil) was transferred back to unrestricted revenue reserves.

Insofar as this policy relates to Government grants and to the extent that it may be a departure from the Statement of Standard Accounting Practice Number 4, such departure is justified on the basis that it is in order to comply with the SORP.

Debtors

Debtors are measured at their recoverable amounts at the balance sheet date.

Creditors and provisions

Creditors and provisions for liabilities and charges are recognised and measured according to the usual conventions applicable to accruals accounting.

11

North Plymouth Community Church

Notes to the Accounts for the year ended 31 March 2023

2 Liability to taxation

As a registered charity, the organisation is exempt from income and corporation tax to the extent that its income and gains are applied towards the charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities

3 Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

4 Net surplus before tax in the financial year

The net surplus before tax in the financial year is stated after charging: -
Depreciation of owned fixed assets		 2023
2022
£
£
10,725
8,047

5 The contribution of volunteers

The charity depends on the support of its unpaid Trustees and volunteers, which is greatly appreciated.

The volunteers and the charity accept and agree that no contract of employment is created by these arrangements.

6 Staff costs and emoluments

Staff costs and emoluments
Salary costs
Gross Salaries and Employer contributions to pension plans
Total salaries, wages and related costs
Numbers of full-time employees or full-time equivalents
The estimated average full-time equivalent number of all staff employed in
the year was		 2023

£
53,017		 2022
£
33,473
53,017
2023
2		 33,473
2022
3

No employees received emoluments (excluding pension costs) in excess of £60,000 per annum. The estimated average full time equivalent number of all staff employed incorrect showing 3 in last year account – the correct figure is 1.

Trustee remuneration and expenses

Following trustees have been paid remuneration from employment with the charity: Mr R A Clift – Senior Minister, Mr. Daniel Taylor – Minister. The total cost to the charity of paying remuneration to the above trustees including employer pension and National Insurance contributions was £53,017.

12

North Plymouth Community Church

Notes to the Accounts for the year ended 31 March 2023

7Tangible fixed assets
9 Creditors: amounts falling due within one year
Accruals and deferred income
Social security and other taxes
10 Income and Expenditure account summary
At 1 April 2022
Surplus/deficit after tax for the year
At 31 March 2023
Cost
At 1 April 2022
Additions
At 31 March 2023
Depreciation
At 1 April 2022
Charge for the year
At 31 March 2023
Net book value
At 31 March 2023
At 31 March 2022
8 Debtors
Prepayments and accrued income
Gift Aid tax and interest receivable		 Land &
Furniture &
Buildings
fittings
£
£
472,414
86,554
-
13,906		 Computer
equipment
£

3,429

-		 £
Total
562,397
13,906
472,414
100,460
3,429		 576,303
94,461
52,935
5,547
5,043
2,526

135
149,922
10,725
100,008
57,978
2,661		 160,647
372,406
42,482
768		 415,656
377,953
33,619
903		 412,475

8,442
2023
£
971
7,471


7,206
2022
£
1,685
-
1,685
2022
£
600,824
6,170
606,994
2022
£
3,485
3,721

2023
£
1,500
856



2,356

2023
£
606,994
(5,765)



601,229

13

North Plymouth Community Church

Notes to the Accounts for the year ended 31 March 2023

11 Particulars of how particular funds are represented by assets and liabilities

At 31 March 2023
Tangible Fixed Assets
Investments at valuation: -
Current Assets
Current Liabilities
At 1 April 2022
Tangible Fixed Assets
Investments at valuation: -
Current Assets
Current Liabilities		 Unrestricted
funds
£
Designate
d funds
£
Restricte
d Funds
£
Total
Funds
£
314,946
161,195
- 100,710
- 26,734
415,656
187,929
(2,356)
-
-
(2,356)
473,785
-
127,444
601,229
Unrestricted
Designate
d
Restricted
Total
Funds
funds
Funds
Funds
£
310,852
£
£
- 101,640
£
412,475
174,649
- 21,555
196,204
(1,685)
- -
(1,685)
483,816
-
123,178
606,994

12 Change in total funds over the year as shown in Note 11, analysed by individual funds

Unrestricted and designated funds: -
Unrestricted Revenue Funds
Unrestricted Fixed Asset Funds
Total unrestricted and designated funds
Restricted funds: -
Restricted Fixed Asset Funds
Restricted Revenue Funds
Total restricted funds
Total charity funds		 Funds
Movement in
Transfers
Funds
Brought
funds in 2023
Forward
Between
funds in 2023
carried
forward to
from 2022
2024
£
See Note 14
£
£
£
172,964
(14,125)
-
158,839
310,852
4,094
-
314,946
483,816
(10,031)
-
473,785
101,623
(913)
-
100,710
21,555
5,179
-
26,734
123,178
4,266
-
127,444
606,994
(5,765)
-
601,229

14

North Plymouth Community Church

Notes to the Accounts for the year ended 31 March 2023

13 Analysis of movements in funds over the year as shown in Note 11

Unrestricted and designated funds: -
Unrestricted Revenue Funds
Restricted funds: -
Restricted Revenue Funds		 Other
Income
Expenditure
Gains &
Movement
Losses
in funds
2023
2023
2023
2022
£
£
£
£
81,728
(91,759)
-
(10,031)
20,569
(16.303)
-
4,266		 Other
Income
Expenditure
Gains &
Movement
Losses
in funds
2023
2023
2023
2022
£
£
£
£
81,728
(91,759)
-
(10,031)
20,569
(16.303)
-
4,266		 Other
Income
Expenditure
Gains &
Movement
Losses
in funds
2023
2023
2023
2022
£
£
£
£
81,728
(91,759)
-
(10,031)
20,569
(16.303)
-
4,266
102,297 (108,062)
-		 (5,765)

14 The purposes for which the funds as detailed in note 13 are held by the charity are: -

Unrestricted and designated funds: -

Unrestricted Revenue Funds

Designated Fixed Asset Funds

These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and, subject to charity legislation, are free from all restrictions on their use.

The purpose of these funds is described under the accounting policy 'Accounting for capital grants and fixed asset funds'.

Restricted funds: -

Restricted Fixed Asset Funds

The purpose of these funds is described under the accounting policy 'Accounting for capital grants and fixed asset funds'.

Restricted Revenue Funds

Funding was received for specific projects.

15 Ultimate controlling party

The charity is under the control of its legal members.

15

North Plymouth Community Church Detailed analysis of income and expenditure for the year ended 31 March 2023 as required by the SORP 2015

This analysis is classified by conventional nominal descriptions and not by activity.

16Donations and Legacies
Revenue grants & donations
Donations
Titnes and Offerings
Other
Food bank
Sam Nebout Special
Ukraine Special Offering
Building Fund
Donations and gifts – REACH
Gifts
Total donations and legacies		 Current year
Current year
Current year
Unrestricted
Restricted Funds
Total Funds
Funds
2023
2023
2023
£
£
£

58,229
-
58,229
100
-
100
-
16,210
16,210
-
-
-
-
-
-
-
-
-
-
181
181
9,716
-
9,716
A1
68,045
16,391
84,436		 Prior Year
Total Funds
2022
£
54,775
-
7,618
2,160
1,230
3,200
-
-
68,983

17 Investment income

17 Investment income
Bank Interest Receivable
Total investment income
Current year
Current year
Unrestricted
Restricted Funds
~~Funds~~
2023
2023
£
£
217
-		 Current year
Total Funds
2023
£
217
217		 Prior Year
Total Funds
2022
£
360
A3 217
-		 360

16

North Plymouth Community Church

Detailed analysis of income and expenditure for the year ended 31 March 2023 as required by the SORP 2015

18 Other income and gains

Gift Aid tax reclaimable
Total other income		 Current year
Current year
Unrestricted
Restricted Funds
Funds
2023
2023
£
£
13,466
4,178		 Current year
Total Funds
2023
£
17,644
17,644		 Prior Year
Total Funds
2022
£
11,460
A4
13,466
4,178		 11,460

19 Costs of raising donations and legacies

Ministry salaries
Donations – pension costs
Ministry – other expenses
Light & heat
Repairs and maintenance
Welfare
Total direct spending		 Current year
Current year
Current year
Unrestricted
Restricted Funds
Total Funds
Funds
2023
2023
2023
£
£
£
51,832
-
51,832
1,185
-
1,185
439
-
439
2,219
3,394
5,613
3,212
-
3,212
-
-
-
B1
58,887
3,394
62,281		 Prior Year
Total Funds
2022
£
33,177
296
352
1,895
1,255
15,048
52,023

17

North Plymouth Community Church

Detailed analysis of income and expenditure for the year ended 31 March 2023 as required by the SORP 2015

20 Costs of other trading activities

Insurance
Legal and professional fees
Amortisation
Depreciation
Literature and music licence
Communication and information
technology
Total direct spending
B1		 Current year
Current year
Current year
Unrestricted
Restricted Funds
Total Funds
Funds
2023
2023
2023
£
£
£
1,503
-
1,503
1,548
-
1,548
5,547
-
5,547
5,098
80
5,178
887
13,363
-
-
887
13,363
27,946
80
28,026		 Prior Year
Total Funds
2022
£
843
1,927
5,547
2,499
738
1,226
B112,780

21 Expenditure on charitable activities by fund type

Current year
Current year
Current year
Unrestricted
Restricted Funds
Total Funds
Funds
2023
2023
2023
£
£
£
Children Church 1,212
-
1,212
Total direct spending
B2 1,212
-
1,212		 Prior Year
Total Funds
2022
£
54
54

18

North Plymouth Community Church

Detailed analysis of income and expenditure for the year ended 31 March 2023 as required by the SORP 2015

a. Expenditure on charitable activities by activities type

Children Church
Total direct spending		 Current year
Current year
Current year
Prior Year
Unrestricted
Restricted Funds
Total Funds
Total Funds
Funds
2023
2023
2023
2022
£
£
£
£
1,212
-
1,212
54
B2a
1,212
-
1,212
54

b. Other expenditure

Gifts and donations
AoG National & Regional offerings
Sam Nebout Special
Ukraine Special Offering
Missionary charity
Foodbank
REACH project
Total direct spending		 Current year
Current year
Current year
Prior Year
Unrestricted
Restricted Funds
Total Funds
Total Funds
Funds
2023
2023
2023
2022
£
£
£
£
1,828
-
1,828
749

1,886
-
1,886
1,836
-
-
-
2,563
-
-
-
2,000
-
5,182
5,182
-
-
7,510
7,510
2,627
-
137
137
-
B2
3,714
12,829
16,543
9,775
22 Independent examination fees
Fees payable to the independent
examiner for independent examination
of the financial statements
Total funds
Unrestricted
and
Designated funds
2023
£
850		 Restricted
Funds
2023
£
-
-		 Total
Funds
2023
£
850		 Last Year
Total Funds
2022
£
850
850 850 850

19

North Plymouth Community Church

Detailed analysis of income and expenditure for the year ended 31 March 2023 as required by the SORP 2015

23 Pensions and other post-retirement benefits

Defined contributions plans.

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £1,419 (2022: £1,085)

24 Summary of funds
Revenue accumulated funds
Fixed asset funds
Total funds		 Unrestricted
and
Designated funds
2023
£
84,863
388,922		 Restricted
Funds
2023
£
100,710
26,734
127,444		 Total
Funds
2023
£
185,573
415,656		 Last Year
Total Funds
2022
£
194,519
412,475
473,785 601,229 606,994

The notes attached on pages 10 to 20 form an integral part of these accounts.

20