2021-12-31-accounts - West Street Christian Fellowship

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Page 3	Legal and Administrative Information	Legal and Administrative Information
Pages 4 to 11	Trustees and	Directors Annual Report
Pages 12	Independent	Examiner's Report
Page 13	Consolidated	Statement of Financial	Activities
Page 14	Consolidated	and Charity Balance Sheets
Page 15	Consolidated	Cash Flow Statement
Pages 16 to 23	Notes to the	Financial Statements
Page 24	Additional Schedule not part of Statutory		Accounts
	Consolidated	Receipts 8 Payments a/c	and income	II Expenditure	a/c

REGISTERED ADDRESS	REGISTERED ADDRESS		West Street Baptist Church	West Street Baptist Church	West Street Baptist Church
			West Street,
			Crewe
			Cheshire
			CW1 3HE
TRUSTEES I DIRECTORS			Mrs. Ruth Brehaut
			Mr. Peter Buchan
(None ofthe trustees hold		title	Mr. James Crawford	(resigned 04.03.22)
to any property	belonging	to the	Mrs. Joellen Griddle
charity)			Mr. Peter Midgley
			Mr. Andrew Page (resigned 26.02.22)
CHURCH LEADERSHIP TEAM			Rev. Graham Griddle
			Mrs. Heather Pritchard
			Mrs. Isobel Ramdewor
CHURCH ADMINISTRATOR			Miss Ruth Grimshaw
CHURCH TREASURER			Mr. Peter Buchan
BANKERS			Barclays Bank PLC, Market Street,
			Crewe, Cheshire CW1		2ET
INDEPENDENT	EXAMINERS		Afford Bond Holdings	Limited
			Chartered Accountants,		31 Wellington	Road
			Nantwich, Cheshire,	CW5 7ED
WEB-SITEADDRESS			www. wscfchurch. corn

Year ended 31December 2	021
			General	Restricted	2021	2020
			Unrestricted	Funds	Total	Total
			Funds		Funds	Funds
INCOME AND EXPENDITURE			E		E	f
INCOME AND ENDOWMENTS	FROM:	Notes
Donations and legacies			244,913	43,982	288,895	250,156
Charitable activities
Community Projects-	Playgroup		3,234		3,234	2,205
Christian Bookstall			600		600	554
Other trading activities
Investments			20,172		20,172	19,710
Other
Total incoming resources			268,919	43,982	312,901	272,625
EXPENDITURE ON:
Raising Funds
Charitable activities		6 &.7
Church - Pastoral &Teaching			126,739	14,199	140,938	138,579
Youth &Schools Work			29,470		29,470	30,458
Community Projects			62,533	26,942	89,475	80,360
Christian Bookstall			199		199	392
Christian Mission &Relief Work		9	2,653	26,226	28,879	28,341
Total resources expended			221,594	67,367	288,961	278,130
NET INCOME/(EXPENDITURE)	for the year		47,325	(23,385)	23,940	(5,505)
TRANSFERS BETWEEN FUNDS		17	(21,580)	21,580
NET MOVEMENT IN FUNDS			25,745	(1,805)	23,940	(5,505)
RECONCILIATION OF FUNDS
Totalfunds brought forward			468,063	220,262	688,325	693,830
Total funds carried forward			493,808	218,457	712,265	688,325

At 31 December		2021
						Parent	Parent
				Group	Group	Charity	Charity
				2021	2020	2021	2020
							F
			Notes
FIXEDASSETS
Land and buildings				459,971	479,966	269,241	283,207
Furniture and fittings				53,318	71,434	49,589	66,985
Plant and equipment				10,533	9,149	10,533	9,149
Tangible assets			14	523,822	560,549	329,363	359,341
CURRENT ASSETS
Debtors and accrued		income	15	13,768	16,599	13,768	16,599
Cash at bank and	in	hand	19	178,681	115,700	178,681	115,700
				192,449	132,299	192,449	132,299
LIABILITIES
CREDITORS
Amounts falling due		within one year	16	(4,006)	(4,523)	(4,006)	(4,523)
NET CURRENT ASSETS				188,443	127,776	188,443	127,776
NET ASSETS				712,265	688,325	517,806	487,117
THE FUNDS OF THE CHARITY
Restricted income	funds		17	218,457	220,262	23,998	19,054
General unrestricted		income funds		493,808	468,063	493,808	468,063
TOTAL CHARITY FUNDS				712,265	688,325	517,806	487,117

						Movements	Movements
						2021f	2020 f.
Cash Flows from Operating	Activities
Net cash (outflow)/inflow from operating			activities		(see Note 18)	53,790	142083
Investing Activities:
Interest received						15	173
Rents received						12,482	14,892
Room Hire Purchase of Property, Plant and Equipment						7,675 ~70,981	4,645 ~47,721
Net cash provided by/(used		in) investing	activities			9,191	(28,011)
Increase/(decrease) in cash		in the year				62,981	(13,928)
Transfer of Cash and deposits from related				trusts
Total Movement in Funds						62,981	~73928
Reconciliation of Net Cashf low to Movement				in Net	funds
Increase/(decrease) in cash		in the year				62,981	(13,928)
Cash at 31 December 2020						115,700	129,628
Cash at 31 December 2021						178,681	115,700
Cash and deposits repayable		on demand
Bank Deposits						169,131	111,117
Cash at bank						9,410	4,420
Cash and cash in transit						140	163
						178 681	116700

4. Voluntary Income													2021		2020
Unrestricted
Weekly Church Collections													780		3,527
Donations made under			Gift	Aid									116,020		115,245
Donations via other agencies													8,339		8,479
Govt. Job Retention Special Donations *	Scheme												8,944 56,800		14,886
Other gifts Tax recovered on Gift		Aid										24,182 ~29848			28,775 9871
Total Unrestricted Gifts													244,913		200,783
Restricted Gifts for.
Missionary funds													3,611		3,419
Disaster relief fund													360		410
PA System Fund															1,000
Transforming Lives		for Good				(inc.		Special Donations	off1,000)				1,000
Christians Against	Poverty					Gifts (inc. Special Donations ofF1,500)							4,203		3,710
Christians Against	Poverty					Grants							15,951
Christians Against	Poverty				Clients Fund								5,979		5,064
Seniors Day Fund													60		147
Senior Leader Fund													5,700		1,800
Gift Day Fund													160		20,788
Building fund													167		468
Other (inc. Special	Donations					of	F1,000)						4,105		5,803
Tax recovered on Gift		Aid		(restricted				funds)
Missionary funds													250		201
Disaster relief fund													91		90
PA System Fund															250
Christians Against	Poverty												366		430
Christians Against	Poverty				Clients			Fund					789		417
Senior Leader Fund													1,200		450
Gift Day Fund															4,584
Building fund Other												42 ~52			39 303
Total Restricted Gifts													43,982		49,373
Total Voluntaty Income												~288 895			250 159
Note *- Special Donations			mentioned				in	Note 4 above refer	to gifts made	following		the receipt of		legacy payments	by the donor.
The total value ofthese			donations				was f60,300.
5.Investment Income
Bank Interest													15		173
Room Hire													7,675		4,645
Rent received													12,482		14,892
													20 172		19710
6. Costs ofCharitable		Activities							Activities	Grant			Support	2021	2020
									undertaken	funding	of		costs	Total
									directly	activities
										(see note 9)
Church - Pastoral &	Teaching								10,827				130,111	140,938	138,579
Youth &Schools Work									8,777				20,693	29,470	30,458
Communi Pro acts									43,314				46,161	89,475	80,360
Dhrtsgens rtgelnst Poverty									26,902				21,609	46,511	46,761
6Minus									16,372				24,552	40,924	33,250
seniors Dey									40					40	349
Christian Book & Coffee Shop									199					199	392
Christian Mission &	Rekef			Work						28	879			28 879	28581
									63,117	28,879			196,965	288,961	278,130

The	total future	minimum	lease payments	under non-cancellable	under non-cancellable	leases are	as follows:
							2021	2020
	Not later than one year						3,807	3,806
	Later than	one year	but not later than	five	years			3,807
	Later than	five years
	Total						3,807	7 613
13	Rentals to	be Received
							2021	2020
	Not later than one year						5,400	6,732
	Later than	one year	but not later than	five	years		1,350	6,750
	Later than Total	five years				~6750		13462

14Tangible Fixed Assets - Group
	Freehold	Furniture	Equipment	Motor	Total
	land and	& Fittings		Vehicles
	buildings
Cost
At 31 December 2020	984,022	257,968	47,707		1,289,697
Additions	5,948		5,033		10,981
Transfers between categories
Disposals
At 31 December 2021	989,970	257,968	52,740		1,300,678
Depreciation
At 31 December 2020	504,056	186,534	38,558		729,148
Additions	25,943	18,116	3,649		47,708
Transfers between categories
Disposals
At 31 December 2021	529,999	204,650	42,207		776,856
Net book value
At 31 December 2020	479,966	71,434	9,149		560,549
At 31 December 2021	459,971	53,318	10,533		523,822

15Debtors
					Parent &		Parent	&
					Group		Group
					2021		2020
Prepayments	and other		accrued income
Pre-payments		—Insurance			4,844		4,684
Pre-payments		- Utilities			455		1,728
Pre-payments		—Other			314		309
Church - Tax		recoverable		on Gift Aid donations	7,485		8,863
Room Hire					670		1,015
Other
					13768		16599
16Creditors:	amounts		falling due within one year
					Parent	&	Parent	&
					Group		Group
					2021		2020
Trade Creditors
Accruals and	other deferred			income
Independent		Examination			2,800		2,700
Gas & Electric					1,139		1,367
Other					67		456
					4006		4523


17.Restricted Funds					Transforming					Parent
		General	Missionary	Disaster	PA	Lives	for	Building	Seniors	Charity
		Restricted	Fund	Relief	System	Good		Fund	Day	Restricted
		Gifts		Fund	Fund	Fund			Fund	Funds c/f
Balances Brought Forward
At 31 December 2020		2,340	1 049	82	4,551			7,689	530	16,241
Donations and gifts		4,105	3,611	360		1,000		167	60	9,303
Tax recovered on Gift Aid		(52)	250	91				42		331
Grants Received
Interest received
Total Income		4,053	3,861	451		1,000		209	60	9,634
Payments —Grants	+ Other	4,282	22,621			825			40	27,768
Salaries and Expenses
Total Expenditure		4,282	22,621			825			40	27,768
Surplus / (Deficit) in	the year	(229)	(18,760)	451			175	209	20	(18,134)
Transfers from/(to)	Unrestricted	(339)	18,349							18,010
Balances Carried Forward
At 31 December 2021		1 772	638	533	4 551		175	7 898	550	16117
Represented by:
Fixed Assets
Debtors/(Creditors)			27	23				10		60
Cash & Bank Balances		1 772	611	510	4551		175	7 888	550	16,057
Total Net Assets		1 772	638	533	4551		175	7 898	550	16,117
		Parent	Christians	Christians	Senior	Gift		Subsidiary	Charities
		Charity	Against	Against	Leaders	Day		Christian	Church	Group
		Restricted	Poverty	Poverty	Restricted	Appeal		Centre	Building	Restricted
		Funds b/f	Fund	Clients	Funds			Trust	Trust	Funds
Balances Brought Forward
At 31 December 2020		16241	178	2 591			44	61,721	139,487	220,262
Donations and gifts		9,303	4,203	5,979	5,700		160	-	—	25,345
Tax recovered on Gift Aid		331	366	789	1,200					2,686
Grants Received			15,951							15,951
Interest received
Total Income		9,634	20,520	6,768	6,900		160			43,982
Payments —Grants	+ Other	27,768	8,056	7,207						43,031
Depreciation of Trust Fixed Assets								4,931	7,766	12,697
Salaries and Expenses			11639							11639
Total Expenditure				7,207				4,931	7,766	67,367
Surplus / (Deficit) in the year		(18,134)	825	(439)	6,900		160	(4,931)	(7,766)	(23,385)
Transfers from/(to)	Unrestricted	18,010	4,726		(6,900)	(204)		5,948	—	21,580
Balances Carried Forward
At 31 December 2021		16117	5729	2 152				62 738	131721	218,457
Represented by:
Fixed Assets								62,738	131,721	194,459
Debtors/(Creditors)		60	25	105						190
Cash & Bank Balances		16057	5 704	2,047						23808
Total Net Assets		16117	5729	2,152				62 738	131721	218457

18.Reconciliation ofnet Income/(expenditure)	18.Reconciliation ofnet Income/(expenditure)	18.Reconciliation ofnet Income/(expenditure)	to net cash flow from operating	activities
				2021	2020
Net income/(expenditure)	for the reporting	period as	per the	23,940	(5,505)
Adjustment for:
Depreciation charges				47,708	44,349
Interest and rents from investments				(20,172)	(19,710)
(Increase)/decrease	in stocks
(Increase)/decrease	in debtors			2,831	(3,269)
Increase/(decrease)	in creditors			(517)	(1,782)
Net cash provided by/ (used in) operating		activities	see Page 15	53,790	14883

					Unrestricted		Restricted	Balance
					Funds		Funds	Sheet
Analysis								Values
General Church Funds					153,096
5 Minus Playgroup					397
Bookshop					1,380
Missionary Fund							611
Disaster Relief Fund							510
PA System Fund							4,551
Building Fund							7,888
Seniors Day Fund							550
Transforming Lives	for	Good		Fund			175
Christians Against	Poverty		-	Office			5,704
Christians Against	Poverty		—Clients Fund				2,047
Other Restricted Funds							1,772
Total					154,873		23,808	178,681
20.Summary ofParent	Charity's			Results
						2021		2020
						5		g
Incoming resources						312,901		272,625
Less
Resources expended						276,264		265,790
Transfers to Subsidiary		Charity				(5,948)		(10,028)
Net Income/(expenditure)						30,689		6635

Year ended 31Decem	ber 20	21
			Receipts 8	Income &.
			Payments	Expenditure
			Account	Account
			f	E
RECEIPTS / INCOME
Donations and legacies			239,764	240,220
Gift Aid Tax Refund			33,912	32,534
5 Minus Playgroup			3,424	3,424
Christian Book &Coffee Shop			600	600
Rent			12,482	12,482
Room Hire			8,020	7,675
Bank Interest			15	15
Grants			15,951	15,951
Total incoming resources			314,168	312,901
PAYMENTS / EXPENDITURE
Salaries			133,163	133,891
Staff Expenses + Visiting Speakers			1,378	650
Rates &Water Rates			2,101	2,101
Insurance			9,724	9,564
Heating & Lighting			10,823	11,868
Repairs			8,252	8,247
New Fixed Assets			10,981	0
Depreciation			0	47,708
Youth Meetings			2,475	2,475
Cleaning (excl. Salaries)			4,017	4,084
5 Minus Playgroup	(excl. Salaries)		1,729	1,729
Bank Charges / Independent		Examinations	3,009	3,109
Donations to other	organisations		28,879	28,879
Special Collections	distributed		3,397	3,397
Stationery and photocopying			6,515	6,515
C.A,P. Centre costs	(excl. Salaries)		15,263	15,263
Other			9,481	9,481
Total resources expended			251,187	288,961
NET INCOME/(EXPENDITURE)		for the year	62,981	23,940
Opening Cash &Bank / Reserves			115,700	688,325
Closing Cash &Bank / Reserves			178,681	712,265
Analysis of Closing Reserves
Cash 8 Bank Balances
Unrestricted Funds	- Church		153,096	153,096
Unrestricted Funds	—Other		1,777	1,777
Restricted Funds			23,808	23,808
Fixed Assets (Net Book	Value)			523,822
Debtors				13,768
Less Creditors				(4,006)
			178681	712265