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2022-11-30-accounts

LONDON CHURCH INTERNATIONAL

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 November 2022

CHARITY REGISTRATION No: 1095489 COMPANY REGISTRATION No: 04448178

Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham PO18 8NF

1

LONDON CHURCH INTERNATIONAL

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CONTENTS
Pages 4 - 5 Report of the Trustees
Page 6 Independent Examiners Report to the Trustees.
Page 7 Statement of Financial Activities
Pages 8 Balance Sheet
Page 9 - 15 Notes to the Financial Statements
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2

LONDON CHURCH INTERNATIONAL

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2022

LEGAL AND ADMINISTRATIVE INFORMATION

CHARITY NUMBER 1095489 COMPANY REGISTRATION NUMBER 4448178 START OF FINANCIAL PERIOD 1 December 2021 END OF FINANCIAL PERIOD 30 November 2022

OTHER NAME

KINGSGATE CHURCH

TRUSTEES AT 30 November 2022

Emma Foster Chet Henderson Martin Reeve Paul Harper Fiona Farrelly ( appointed 1 July 22)

CORRESPONDENCE ADDRESS

GOVERNING DOCUMENT

Empire Building 161a Clarence Street Kingston Upon Thames Surrey KT1 1QT

MEMORANDUM AND ARTICLES OF ASSOCIATION INCORPORATED ON THE 27 MAY 2002.

INDEPENDENT EXAMINER

OBJECTS

K Gomes Independent Examiners Ltd Unit 2 The Broadfield Business Centre Delling Lane Bosham PO18 8NF

a) to advance the Christian faith in accordance with the Statement of beliefs appearing in the Schedule hereto in Greater London and in such other parts of the United Kingdom or the world as the directors of the Charity (herein called "the Trustees") may from time to time think fit and to fulfil such other purposes which are exclusively charitable according to the law of England and Wales and are connected with the charitable work of the charity b) to relieve persons who are in conditions of need or hardship or who are aged or sick and to relieve the distress caused thereby in the said location and in such other parts of the United Kingdom or the world as the Trustees may from time to time think fit.

3

LONDON CHURCH INTERNATIONAL

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 30 NOVEMBER 2022

Structure, Governance and Appointment of Trustees:

The charity is a company limited by guarantee and does not have share capital. The charitable company was incorporated on 27 May 2002 and was registered with the Charity Commission on 20 January 2003,but remained dormant until the operations, funds, assets and liabilities of the former non-profit making organisation with the same name were transferred across on 1 April 2004.

Organisational Structure

The Charity is controlled by the Trustees. Trustees during the year are detailed on page 1. The Trustees and Treasurer are non-paid volunteers. None of the Trustees has any beneficial interest in the company.

Objectives and Activities

a) to advance the Christian faith in accordance with the Statement of beliefs appearing in the Schedule hereto in Greater London and in such other parts of the United Kingdom or the world as the directors of the Charity (herein called "the Trustees") may from time to time think fit and to fulfil such other purposes which are exclusively charitable according to the law of England and Wales and are connected with the charitable work of the charity; b) to relieve persons who are in conditions of need or hardship or who are aged or sick and to relieve the distress caused thereby in the said location and in such other parts of the United Kingdom or the world as the Trustees may from time to time think fit.

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.

Achievements and performance

2021-22 has presented an unusual mixture of challenges as the world has emerged from covid restrictions, with all the attendant opportunities and hazards. The church has stabilised following a significant drop in numbers during Covid. To comply with GDPR regulations, we completed a clean-up of member data, towards the end of the reporting period, which means we now have a more accurate reflection of numbers actually in the church. There has been a definite shrinking but we are also seeing new people joining regularly as evidenced by attendance at DNA courses and baptisms.

The Mission church’s finances continued to be administered by KingsGate for a period to allow them to get registered as a charity and set up their own bank accounts. This was completed and they are now independent.

KingsGate Cobham had been led by two marketplace couples for 5 years and they felt the need for someone else to carry the load. Sean & Nola Dooley have been brought in to lead and Sean is salaried for 2 days per week. KingsGate Church's partnership with Voices of Hope has continued to grow, particularly in Kingston, and projects combating food insecurity, poor mental health and violence against women and girls are thriving and expanding. As this partnership has grown, so has our partnership with RBK and others in the voluntary sector, resulting in a significant increase in our income from hiring the building. As was noted at the end of 21, Charleston Aslet, former facilities manager resigned and was not replaced immediately. His role was covered by existing staff but this became increasingly unworkable, particularly as the number of hires increased. In June 22, it was agreed that Sean Dooley would be employed 2 days per week as facilities manager, to supplement his pastoral salary from KingsGate Cobham. He began this role at the start of Nov 22. While this has been hugely helpful, to properly maintain the building in a manner that represents God, KingsGate Church and our values to building users the facilities management hours will need to increase again.

These increases in employment spend were facilitated by a) making the worship pastor position redundant (The elders and trustees did not feel a church our size could justify paying a worship pastor salary, while conversely being certain of the need for a facilities manager and believing God moving us to reprioritise our resources away from a worship pastor salary) and b) two salaried pastors in Kingston being paid by the council to consult on projects combatting violence against women & girls in the faith communities and among schoolboys.

As we enter into 2023, the elders and trustees believe that the church is in a healthy place spiritually and financially. There are green shoots of growth numerically and people stepping forward to lead ministries that had died away during Covid. There is an increasing desire to see more of God’s kingdom worked out in individual lives and in the communities around us and we are preparing for the future by training new leaders. We are also constantly aware of our total dependence on God for provision of ideas, people and finances to carry out his great mission to demonstrate his love to the world around us.

4

LONDON CHURCH INTERNATIONAL

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 30 NOVEMBER 2022

Financial Review

During the financial year the charity made a surplus of £24,996(2021 - deficit of -£61,197) as shown in the Statement of Financial Activities on page 7 of the accounts. This was caused by an increase in the net value of our building.

Unrestricted current assets dropped to £71,578 (2021 £99,501).

The unrestricted current assets were high at the end of 2021 due to employment furloughs, a mortgage capital repayment holiday during Covid and the Building Development fund.

The Building Development fund has now been spent, and the furloughs and capital repayment holiday has ended.

It is the policy of the charity that unrestricted funds should be kept at a level no less than £60,000. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to cover any financial commitments for a period of time. This reserve policy is to be reviewed during the 2022 financial year.Unrestricted current assets dropped to £71,578 (2021 £99,501).

The elders and Trustees are satisfied with the financial situation and excited about further growth in 2023 and beyond.

The Trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

A meeting is held quarterly where all business issues are discussed including any changes to the risk profile of the charity. These meetings are attended by the elders of the church as well as the Trustees. At these meetings the following are among the issues that are monitored:

-Finances. This includes an assessment of cash flows both historical and predicted.

-Adequacy of insurance. A review of insurance is done on an annual basis.

-Employment/Health and Safety.

Trustees' Responsibilities

The Trustees, who are also the directors of London Church International for the purpose of company law, are

responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any

time the financial position of the Charity and enable them to ensure that the financial statements comply with the Companies Act 2006. 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

This report was approved by the trustees on: and signed on its behalf:

Date :

5

INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS

I report to the charity Trustees on my examination of the accounts of the charity for the year ended 30 November 2022 which are set out on pages 7 to 15.

Respective responsibilities of Trustees and examiner

As the charity’s Trustees of London Church International (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of London Church International are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

Since London Church International gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Chartered Institute of Management Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of London Church International as required by section 386 of the 2006 Act; or

2. the accounts do not accord with those records; or

  1. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  2. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities.

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.

Date : 25.5.23

Signed :

K Gomes MAAT FCIE Independent Examiners Ltd Unit 2 The Broadfield Business Centre Delling Lane Bosham PO18 8NF

6

LONDON CHURCH INTERNATIONAL STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 NOVEMBER 2022

Incorporating income and expenditure account
Notes
INCOMING RESOURCES
Donations and Legacies
2a
Charitable Activities
2b
Other
2c
TOTAL
RESOURCES EXPENDED
Expenditure on:
Charitable Activities
3a
Support Costs
3b
Other
3c
TOTAL
NET INCOME/(EXPENDITURE) BEFORE
INVESTMENT GAINS/(LOSSES)
Net gains/(losses) on investments
NET INCOME/(EXPENDITURE)
Transfers between funds
13
Other recognised gains/(losses):
Gains on Asset Disposal
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total Funds Brought Forward
TOTAL FUNDS CARRIED FORWARD
Income and Endowments from:
Unrestricted
Designated
Restricted
TOTAL
TOTAL
Funds
Funds
Funds
2022
2021
£
£
£
£
£
427,536
-
2,824
430,360
471,473
44,348
-
-
44,348
4,906
141
-
-
141
7
472,025
-
2,824
474,849
476,386
60,342
-
-
60,342
85,919
322,153
56,480
11,499
390,132
451,664
-
-
-
-
-
382,495
56,480
11,499
450,474
537,583
89,529
56,480
-
8,675
-
24,375
61,197
-
89,529
56,480
-
8,675
-
24,375
61,197
-
83,810
-
83,810
-
-
620
-
-
620
-
6,340
27,330
8,675
-
24,995
61,197
-
47,100
1,039,649
8,675
1,095,424
1,156,621
53,441
1,066,979
-
1,120,420
1,095,424

All of the organisation's operations are classed as continuing.

The notes on pages 8 to 15 form part of these financial statements.

7

LONDON CHURCH INTERNATIONAL

BALANCE SHEET

Registration Number 04448178

AS AT 30 November 2022

Note
Fixed Assets
Tangible assets
6
Current Assets
Debtors
8
Cash at bank and in hand
9
Total Current Assets
10
NET CURRENT ASSETS
TOTAL ASSETSless current liabilities
11
NET ASSETS
Funds
General Funds
Restricted Funds
12
Designated
Total Funds
Creditors:amounts falling due
within one year
Creditors:amounts falling due in
more thanyear
Unrestricted
Designated
Restricted
30-Nov-22
30-Nov-21
Funds
Funds
Funds
Total
Total
£
£
£
£
£
-
1,730,978
-
1,730,978
1,754,630
17,341
-
-
17,341
8,666
54,237
-
29,520
83,757
99,510
71,578
-
29,520
101,098
108,176
18,137
90,868
29,520
138,525
143,269
53,441
90,868
-
0
-
-37,427
35,093
-
53,441
1,640,110
0
-
1,693,552
1,719,537
-
573,131
-
573,131
624,113
53,441
1,066,979
0
-
1,120,420
1,095,424
53,441
53,441
47,100
-
-
8,675
1,066,979
1,066,979
1,039,649
53,441
1,066,979
0
1,120,420
1,095,424

The company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The Trustees consider that the company is entitled to exemption from the requirement to have an audit under the provisions of section 477 of the Companies Act 2006 ("the Act") and members have not required the company to

obtain an audit for the year in question in accordance with section 476 of the Act.

The Trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with

respect to accounting records and the preparation of financial statements.

The financial statements were approved and authorised for issue by the Trustees on signed on their behalf, by:

Approved on the ……………………………………… Signed on their behalf by Director ………………………………………………………………………………………………

Print Name ….......................................................

8

LONDON CHURCH INTERNATIONAL

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2022

1. ACCOUNTING POLICIES

Charity information

London Church International is a private company limited by guarantee incorporated in England and Wales. The registered office is Empire Building, 161a Clarence Street, Kingston Upon Thames, Surrey,KT1 1QT.

Basis of preparation:

The financial statements of the charitable company, 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period

Material prior period errors

No material prior year error have been identified in the reporting period.

Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

The particular accounting policies adopted are set out below.

INCOME

Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Charity.

Income & Resources

Legacy income is recognised when the charity becomes unconditionally entitled to the income and the total amount to be received is certain.

Grants, where entitlement is conditional on the delivery of a specific performance by the charity, are recognised when the performance has been delivered, otherwise grants are recognised at the point the charity becomes unconditionally entitled to the grant.

Tithes are donations and offerings granted to the charity, these donations are recognised as and when they are received.

Other Donations and forms of voluntary income are recognised as incoming resources when receivable, except in circumstances where they are incapable of financial measurement.

Gift aid is claimed on a number of occasions throughout the year, this is recognised in the accounts based on when the donation the gift aid is being claimed on is received.

Income from charitable activities is income received for the Alms and Apostolic funds, given specifically for helping the poor and needy and is recognised as and when it is received.

Other income is income received for events and conferences and is recognised as incoming resources when receivable.

Investment income is interest on funds held on deposit and is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

9

LONDON CHURCH INTERNATIONAL

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2022

Expenditure and liabilities

Expenditure is recognised on an accruals basis when incurred. It is reported in the Statement of Financial Activities as follows:

Direct Charitable Expenditure - these are costs incurred by the charity in the delivery of its activities and services for its beneficiaries.

Support costs include other running costs and governance costs. These are incurred by the charity and are necessary to aid and support the running of the charity and are included within expenditure on charitable activities. All costs are allocated to charitable activities of the SOFA on a basis designed to reflect the use of the resource. Support Costs relating to a particular fund are allocated directly, others are apportioned on an appropriate basis when applicable. The charity has identified one direct charitable activity.

Fixed Assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings Over the term of the lease Leasehold improvements 2% straight line Air conditioning unit Over 10 years Fixtures and fittings 25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

Impairment of fixed assets

At each reporting end date, the Charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Intangible assets with indefinite useful lives and intangible assets not yet available for use are tested for impairment annually, and whenever there is an indication that the asset may be impaired.

Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities

Financial instruments

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

10

LONDON CHURCH INTERNATIONAL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2022

2. ANALYSIS OF INCOME
a) Donations and Legacies
Gift Aid
Tithes and Offerings
b) Charitable Activities
Venue Hire Income
Room Hire Income
Events Income
Consultation Income
c) Other
Interest
Donations and gifts
Emergency Support
Unrestricted
Designated
Restricted
TOTAL
TOTAL
Funds
Funds
Funds
2022
2021
£
£
£
£
£
578
-
-
578
28,595
68,221
-
-
68,221
62,034
358,737
-
2,824
361,561
360,382
-
-
-
-
20,462
427,536
-
2,824
430,360
471,473
30,708
-
-
30,708
6,205
1,050
-
-
1,050
-
4,770
-
-
4,770
1,299
-
7,820
7,820
-
44,348
-
-
44,348
4,906
141
-
-
141
7
141
-
-
141
7

3. ANALYSIS OF EXPENDITURE

a) Charitable Activities
Direct Costs
Events
Training & Courses
Accomodation,travel & Subsistence
Giving
Unrestricted
Designated
Restricted
TOTAL
TOTAL
Funds
Funds
Funds
2022
2021
£
£
£
£
£
18,482
-
-
18,482
39,498
560
-
-
560
341
17,446
-
-
17,446
14,116
23,855
-
-
23,855
31,963
60,342
-
-
60,342
85,919

11

LONDON CHURCH INTERNATIONAL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2022

b) Support Costs
Advertising & Marketing
Audit & Accountancy fees
Bank Fees
Building Development Expenses
Cleaning
Depreciation Expense
Employers National Insurance
4
General Expenses
HR Costs
Insurance
Loan Interest
IT Software and Consumables
Light, Power, Heating
Memberships
Office Admin
Pensions Costs
4
Postage, Freight & Courier
Printing & Stationery
Professional Fees
Rent
Repairs & Maintenance
Safeguarding
Salaries
4
Staff training
Subscriptions
Telephone & Internet
Water Charges
Unrestricted
Designated
Restricted
TOTAL
TOTAL
Funds
Funds
Funds
2022
2021
£
£
£
£
£
3,244
-
-
3,244
13,538
17,507
-
-
17,507
16,868
2,792
-
-
2,792
2,617
-
-
7,543
7,543
4,961
12,747
-
-
12,747
8,109
-
24,160
-
24,160
24,438
16,186
-
-
16,186
20,278
3,003
-
-
3,003
304
2,054
-
-
2,054
-
3,292
-
-
3,292
2,128
-
32,320
-
32,320
25,373
2,695
-
-
2,695
-
10,709
-
-
10,709
11,660
300
-
-
300
-
521
-
-
521
1,106
10,212
-
-
10,212
13,225
25
-
-
25
27
429
-
-
429
98
960
-
-
960
2,394
4,339
-
-
4,339
9,112
3,474
-
3,956
7,430
4,745
2,967
-
-
2,967
3,313
216,524
-
-
216,524
279,607
-198
-
-
-198
430
-
115
-
-
115
1,226
5,843
-
-
5,843
5,820
2,412
-
-
2,412
1,146
322,153
56,480
11,499
390,132
451,664

4. STAFF COSTS AND NUMBERS

Gross Wages and Salaries
Employer's National Insurance Costs
Pension Contributions
Employees who were engaged in each of the following activities:
2022
2021
£
£
216,524
299,529
16,186
20,278
10,212
13,978
242,923
333,785
2022
2021
11
11

No employee received remuneration of more that £60,000 during the year.

12

LONDON CHURCH INTERNATIONAL

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30 NOVEMBER 2022

5. TRUSTEES' RENUMERATION AND EXPENSES

During the year the following director were paid a salary for pastoral services, the total benefits paid were: Paul Harper £50,764*

*P. E. Harper opts into a payroll giving scheme, whereby he donates 10% of his salary to the Charity.

In order to fully comply with Biblical principles, it is necessary for the Eldership team to be represented on the board of directors. This has been achieved without infringing the requirement for only two full-time members of staff being directors. However, as the team consists of both husband and wife, the wives of full time elders are paid a salary for the work that they do.

All people who are paid by the charity perform a valuable service to the charity and have a job specification which is available if required. No person receives payment because of his or her position as a Trustee or as a dependent or relative of a Trustee. This has been approved by the Charity Commission.

Trustee Expenses

During the year no Trustees were reimbursed expenses (2021 - Nil).

6. TANGIBLE FIXED ASSETS
Cost
01-Dec-21
Additions
Cost at
30-Nov-22
Depreciation
01-Dec-21
Charge
Depreciation at
30-Nov-22
Net Book Value
30-Nov-22
Net Book Value
30-Nov-21
Leasehold
Leasehold
Fixtures
Total
Land and
Improveme and Fittings
Buildings
£
£
£
£
1,008,750
1,020,214
5,141
2,034,105
-
-
508
508
1,008,750
1,020,214
5,649
2,034,613
10,000
264,334
5,141
279,475
1,000
23,160
-
24,160
11,000
287,494
5,141
303,635
997,750
732,720
508
1,730,978
998,750
755,880
-
1,754,630
7.LOANS
Bank Loans
Payable within one year
Payable after one year
Amounts included above which fall due after five years
Payable by Instalments
Total
Total
2022
2021
£
£
663,999
714,981
90,868
90,868
573,131
624,113
300,527
351,509

The bank loan is charged at an interest rate of the base rate plus 3.05% and is secures on the property 153162,Clarence Street, Kingston Upon Thames, Surrey.

13

LONDON CHURCH INTERNATIONAL NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30 NOVEMBER 2022

NOTES TO THE FINANCIAL STATEMENTS (continued)

8. DEBTORS AND PREPAYMENTS
Tax Recoverable
Prepayments
Debtors
Unrestricted
Restricted
Total
Total
Fund
Fund
2022
2021
£
£
£
£
3,656
-
3,656
-
1,605
-
1,605
-
12,080
-
12,080
8,666
17,341
-
17,341
8,666

9. CASH AT BANK AND IN HAND

Cash at bank and on hand
Other
Total
2022
2021
£
£
83,757
99,510
83,757
99,510

10. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Notes
Bank Loan
7
Trade Creditors
Other Creditors
Accruals and Deferred Income
Unrestricted
Designated
Restricted
Total
Total
Fund
Fund
Fund
2022
2021
£
£
£
£
£
-
90,868
-
90,868
90,868
3,455
-
-
3,455
5,583
13,301
-
29,520
42,822
45,438
1,380
-
-
1,380
1,380
18,137
90,868
29,520
138,525
143,269

11. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR

Notes
Bank Loans
7
Unrestricted
Designated
Restricted
Total
Total
Fund
Fund
Fund
2022
2021
£
£
£
£
£
-
573,131
-
573,131
624,113
-
573,131
-
573,131
624,113

14

LONDON CHURCH INTERNATIONAL

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30 NOVEMBER 2022

12. RESTRICTED FUNDS

Apostolic
Alms
Outreach
Adopted courses
Christmas box appeal
Building fund
Sisterhood sanctuary fund
Dwell
Sozo
Jean & vanessa Zimbabwe trip
Stewardship Giving
MTE Food Hub
Brite Boxes
Interest
Izettle
Womens Hub National Lottery Grant
Womens Hub Childcare Award
Womens Hub Kingsgate Expenditure
Kickstart
RBK - The Bridge Project
SHCJ Society Fund
Apostolic
Alms
Outreach
Adopted courses
Christmas box appeal
Building fund
Ham gift fund
Sisterhood sanctuary fund
Dwell
Sozo
Jean & vanessa Zimbabwe trip
Stewardship Giving
MTE Food Hub
Brite Boxes
Interest
Jeevan Mahesam
India Support Fund
Izettle
CURRENT REPORTING PERIOD
Balance
Balance
01-Dec-21
Income
Expenditure
Transfers
30-Nov-22
£
£
£
£
18
-
18
-
299
-
299
-
6,218
-
6,218
-
101
-
101
-
1,846
-
1,846
-
2,972
-
14,471
11,499
-
98
-
398
300
-
523
-
523
-
70
330
330
70
1,334
-
1,334
-
-
-
-
-
-
1,517
-
1,517
-
1,782
-
1,782
-
89
-
89
-
420
498
660
258
-
9,327
8,967
360
-
28,807
9,139
19,667
-
-
238
238
-
-
6,515
6,042
473
-
3,750
2,520
1,230
-
10,000
2,000
8,000
8,675
75,032
54,186
-
29,520
PREVIOUS REPORTING PERIOD
Balance
Balance
01-Dec-20
Income
Expenditure
Transfers
30-Nov-21
£
£
£
£
18
-
-
18
1,532
2,417
3,650
299
7,344
31
1,157
6,218
101
-
-
101
4,986
1,510
4,650
1,846
3,694
-
6,666
2,972
-
4,450
-
4,450
-
104
-
6
98
523
-
-
523
40
30
-
70
1,334
-
-
-
1,334
-
5,000
-
5,000
-
-
1,517
-
1,517
302
1,480
-
1,782
87
2
-
89
-
-
-
-
-
2,637
2,637
-
420
425
5
420
27,267
10,049
28,221
-
8,675

13. DESIGNTATED FUNDS

The income funds of the charity include the following designated funds which have been set aside out of the unrestricted funds by the Trustees for specific purposes :

Land and Buildings
fund
Balance
Resources
Transfers
Balance
Resources
Transfers
Balance
1.12.20
expended
30.11.21
expended
30.11.22
1,032,157
49,151
-
56,643
1,039,649
56,480
-
83,810
1,066,979

15