#
##
##
|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|operating|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|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|