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2021-12-31-accounts

FRIENDS OF ST. JAMES'S CHURCH, LOUTH STATEMENT OF FINANCIAL ACTIVITIES FOR YEAR TO 31ST DECEMBER 2021

RECEIPTS
DONATIONS
Subscriptions
Chest Donations (50%share)
Deeds of Gift /Donations
TRADING INCOME
Sales
FUNDRAISING EVENT INCOME (NOTE 2)
INVESTMENT INCOME
Dividends
Interest
Gain/(Loss) on investment revaulation
TOTAL RECEIPTS
PAYMENTS
DIRECT CHARITABLE EXPENDITURE
Heating and radiator repairs
Roof alarm/repairs
Floor repairs
Stone repairs
Insurance Contribution DCC
TRADING COST OF GOODS (NOTE 1)
FUNDRAISING EVENT COSTS (NOTE 2)
MANAGEMENT/ADMIN
Insurance
Postages/Stationery
Sundries
TOTAL PAYMENTS
Excess of Receipts/Payments
Transfer: Bookshop to Gen.a/c
Transfer: Reserve to general
(Note 4)
Net movement of Cash
BALANCES B/FWD 01/01/2021
BALANCES C/FWD 31/12/2021
£
Gen Fund
400
1,400
2,861
-
734
2,894
-
-
8,289
-
-
-
22,388
5,000
27,388
-
251
672
25
-
28,336
(20,047)
4,000
16,047
-
-
-
£
Bookshop
-
-
-
5,118
-
-
-
5,118
-
-
-
-
-
-
2,082
-
-
-
-
2,082
3,036
(4,000)
-
(964)
8,964
8,000
£
Reserve
-
-
-
-
-
-
28,358
28,358
-
-
-
-
-
-
-
-
-
-
-
-
28,358
(16,047)
12,311
341,853
354,164
2021
TOTAL
400
1,400
2,861
5,118
734
2,894
-
28,358
41,765
-
-
-
22,388
5,000
27,388
2,082
251
672
25
-
30,418
11,347
-
-
11,347
350,817
362,164
2020
TOTAL
200
-
1,078
1,585
3,373
8
22,588
28,832
578
6,941
1,582
1,862
5,000
15,963
1,461
-
669
35
-
18,128
10,704
-
-
10,704
340,113
350,817

Friends of St.James's Church Louth 31.12.2021 BALANCE SHEET

BALANCE SHEET
Fixed Assets
Investments at Market Value
COIF Fixed Int.Income Units
COIF Ethical Inv.Accum Units
(Note 3)
TOTAL FIXED ASSETS
Current Assets
COIF Charity Deposit Account
Bank Current Accounts
Cash in hand
Stock Bookshop
Debtors
TOTAL CURRENT ASSETS
Liabilities
Creditors
Accurals
TOTAL NET CURRENT ASSETS
TOTAL ASSETS
Represented by:
General Fund
Bookshop
Reserves (unrestricted)
TOTAL ASSETS

31/12/2021
£
100,669
224,788
325,457
3,000
34,810
21
3,355
1,782
42,968
1,236
5,025
36,707
362,164
-
8,000
354,164
362,164
-
31/12/2020
£
107,703
214,396
322,099
3,000
21,729
-
3,720
304
28,753
-
35
28,718
350,817
-
8,964
341,853
350,817
-

NOTES

1) Cost of trading goods sold includes adjustment for opening and closing stock

2) During the year £734.00 was raised at the Christmas Tree Festival. Costs incurred was £250.74. The total profit for the fundraising event was £483.26.

3.) During the year 5,170.52 units were sold from the COIF Ethical Investment fund for £25,000, this was in order to fund the stone repairs. However the market value per unit increased from £4.2461 to £4.9598 resulting in a gain for the financial year.

4.) A transfer has been made from the Reserve fund to the general fund such that the General fund carried forward is nil.

Bookshop sales
Opening stock
Purchases
Closing stock
Profit
Income
Ticket sales 97x £7.50
Jar donations
Expenses
Paper plates
Sweets
Napkins
Mince pies
Aldi
Co-Op
Plum Bread
Refund for excess wine
Profit
Bookshop expenses
3,720
1,717
3,355)
(
2021
5,118
2,082)
(
3,036
2021
734
251
483
3,773
1,408
3,720)
(
2020
1,585
1,461)
(
705
29
124
6
7
4
6
67
252
17
(108)

ACCOUNTANT’S REPORT TO THE TRUSTEES ON THE UNAUDITED ACCOUNTS OF

FRIENDS OF ST. JAMES’S CHURCH

In accordance with the engagement letter, and in order to assist you to fulfil your duties under the Companies Act 2006, I have complied the financial statements of the charity which comprise the Statement of Financial Activities, and the related notes from the accounting records and information and explanations you have given to us.

This report is made to the Charity’s Board of Trustees, as a body, in accordance with the terms of my engagement. My work has been undertaken so that I might compile the financial statements that we have been engaged to compile, report to the Charity’s Board of Trustees that we have done so, and state those matters that we have agrees to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity’s Board of Trustees, as a body, for our work or for this report.

I have carried out this engagement in accordance with the technical guidance issued by the Institute of Chartered Accountants in England and Wales and have complied with the ethical guidance laid down by the Institute relating to members undertaking the compilation of financial statements.

You have acknowledged on the balance sheet as at 31 December 2021 your duty to ensure that the charity has kept proper accounting records and to prepare financial statements that give a true and fair view under the Charities Act 2011. You consider that the charity is exempt from the statutory requirement for an audit for the year.

I have not been instructed to carry out an audit of the financial statements. For this reason, I have not verified the accuracy or completeness of the accounting records of information and explanations you have given to us and I do not, therefore, express any opinion on the financial statements.

……………………………………………

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