Page 1
WYTHENSHAWE COMMUNITY CHURCH CHARITY
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2022
This report includes information required by the Charities (Accounts and Reports) Regulations 2008 and the Statement of Recommended Practice for Accounting by Charities 2005 as applicable to charities entitled to prepare accounts on the receipts and payments basis.
ADMINISTRATIVE INFORMATION
Wythenshawe Community Church is a local church in the Wythenshawe area of Greater Manchester. It was registered on 8[th] February 1996 as Charity Number 1052745.
The Church is situated at 94 Crossacres Road. Wythenshawe. M22 5BS. Phone number 01614370303. Email address is wythenshawecc@live.com. The Church is open during the week at various times. It opens on Sundays for worship services which begin at 10:30am.
The Charity recently had a change in Trustees. Michael O’Connor, Angela Doyle and Emma Walker were the Holding Trustees for the Charity, but this changed on 03/02/2022 to the Official Custodian for Charities who are now Custodial Holding Trustees on behalf of the charity.
The Management trustees who help to run the charity are Michael O’Connor who has served as a trustee from 12/03/2011, Angela Doyle who has served as a trustee since 1[st] April 2003, Rasol Manouchehri-Ardakani who has served as a trustee since 03/02/2022, Jenniffer Lobb who has served as a trustee since 03/02/2022 and Akinola Olawale who has served as a trustee since 03/02/2022.
The Church building is held by the Charity Commission who are Custodial Holding Trustees. The Trustees of the church are the management trustees.
STRUCTURE, GOVERNANCE AND MANAGEMENT
The activities of Wythenshawe Community Church are overseen by the Trustees of the Church. The governing document of the registered charity is a Trust Deed and Constitution dated 20[th] August 1993, amended 8[th] July 2005 and 1[st] May 2009, adopted by the church on 13[th] May 2009. The Trustees are responsible for the financial administration of the Church, and the care and maintenance of Church premises. The Trustees meet 4 times during the year.
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OBJECTIVES AND ACTIVITIES
Wythenshawe Community Church seeks to advance the Christian religion through its activities and the facilities offered to the community by its building, and described more specifically in its mission statement as “Our mission is to be a church that provides a place of refuge and restoration for all and to be a place where all its members are inspired to connect, grow and to use their God given potential to make Jesus known in their sphere of influence.”
The Trustees are aware of the Charity Commission's guidance on public benefit in "The Advancement of Religion for the Public Benefit" and has regard to it in the administration of the Church. The Trustees believe that the Church provides benefit to the public by: • providing resources and facilities for public worship, pastoral care and spiritual, moral and intellectual development, both for the congregation and for anyone else who wishes to benefit from what the Church offers; • promoting Christian values and service by members of the congregation to the community, for the benefit of individuals and society as a whole.
REVIEW OF ACTIVITIES AND ACHIEVEMENTS
Wythenshawe Community Church has continued to reach out to the local community by having a weekly outreach in the local Civic Centre. We have seen some growth in the church due to this. We serve the local people with tea/coffee and biscuits. There are people who meet with us regularly who enjoy spending time with us. The church has many new members and is still streaming online. The church has helped some missions during the year. We gave money to Barnabas and to Love Christmas. The church has a Worship Director who teaches a lot of people new skills. This is a great investment in their lives. The church has volunteers who help with the running of the charity. People who clean and people who help with administration or printing. The youth group meets every Friday which is run for young people from church and from the local community. The Women of Valour and the Men of Honour meet regularly to have events such as walking, meals, general meetings and enjoy spending time together. The church also has Life Groups that are held weekly in people’s homes, online, and at church.
FINANCIAL REVIEW
Despite COVID 19, the church has continued to be blessed and is safe and secure financially. The church owns two properties that are rented which helps the church to be financially stable. The church continues to grow and flourish.
The trustees have agreed that a reserve of 100% of the annual running costs of the charity should be our reserve policy. This is approximately £100.000.
There was a discrepancy in the amount for Payroll Expenditures between 2021 and 2022, this is because of how it was recorded in 2021. It should have been put under ‘services’ and not payroll. This has now been amended to show the true value of Payroll Expenditures.
This report was approved by the Trustees’ Meeting on 26/01/2023 and is signed on its behalf by Angela Doyle, Treasurer and Trustee.
WYTHENSHAWE COMMUNITY CHURCH
STATEMENT OF FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
Charity Registration Number 1052745
INDEPENDENT EXAMINER'S REPORT TO WYTHENSHAWE COMMUNITY CHURCH
CHARITY REG. NO. 1052745
I report on the accounts of the trust for the year ended 31 March 2022 which are set out on pages 1 and 2
Respective responsibilities of Trustees and examiner
As the Charity's trustees, you are responsible for the preparation of the accounts; you consider that the audit requirement of section 144 of the Charities 2011 act (the Act) does not apply.
It is my responsibility to:
-
-examine the accounts (under section 145 of the Charities Act);
-
-follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the Charities Act); and
-
-state whether particular matters have come to our attention.
Basis of independent examiner's statement
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes a consideration of any unusual items or disclosures in the accounts ,and seeking explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on the accounts.
Independent examiner's statement
In connection my examination, no matter has come to my attention.
-
1 which gives us reasonable cause to believe that in any material respect the requirements:
-
to keep accounting records in accordance with section 130 of the Charities Act; an
-
-to prepare accounts which accords with the accounting records and comply
-
with the accounting requirements of the Act have not been met;
2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Geoffrey Kwaky- Donkor ( FCCA) ROKNOD Accountants Chartered Certified Accountants Office No.1 City View Offices 99 Long Street Manchester M24 6UN
WYTHENSHAWE COMMUNITY CHURCH FINANCIAL ACTIVITIES FOR THE YEAR 1 APRIL 2021 TO 31 MARCH 2022
| INCOME Billable Expenditure Income Non-Profit Income Refunds Rental income Room Hire Services Uncategorised Income Total Income Purchases Total Cost of Sales Total Expenditures Advertising Bank charges Charitable Contributions Christian resources Cleaning CONFERENCES Entertaining EQUIPMENT FOR CHURCH Food for families COVID-19 Insurance Legal and professional fees Light and heat Meals and entertainment Ministerial Gifts Ministers Fees Missions Musical supplies Office expenses, repairs & maintenance OUTREACH Payroll Expenditures Printing, postage and stationery Rates Refund of deposit Repair and maintenance Repairs and maintenance Replenshing Supplies Services for maintenance and repairs Services for Youth Services of Musical Director Services of Training and Admin Subscriptions |
2022 2021 57.50 109,997.73 134,650.16 1,039.79 3,344.66 16,655.00 14,200.00 4,520.00 1,922.00 -960.00 124.70 £ 132,212.52£ 153,339.02 - 4.49 - £ 4.49 132,212.52 153,334.53 200.00 - 5.17 - 5,160.00 7,474.48 1,082.72 2,619.71 168.73 89.81 897.00 - 45.00 586.34 1,146.52 100.00 263.14 1,427.78 1,709.94 2,004.81 45.00 3,280.43 1,711.91 238.95 137.50 4,587.56 4,803.90 100.00 - 7,430.50 2,296.00 118.04 204.78 - 1,152.61 43.00 29,057.84 67,746.56 333.82 25.36 557.48 475.20 180.00 - 69.75 10,323.56 299.80 1,039.01 96.00 2,900.00 - 10,036.10 - 1,050.00 - 18,000.00 - 2,619.21 2,878.17 |
|---|---|
| Sundry expenses Telephone / Broadband Travelling expenses Uncategorised Expense Utilities VOLUNTEER COSTS YOUTH Total Expenditures Net Operating Income Other Income Bank interest - received Total Other Income Church premises depreciation Computer equipment Depreciation Stock assets depreciation Training events Uncategorised Asset Depreciation Total Other Expenditures Net Other Income Net Income/(Expenditure) |
- 15.75 - 358.14 54.48 60.00 0.00 156.00 877.33 1,669.48 373.44 0.00 393.00 1,342.00 £ 106,422.65 £ 97,696.16 £ 25,789.87 £ 55,638.37 0.00 - 13.26 190.87 £ 13.26 £ 190.87 - - 500.00 - 3,000.00 - 120.00 438.00 400.00 0.00 £ 4,020.00 £ 438.00 -£ 4,006.74 -£ 247.13 £ 21,783.13 £ 55,391.24 |
|---|---|
WYTHENSHAWE COMMUNITY CHURCH BALANCE SHEET
AS AT 31 MARCH 2022
| FIXED ASSESTS Tangible assets Church premises Depreciation (deleted) Original cost Total Church premises Computer equipment additions at cost Total Tangible assets Total Fixed Asset Cash at bank and in hand Church Current (6482) Church Saving (7401) Nat West Bank Savings Youth & Community (0841) Total Cash at bank and in hand Debtors Debtors Total Debtors Current Assets Stock Asset Uncategorised Asset Total Current Assets Net current assets Creditors: amounts falling due within one year Current Liabilities Wages and salaries control Independent Examination fee Total Current Liabilities Total Creditors: amounts falling due within one year Net current assets (liabilities) Total assets less current liabilities Total net assets (liabilities) Charity funds Retained Earnings Retained profit balance forward account Surplus/(Deficit) Total Charity funds |
2022 2021 0.00 -6,000.00 376,022.79 376,022.79 £ 376,022.79£ 370,022.79 4,527.41 5,027.41 £ 380,550.20£ 375,050.20 £ 380,550.20£ 375,050.20 54,325.99 61,551.75 55,941.58 43,940.56 80,012.31 80,004.31 88.94 88.94 £ 190,368.82£ 185,585.56 0.00 0.00 £ 0.00£ 0.00 26,766.87 8,467.00 2,634.04 3,034.04 £ 29,400.91£ 11,501.04 £ 219,769.73£ 197,086.60 -3,600.00 -3,600.00 400.00 -£ 3,200.00-£ 3,600.00 -£ 3,200.00-£ 3,600.00 £ 222,969.73£ 200,686.60 £ 603,519.93£ 575,736.80 £ 603,519.93£ 575,736.80 55,391.24- 526,345.56 520,345.56 21,783.13 55,391.24 £ 603,519.93£ 575,736.80 |
|---|---|
WYTHENSHAWE COMMUNITY CHURCH
FOR THE YEAR ENDED 31 MARCH 2022
NOTE 1 BASIS OF PREPARATION
1.1 BASIS OF ACCOUNTING
These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:
Accounting and Reporting by Charities- Statement of Recommended Practice (SORP 2011); and with Accounting Standards;
and with the Charities Act 145
1.2 CHANGE IN BASIS OF ACCOUNTING
The Charity's income passed the Receipts and Payments threshold this year, the charity therefore changed from Receipts and Payment accounts to Accrual Accounting
1.3 CHANGES TO PREVIOUS ACCOUNTS
There has been an adjustment to the previous year's account by eleminating Fixed Assets from the previous year's account.
1.4 MATERIAL DONATIONS
Material Donations include:
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WYTHENSHAWE COMMUNITY CHURCH FOR THE YEAR ENDED 31 MARCH 2022
Note 2 ACCOUNTING POLICIES
This standard list of accounting policies has been applied by the charity.
INCOMING RESOURCES
Recognition of incoming resources
These are included in the Statement of Financial Activities (SOFA) when:
the Charity becomes entitled to the resources;
the trustees are virtually certain they will receive the resources; and the monetary value can be measured with sufficient reliability
Incoming Resources with Related Expenditure
Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported as gross in the SOFA
Grants and donations
Grants and donations are only included in the SOFA when the Charity has unconditional entitlement to the resources.
Tax reclaims on donations and gifts
Incoming resources from Tax reclaims are included in the SOFA at the same time as the gift to which they relate.
Contractual income and performance related grants
This is only included in the sofa once the related goods or services have been delivered
Gifts in kind
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised..
Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity.
Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivale.
Donated services and facilities
These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material.
The value placed on these resources is the estimated value to the charity of the service or facility received
Volunteer help
The value of any voluntary help received is not included in the accounts but is described in the trustees' annual report
Investment income
This is included in the accounts when receivable
Investment gains and losses
This includes any gain loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.
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WYTHENSHAWE COMMUNITY CHURCH FOR THE YEAR ENDED 31 MARCH 2022
EXPENDITURE AND LIABILITIES
Liability recognition
Liabilities are recognised as soon as there is a legal construstive obligation committing the Charity to pay out resources
Governance costs
Include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and costs of any legal advice to trustees on governance or constitutional matters. They also include Premises costs, made up of Rent Lighting and Heating, Administrative costs including telephone and internet, postage and stationery, as well as Travel and other Volunteers expenses
Grant with performance conditions
Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the receipient of the grant has provided the specific service or output.
Grants payable without performance condition
These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg alocating property costs by floor areas, or per capita staff costs by the time spent and other costs by their usage.
ASSETS
Tangible fixed assets for use by the Charity
These are capitalised if they can be used for more than one year, and cost at least £300.They are valued at cost or a reasonable value on receipt.
Investments
Investments quoted on a recognised stock exchange are valued at market value at the yearend. Other investment assets are included at trustees' best estimate or market value.
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WYTHENSHAWE COMMUNITY CHURCH FINANCIAL ACTIVITIES AS AT 31 MARCH 2022
| 2022 | 2021 | |
|---|---|---|
| INCOME | ||
| Billable Expenditure Income | - | 58 |
| Non-Profit Income | 109,998 | 134,650 |
| Refunds | 1,040 | 3,345 |
| Rental income | 16,655 | 14,200 |
| Room Hire | 4,520 | 1,922 |
| Services | - | (960) |
| Uncategorised Income | - | 125 |
| Bank Interest | 13 | 191 |
| TOTAL INCOME | 132,226 | 153,530 |
WYTHENSHAWE COMMUNITY CHURCH FINANCIAL ACTIVITIES AS AT 31 MARCH 2022
| EXPENDITURE Advertising Bank charges Charitable Contributions Christian resources Cleaning CONFERENCES Entertaining EQUIPMENT FOR CHURCH Food for families COVID-19 Insurance Legal and professional fees Light and heat Meals and entertainment Ministerial Gifts Ministers Fees Missions Musical supplies Office expenses, repairs & maintenance OUTREACH Payroll Expenditures Printing, postage and stationery Rates Refund of deposit Repair and maintenance Repairs and maintenance Replenshing Supplies Services for maintenance and repairs Services for Youth Services of Musical Director Services of Training and Admin Subscriptions Sundry expenses Telephone / Broadband Travelling expenses Uncategorised Expense Utilities VOLUNTEER COSTS YOUTH Computer equipment Depreciation Stock assets depreciation Training events Uncategorised Asset Depreciation Total Expenditures |
2022 2021 200 - 5 - 5,160 7,474 1,083 2,620 169 90 897 - - 45 586 1,147 100 263 1,428 1,710 2,005 45 3,280 1,712 239 138 4,588 4,804 100 - 7,431 2,296 - 118 205 - 1,153 43 29,058 67,747 334 25 557 475 180 - - 70 10,324 300 1,039 96 2,900 - 10,036 - 1,050 - 18,000 - 2,619 2,878 - 16 - 358 54 60 - 156 877 1,669 373 - 393 1,342 500 - 3,000 - 120 438 400 - 110,443 98,134 |
|---|---|
WYTHENSHAWE COMMUNITY CHURCH NOTES TO THE ACCOUNTS
| Note 5 | ||||
|---|---|---|---|---|
| Support Costs | ||||
| _FundraisinCharitable _ | GovernancTotal Cost | |||
| activity activity |
activity | |||
| Support cost type | None None |
None | None None |
|
| Total | - - |
- | - - |
|
| Note 6 | DETAILS OF CERTAIN ITEMS OF EXPENDITURE | |||
| 6.1 Trustee expenses | ||||
| Number of trustees who were paid expenses | 2022 2021 None None |
|||
| Nature of expenses | N/A N/A |
|||
| Total amout paid | ||||
| 6.2 Fees for examination or | audit of the accounts | |||
| Independent examiner's or auditors' fees for | 2022 2021 400 - |
|||
| reporting on the accounts | ||||
| Other fees (e.g. advise, consultancy, accountancy, | - - |
|||
| services) paid to the independent examiner or auditor. | ||||
| 400 - |
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WYTHENSHAWE COMMUNITY CHURCH
NOTES TO THE ACCOUNTS
| Note 7 Paid employees 7.1 Staff costs Net wages, salaries and benefits in kind 7.2 Average number of full-time equivalent employees in the year Total Pession Scheme in operation. |
2022 2021 £ £ 29,058 67,747 2022 2021 Number Number 1 1 1 1 SMART PENSION SMART PENSION |
|---|---|
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WYTHENSHAWE COMMUNITY CHURCH
NOTES TO THE ACCOUNTS
Grantmaking
8.1 Total Value of grants Grants to Individuals Institutions Total £ NONE NONE Total -
8.2 Grantmaking costs
The Charity does not prepare accounts based on ''Activity Basis''
8.3 Material Grants to Institutions Total Grant Paid Names of Institutions Purpose £
Total -
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WYTHENSHAWE COMMUNITY CHURCH NOTES TO THE ACCOUNTS
Note 9 TANGIBLE FIXED ASSETS
9.1 cost or valuation
| Balance b/fwd Additions Disposals Transfers Balance c/fwd |
Freehold Other Plant Fixtures,Payments on Total Land & Land & Machinery & Fittings &account and Buildings Buildings otor Vehicles Equipments assets under construction £ £ £ £ £ £ - 376,023 - 4,527 - 380,550 - - - - - - - - - - - - - - - - - - - - - - - - - 376,023 - 4,527 - 380,550 |
|---|---|
9.2 Accumlated depreciation and impairment provisions
| Basis Rate Balance b/fwd Charge for the year Impairment provisions Revaluations Disposals Transfers Balance c/fwd 9.3 Net book value carried forward brought forward |
SL or RB SL or RB SL or RB SL or RB SL or RB 0% 0% 0% 0% 0% - - - - - - - - - 500 - 500 - - - - - - - - - - - - - - - - - - - - - - - - 500 - 500 - 376,023 - 4,027 - 380,050 - 376,023 - 5,027 - 381,050 |
|---|---|
9.4 Revaluation
The Charity has not revalued any of her assets
Note 10 Investment Assets
-
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WYTHENSHAWE COMMUNITY CHURCH NOTES TO THE ACCOUNTS
Note 11 Debtors and Prepayments
| Analysis of debtors Trade debtors Amounts due from subsidiary and associated undertakings Other debtors ( Gift Aid Receivable) Total Creditors and Accruals 12.1 Analysis of creditors Loans and overdrafts Amounts due to subsidiary and asscoiated Undertakings Other creditors Accurals and deferred income Total |
2022 £ - - - - - 2022 2021 £ - - - - Amounts falling due within one year Amounts falling due within one year |
2021 £ - - - - - 2022 2021 £ - - - - - - Amounts falling due after more than one year Amounts falling due after more than one year |
|---|---|---|
12.2 Security Over Assets
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WYTHENSHAWE COMMUNITY CHURCH NOTES TO THE ACCOUNTS
Note 13 Endownment and Restricted income funds
13.1 funds held
please give a brief description of any of the following type of funds held by the charity:
Permanent endownment funds (PE) Expendable endownment funds (EE); and Restricted income funds, including special trusts, of the charity ®
Fund Name
Type PE, EE or R Purpose and Restrictions
R
13.2 Movement of major funds
----- Start of picture text -----
Fund balances Incoming Outgoing Transfers Gains and Fund balances
b/fwd resources resources losses C/fwd
£ £ £ £ £ £
- - - - - -
Total funds
13.3 Transfers between funds
From fund (name) To Fund (name) Reason Amount
£
-
-
----- End of picture text -----
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WYTHENSHAWE COMMUNITY CHURCH NOTES TO THE ACCOUNTS
Note 14 Transactions with Related Parties
14.1 Remuneration and benefits
Name of trustee Legal authority( eg order, Amounts paid or benefit value or connected party governing document) 2022 2021 £ £ N/A - -
| name of trustee | or | legal | authority | Amount owing | Amount owing |
|---|---|---|---|---|---|
| connected party | 2022 | 2021 | |||
| £ | £ | ||||
| due to trustees and | |||||
| related parties | NONE | NONE | NONE | NONE | |
| due from trustees and | |||||
| related parties | NONE | NONE | NONE | NONE |
14.3 Other transaction(s) with trustees or related parties
| Name of the trustee | Relationship to | Description of the | This year | This year | |
|---|---|---|---|---|---|
| or related party | Charity | transaction(s) | £ | £ |
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WYTHENSHAWE COMMUNITY CHURCH
STATEMENT OF FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
Charity Registration Number 1052745
INDEPENDENT EXAMINER'S REPORT TO WYTHENSHAWE COMMUNITY CHURCH
CHARITY REG. NO. 1052745
I report on the accounts of the trust for the year ended 31 March 2022 which are set out on pages 1 and 2
Respective responsibilities of Trustees and examiner
As the Charity's trustees, you are responsible for the preparation of the accounts; you consider that the audit requirement of section 144 of the Charities 2011 act (the Act) does not apply.
It is my responsibility to:
-
-examine the accounts (under section 145 of the Charities Act);
-
-follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the Charities Act); and
-
-state whether particular matters have come to our attention.
Basis of independent examiner's statement
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes a consideration of any unusual items or disclosures in the accounts ,and seeking explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on the accounts.
Independent examiner's statement
In connection my examination, no matter has come to my attention.
-
1 which gives us reasonable cause to believe that in any material respect the requirements:
-
to keep accounting records in accordance with section 130 of the Charities Act; an
-
-to prepare accounts which accords with the accounting records and comply
-
with the accounting requirements of the Act have not been met;
2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Geoffrey Kwaky- Donkor ( FCCA) ROKNOD Accountants Chartered Certified Accountants Office No.1 City View Offices 99 Long Street Manchester M24 6UN
WYTHENSHAWE COMMUNITY CHURCH FINANCIAL ACTIVITIES FOR THE YEAR 1 APRIL 2021 TO 31 MARCH 2022
| INCOME Billable Expenditure Income Non-Profit Income Refunds Rental income Room Hire Services Uncategorised Income Total Income Purchases Total Cost of Sales Total Expenditures Advertising Bank charges Charitable Contributions Christian resources Cleaning CONFERENCES Entertaining EQUIPMENT FOR CHURCH Food for families COVID-19 Insurance Legal and professional fees Light and heat Meals and entertainment Ministerial Gifts Ministers Fees Missions Musical supplies Office expenses, repairs & maintenance OUTREACH Payroll Expenditures Printing, postage and stationery Rates Refund of deposit Repair and maintenance Repairs and maintenance Replenshing Supplies Services for maintenance and repairs Services for Youth Services of Musical Director Services of Training and Admin Subscriptions |
2022 2021 57.50 109,997.73 134,650.16 1,039.79 3,344.66 16,655.00 14,200.00 4,520.00 1,922.00 -960.00 124.70 £ 132,212.52£ 153,339.02 - 4.49 - £ 4.49 132,212.52 153,334.53 200.00 - 5.17 - 5,160.00 7,474.48 1,082.72 2,619.71 168.73 89.81 897.00 - 45.00 586.34 1,146.52 100.00 263.14 1,427.78 1,709.94 2,004.81 45.00 3,280.43 1,711.91 238.95 137.50 4,587.56 4,803.90 100.00 - 7,430.50 2,296.00 118.04 204.78 - 1,152.61 43.00 29,057.84 67,746.56 333.82 25.36 557.48 475.20 180.00 - 69.75 10,323.56 299.80 1,039.01 96.00 2,900.00 - 10,036.10 - 1,050.00 - 18,000.00 - 2,619.21 2,878.17 |
|---|---|
| Sundry expenses Telephone / Broadband Travelling expenses Uncategorised Expense Utilities VOLUNTEER COSTS YOUTH Total Expenditures Net Operating Income Other Income Bank interest - received Total Other Income Church premises depreciation Computer equipment Depreciation Stock assets depreciation Training events Uncategorised Asset Depreciation Total Other Expenditures Net Other Income Net Income/(Expenditure) |
- 15.75 - 358.14 54.48 60.00 0.00 156.00 877.33 1,669.48 373.44 0.00 393.00 1,342.00 £ 106,422.65 £ 97,696.16 £ 25,789.87 £ 55,638.37 0.00 - 13.26 190.87 £ 13.26 £ 190.87 - - 500.00 - 3,000.00 - 120.00 438.00 400.00 0.00 £ 4,020.00 £ 438.00 -£ 4,006.74 -£ 247.13 £ 21,783.13 £ 55,391.24 |
|---|---|
WYTHENSHAWE COMMUNITY CHURCH BALANCE SHEET
AS AT 31 MARCH 2022
| FIXED ASSESTS Tangible assets Church premises Depreciation (deleted) Original cost Total Church premises Computer equipment additions at cost Total Tangible assets Total Fixed Asset Cash at bank and in hand Church Current (6482) Church Saving (7401) Nat West Bank Savings Youth & Community (0841) Total Cash at bank and in hand Debtors Debtors Total Debtors Current Assets Stock Asset Uncategorised Asset Total Current Assets Net current assets Creditors: amounts falling due within one year Current Liabilities Wages and salaries control Independent Examination fee Total Current Liabilities Total Creditors: amounts falling due within one year Net current assets (liabilities) Total assets less current liabilities Total net assets (liabilities) Charity funds Retained Earnings Retained profit balance forward account Surplus/(Deficit) Total Charity funds |
2022 2021 0.00 -6,000.00 376,022.79 376,022.79 £ 376,022.79£ 370,022.79 4,527.41 5,027.41 £ 380,550.20£ 375,050.20 £ 380,550.20£ 375,050.20 54,325.99 61,551.75 55,941.58 43,940.56 80,012.31 80,004.31 88.94 88.94 £ 190,368.82£ 185,585.56 0.00 0.00 £ 0.00£ 0.00 26,766.87 8,467.00 2,634.04 3,034.04 £ 29,400.91£ 11,501.04 £ 219,769.73£ 197,086.60 -3,600.00 -3,600.00 400.00 -£ 3,200.00-£ 3,600.00 -£ 3,200.00-£ 3,600.00 £ 222,969.73£ 200,686.60 £ 603,519.93£ 575,736.80 £ 603,519.93£ 575,736.80 55,391.24- 526,345.56 520,345.56 21,783.13 55,391.24 £ 603,519.93£ 575,736.80 |
|---|---|
WYTHENSHAWE COMMUNITY CHURCH
FOR THE YEAR ENDED 31 MARCH 2022
NOTE 1 BASIS OF PREPARATION
1.1 BASIS OF ACCOUNTING
These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:
Accounting and Reporting by Charities- Statement of Recommended Practice (SORP 2011); and with Accounting Standards;
and with the Charities Act 145
1.2 CHANGE IN BASIS OF ACCOUNTING
The Charity's income passed the Receipts and Payments threshold this year, the charity therefore changed from Receipts and Payment accounts to Accrual Accounting
1.3 CHANGES TO PREVIOUS ACCOUNTS
There has been an adjustment to the previous year's account by eleminating Fixed Assets from the previous year's account.
1.4 MATERIAL DONATIONS
Material Donations include:
4
WYTHENSHAWE COMMUNITY CHURCH FOR THE YEAR ENDED 31 MARCH 2022
Note 2 ACCOUNTING POLICIES
This standard list of accounting policies has been applied by the charity.
INCOMING RESOURCES
Recognition of incoming resources
These are included in the Statement of Financial Activities (SOFA) when:
the Charity becomes entitled to the resources;
the trustees are virtually certain they will receive the resources; and the monetary value can be measured with sufficient reliability
Incoming Resources with Related Expenditure
Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported as gross in the SOFA
Grants and donations
Grants and donations are only included in the SOFA when the Charity has unconditional entitlement to the resources.
Tax reclaims on donations and gifts
Incoming resources from Tax reclaims are included in the SOFA at the same time as the gift to which they relate.
Contractual income and performance related grants
This is only included in the sofa once the related goods or services have been delivered
Gifts in kind
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised..
Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity.
Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivale.
Donated services and facilities
These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material.
The value placed on these resources is the estimated value to the charity of the service or facility received
Volunteer help
The value of any voluntary help received is not included in the accounts but is described in the trustees' annual report
Investment income
This is included in the accounts when receivable
Investment gains and losses
This includes any gain loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.
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WYTHENSHAWE COMMUNITY CHURCH FOR THE YEAR ENDED 31 MARCH 2022
EXPENDITURE AND LIABILITIES
Liability recognition
Liabilities are recognised as soon as there is a legal construstive obligation committing the Charity to pay out resources
Governance costs
Include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and costs of any legal advice to trustees on governance or constitutional matters. They also include Premises costs, made up of Rent Lighting and Heating, Administrative costs including telephone and internet, postage and stationery, as well as Travel and other Volunteers expenses
Grant with performance conditions
Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the receipient of the grant has provided the specific service or output.
Grants payable without performance condition
These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg alocating property costs by floor areas, or per capita staff costs by the time spent and other costs by their usage.
ASSETS
Tangible fixed assets for use by the Charity
These are capitalised if they can be used for more than one year, and cost at least £300.They are valued at cost or a reasonable value on receipt.
Investments
Investments quoted on a recognised stock exchange are valued at market value at the yearend. Other investment assets are included at trustees' best estimate or market value.
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WYTHENSHAWE COMMUNITY CHURCH FINANCIAL ACTIVITIES AS AT 31 MARCH 2022
| 2022 | 2021 | |
|---|---|---|
| INCOME | ||
| Billable Expenditure Income | - | 58 |
| Non-Profit Income | 109,998 | 134,650 |
| Refunds | 1,040 | 3,345 |
| Rental income | 16,655 | 14,200 |
| Room Hire | 4,520 | 1,922 |
| Services | - | (960) |
| Uncategorised Income | - | 125 |
| Bank Interest | 13 | 191 |
| TOTAL INCOME | 132,226 | 153,530 |
WYTHENSHAWE COMMUNITY CHURCH FINANCIAL ACTIVITIES AS AT 31 MARCH 2022
| EXPENDITURE Advertising Bank charges Charitable Contributions Christian resources Cleaning CONFERENCES Entertaining EQUIPMENT FOR CHURCH Food for families COVID-19 Insurance Legal and professional fees Light and heat Meals and entertainment Ministerial Gifts Ministers Fees Missions Musical supplies Office expenses, repairs & maintenance OUTREACH Payroll Expenditures Printing, postage and stationery Rates Refund of deposit Repair and maintenance Repairs and maintenance Replenshing Supplies Services for maintenance and repairs Services for Youth Services of Musical Director Services of Training and Admin Subscriptions Sundry expenses Telephone / Broadband Travelling expenses Uncategorised Expense Utilities VOLUNTEER COSTS YOUTH Computer equipment Depreciation Stock assets depreciation Training events Uncategorised Asset Depreciation Total Expenditures |
2022 2021 200 - 5 - 5,160 7,474 1,083 2,620 169 90 897 - - 45 586 1,147 100 263 1,428 1,710 2,005 45 3,280 1,712 239 138 4,588 4,804 100 - 7,431 2,296 - 118 205 - 1,153 43 29,058 67,747 334 25 557 475 180 - - 70 10,324 300 1,039 96 2,900 - 10,036 - 1,050 - 18,000 - 2,619 2,878 - 16 - 358 54 60 - 156 877 1,669 373 - 393 1,342 500 - 3,000 - 120 438 400 - 110,443 98,134 |
|---|---|
WYTHENSHAWE COMMUNITY CHURCH NOTES TO THE ACCOUNTS
| Note 5 | ||||
|---|---|---|---|---|
| Support Costs | ||||
| _FundraisinCharitable _ | GovernancTotal Cost | |||
| activity activity |
activity | |||
| Support cost type | None None |
None | None None |
|
| Total | - - |
- | - - |
|
| Note 6 | DETAILS OF CERTAIN ITEMS OF EXPENDITURE | |||
| 6.1 Trustee expenses | ||||
| Number of trustees who were paid expenses | 2022 2021 None None |
|||
| Nature of expenses | N/A N/A |
|||
| Total amout paid | ||||
| 6.2 Fees for examination or | audit of the accounts | |||
| Independent examiner's or auditors' fees for | 2022 2021 400 - |
|||
| reporting on the accounts | ||||
| Other fees (e.g. advise, consultancy, accountancy, | - - |
|||
| services) paid to the independent examiner or auditor. | ||||
| 400 - |
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WYTHENSHAWE COMMUNITY CHURCH
NOTES TO THE ACCOUNTS
| Note 7 Paid employees 7.1 Staff costs Net wages, salaries and benefits in kind 7.2 Average number of full-time equivalent employees in the year Total Pession Scheme in operation. |
2022 2021 £ £ 29,058 67,747 2022 2021 Number Number 1 1 1 1 SMART PENSION SMART PENSION |
|---|---|
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WYTHENSHAWE COMMUNITY CHURCH
NOTES TO THE ACCOUNTS
Grantmaking
8.1 Total Value of grants Grants to Individuals Institutions Total £ NONE NONE Total -
8.2 Grantmaking costs
The Charity does not prepare accounts based on ''Activity Basis''
8.3 Material Grants to Institutions Total Grant Paid Names of Institutions Purpose £
Total -
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WYTHENSHAWE COMMUNITY CHURCH NOTES TO THE ACCOUNTS
Note 9 TANGIBLE FIXED ASSETS
9.1 cost or valuation
| Balance b/fwd Additions Disposals Transfers Balance c/fwd |
Freehold Other Plant Fixtures,Payments on Total Land & Land & Machinery & Fittings &account and Buildings Buildings otor Vehicles Equipments assets under construction £ £ £ £ £ £ - 376,023 - 4,527 - 380,550 - - - - - - - - - - - - - - - - - - - - - - - - - 376,023 - 4,527 - 380,550 |
|---|---|
9.2 Accumlated depreciation and impairment provisions
| Basis Rate Balance b/fwd Charge for the year Impairment provisions Revaluations Disposals Transfers Balance c/fwd 9.3 Net book value carried forward brought forward |
SL or RB SL or RB SL or RB SL or RB SL or RB 0% 0% 0% 0% 0% - - - - - - - - - 500 - 500 - - - - - - - - - - - - - - - - - - - - - - - - 500 - 500 - 376,023 - 4,027 - 380,050 - 376,023 - 5,027 - 381,050 |
|---|---|
9.4 Revaluation
The Charity has not revalued any of her assets
Note 10 Investment Assets
-
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WYTHENSHAWE COMMUNITY CHURCH NOTES TO THE ACCOUNTS
Note 11 Debtors and Prepayments
| Analysis of debtors Trade debtors Amounts due from subsidiary and associated undertakings Other debtors ( Gift Aid Receivable) Total Creditors and Accruals 12.1 Analysis of creditors Loans and overdrafts Amounts due to subsidiary and asscoiated Undertakings Other creditors Accurals and deferred income Total |
2022 £ - - - - - 2022 2021 £ - - - - Amounts falling due within one year Amounts falling due within one year |
2021 £ - - - - - 2022 2021 £ - - - - - - Amounts falling due after more than one year Amounts falling due after more than one year |
|---|---|---|
12.2 Security Over Assets
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WYTHENSHAWE COMMUNITY CHURCH NOTES TO THE ACCOUNTS
Note 13 Endownment and Restricted income funds
13.1 funds held
please give a brief description of any of the following type of funds held by the charity:
Permanent endownment funds (PE) Expendable endownment funds (EE); and Restricted income funds, including special trusts, of the charity ®
Fund Name
Type PE, EE or R Purpose and Restrictions
R
13.2 Movement of major funds
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Fund balances Incoming Outgoing Transfers Gains and Fund balances
b/fwd resources resources losses C/fwd
£ £ £ £ £ £
- - - - - -
Total funds
13.3 Transfers between funds
From fund (name) To Fund (name) Reason Amount
£
-
-
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WYTHENSHAWE COMMUNITY CHURCH NOTES TO THE ACCOUNTS
Note 14 Transactions with Related Parties
14.1 Remuneration and benefits
Name of trustee Legal authority( eg order, Amounts paid or benefit value or connected party governing document) 2022 2021 £ £ N/A - -
| name of trustee | or | legal | authority | Amount owing | Amount owing |
|---|---|---|---|---|---|
| connected party | 2022 | 2021 | |||
| £ | £ | ||||
| due to trustees and | |||||
| related parties | NONE | NONE | NONE | NONE | |
| due from trustees and | |||||
| related parties | NONE | NONE | NONE | NONE |
14.3 Other transaction(s) with trustees or related parties
| Name of the trustee | Relationship to | Description of the | This year | This year | |
|---|---|---|---|---|---|
| or related party | Charity | transaction(s) | £ | £ |
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