2022-12-31-accounts - West Street Christian Fellowship

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Page 3	Legal and Administrative Information	Legal and Administrative Information
Pages 4to 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
Plus Two Additional	Schedules	not part of Statutory Accounts
Page 24	Consolidated	Receipts & Payments a/c and Income 8 Expenditure	a/c
Page 25	Receipts and	Payments by Activity

Year ended 31December	2	022
				General	Restricted	2022	2021
				Unrestricted	Funds	Tota I	Tota I
				Funds		Funds	Funds
INCOME AND EXPENDITURE				E		E	E
INCOME AND ENDOWMENTS		FROM:	Notes
Donations and legacies			4	179,414	52,821	232,235	288,895
Charitable activities
Community Projects	—Playgroup			6,295		6,295	3,234
Christian Bookstall				918		918	600
Other trading activities
Investments			5	33,258		33,258	20,172
Other
Total incoming resources				219,885	52,821	272,706	312,901
EXPENDITURE ON:
Raising Funds
Charitable activities			6&7
Church —Pastoral &Teaching				124,087	13,060	137,147	140,938
youth &Schools Work				38,303		38,303	29,470
Community Projects				65,183	19,948	85,131	89,475
Christian Bookstall				822		822	199
Christian Mission & Relief Work			9	5,064	21,369	26,433	28,879
Total resources expended				233,459	54,377	287,836	288,961
NET INCOME/(EXPENDITURE)		for the year		(13,574)	(1,556)	(15,130)	23,940
TRANSFERS BETWEEN FUNDS			17	(9,532)	9,532
NET MOVEMENT IN FUNDS				(23,106)	7,976	(15,130)	23,940
RECONCILIATION OF FUNDS
Total funds brought forward				493,808	218,457	712,265	688,325
Total funds carried forward				470,702	226,433	697,135	712,265

CONSOLIDATED At 31December	AND PAREN 2022	T CHAR	ITY BALA	NCE SH	EET
					Parent	Parent
			Group	Group	Charity	Charity
			2022	2021	2022	2021
			E	E	F	F
		Notes
FIXEDASSETS
Land and buildings			436,111	459,971	257,548	269,241
Furniture and fittings			65,078	53,318	62,067	49,589
Plant and equipment			8,447	10,533	8,447	10,533
Tangible assets		14	509,636	523,822	328,062	329,363
CURRENT ASSETS
Stocks			0	0	0	0
Debtors and accrued	income	15	16,399	13,768	16,399	13,768
Cash at bank and in	hand	19	176,235	178,681	176,235	178,681
			192,634	192,449	192,634	192,449
LIABILITIES
CREDITORS
Amounts falling due	within one year	16	(5,135)	(4,006)	(5,135)	(4,006)
NET CURRENT ASSETS			187,499	188,443	187,499	188,443
NET ASSETS			697,135	712,265	515,561	517,806
THE FUNDS OF THE CHARITY
Restricted income funds		17	226,433	218,457	44,859	23,998
General unrestricted	income funds		470,702	493,808	470,702	493,808
TOTAL CHARITY FUNDS			697,135	712,265	515,561	517,806

Year ended 31 Decem	ber 2022
					Movements	Movements
					2022	2021
						f
Cash Flows from Operating	Activities
Net cash (outflow)/inflow from operating		activities		(see Note 18)	(12,2713	. 53,790
Investing Activities:
Interest received					155	15
Rents received					18,687	12,482
Room Hire Purchase of Property, Plant and Equipment					14,416 ~23,433	7,675 ~18.987
Net cash provided by/(used	in) investing	activities			93825	9,191
Increase/(decrease) in cash	in the year				(2,446)	62,981
Transfer ofCash and deposits from related			trusts
Total Movement in Funds					~2,446	62,981
Reconciliation of Net Cashflow to Movement			in Net	funds
Increase/(decrease) in cash	in the year				(2,446)	62,981
Cash at 31 December 2021					178,681	115,700
Cash at 31 December 2022					176,235	178,681
Cash and deposits repayable	on demand
Bank Deposits					164,287	169,131
Cash at bank					11,757	9,410
Cash and cash in transit					191	140
					176,238	178681

4. Voluntary Income							2022		2021
Unrestricted
Weekly Church Collections							2,391		780
Donations made under Gift Aid							112,569		116,020
Donations via other	agencies						7,556		8,339
GovL Job Retention	Scheme								8,944
Special Donations									56,800
Other gifts Tax recovered on Gift Aid							27,462 ~29436		24,182
Total Unrestricted Gifts							179,414		244,913
Restricted Gifts for:
Missionary funds							2,441		3,611
Disaster relief fund							2,930		360
Transforming Lives for Good							300		1,000
Christians Against	Poverly		Gifts				1,688		4,203
Chrisbans Against	Poverty		Grants				15,000		15,951
Christians Against	Poverty Clients Fund						2,695		5,979
Community Projects Fund			Grants				25,000
Seniors Day Fund							266		60
Senior Leader Fund									5,700
Gift Day Fund									160
Building fund							168		167
Other							986		4,105
Tax recovered on Gift Aid		(restricted funds)
Missionary funds							282		250
Disaster relief fund							520		91
Christians Against	Poverty						129		366
Christians Against	Poverty Clients Fund						374		789
Senior Leader Fund Building fund Other							42		1,200 42 ~52
Total Restricted Gifts							52,821		43,982
Total Voluntary Income							232,235		288,895
5.Investment income
Bank Interest							155		15
Room Hire Rent received							14,416 18687		7,675 2Ta
							33258		01 2
6. Costs of Charitable	Activities			Activities	Grant		Support	2022	2021
				undertaken	funding	of	costs	Total
				directly	activities
					(saa nota 9)
Church - Pastoral &Teaching				10,414			126,733	137,147	140,938
Youth &Schools Work				15,380			22,923	38,303	29,470
Commun' Pro acts				38794			46 337	85 131	89,475
Chrts6eos Aoeost Poverty				19,948			22,339	42,287	48,511
5Moos				18,846			23,523	42,369	40,924
Seniors Oe							476	475	40
Christian Book 8 Coffee Shop				822				822	199
Christian Mission & Relief Work					26433			26 433	28,879
				65,410	26,433		195,993	287,836	288,961

The total future minimum		lease payments	under non-cancellable	under non-cancellable	operating	leases are as follows.	leases are as follows.	leases are as follows.
Not later than one year Later than one year but not later than Later than five yearn			five yearn				2022 2,400 9,000				2021 3,807
Total							11400
13 Rentals to be Received
Not later than one year Later than one year but not later than Later than five years			five years				2022 1,350				2021 5,400 1,350
Total							1	350
14Tangible Fixed Assets		-Group
			Freehold	Furniture	Equipment		Motor		Total
			land and	& Fittings			Vehides
			buildings
Cost
At 31 December 2021 Additions Transfers between categories			989,970	257,968 22,017		52,740 1,416			1,300,678 23,433
Disposals
At 31 December 2022			989,970	279,985		54,156			1,324,111
Depreciation
At 31 December 2021 Additions Transfers between categories			529,999 23,860	204,650 10,257		42,207 3,502			776,856 37,619
Disposals
At 31 December 2022			553,859	214,907		45,709			814,475
Net book value
At 31 December 2021 At 31 December 2022			459,971 436,111	53,318 65,078		10,533 8,447			523,822 509,636
15Debtom
							Parent	&		Parent	&
							Group			Group
							2022			2021
Prepayments and other accrued income
Pre-payments —Insurance Pre-payments —Utilities Pre-payments —Other Church —Tax recoverable Room Hire Other	on Gift Aid donabons						4,585 313 489 7,263 2,946 803			4,844 455 314 7,485 670
16 Creditors: amounts falling due within			one year				16399			3
							Parent &			Parent &
							Group			Group
Trade Creditors							2022			2021
Accruals and other deferred	income
Independent Examination Gas & Electric Stationery snd Telephone							3,102 1,780 85			2,800 1,139
Rent and Room Hire (received in advance)							168
Other
							5135			3


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 2021				1 772		638		4551	175	7,898	550	16,117
Donations and gifts Tax recovered on Gift Aid					986	2,441 282	2,930 520		300	168 42	266	7,091 844
Grants Received
Interest received
Total Income					986	2,723	3,450		300	210	266	7,935
Payments - Grants		+Other			976	17,393	3,000		175			21,544
Salaries and Expenses
Total Expenditure					976	17,393	3,000		175			21,544
Surplus / (Deficit) in Transfers from/(to)		the year Unrestricted		Funds	10	(14,670) 14,887	450		125	210	266	(13,609) 14,887
Balances Carried Forward
At 31 December 2022				1	782	855	983	4551	300	8,108	816	17395
Represented by:
Fixed Assets
Debtors/(Creditors)						55	23			10		88
Cash & Bank Balances				1	782	800	960	4 551	300	8098	816	17307
Total Net Assets				1	782	855		4,551	300	8108	816	17,395
				Parent		Christians	Christians	Senior	Community	Subsidiary	Charities
				Charity		Against	Against	Leaders	Grant	Chrishan	Church	Group
				Restricted		Poverty	Poverty	Restricted		Centre	Building	Restricted
				Funds	b/f	Fund	Clients	Funds		Trust	Trust	Funds
Balances Brought Forward
At 31 December 2021				16	117	5729	2 152			62,738	131721	218457
Donations and gifts				7,091		1,688	2,695					11,474
Tax recovered on Gift Aid					844	129	374					1,347
Grants Received						15,000			25,000			40,000
Interest received
Total Income				7,935		16,817	3,069		25,000			52,821
Payments - Grants	+Other			21,544		8,004	2,839					32,387
Depreciation ofTrust		Fixed Assets								5,465	7,420	12,885
Salaries and Expenses						9105						9105
Total Expenditure						17,109	2,839			5,465	7,420	54,377
Surplus /(Deficit) in Transfers from/(to)	the year Unrestricted		I	(13,609) 14,887		(292) 9,604	230		25,000 (14,959)	(5,465)	(7,420)	(1,556) 9,532
Balances Carried Forward
At 31 December 2022				17395		15041	2 382		10,041	57273	124,301	226,433
Represented by:
Fixed Assets										57,273	124,301	181,574
Debtors/(Creditors)					88	41	374					503
Cash & Bank Balances				17307		15,000	2008		10041			44 356
Total Net Assets				17,395		15,041	2382		10041	57,273	124301	226433

				Unrestricted			Restricted	Balance
				Funds			Funds	Sheet
Analysis								Values
General Church Funds				129,893
5 Minus Pre-School Playgroup				510
Bookshop				1,476
Missionary Fund							800
Disaster Relief Fund							960
PA System Fund							4,551
l3uilding Fund							8,098
Seniors Day Fund							816
Transforming Lives	for	Good Fund					300
Christians Against	Poverty		—Office				15,000
Christians Against	Poverty - Clients Fund						2,008
Community Grant							10,041
Other Restricted Funds							1,782
Total				131,879				176,235
20.Summary ofParent	Charity's		Results
						2022		2021f
Incoming resources					272,706			272,625
Less
Resources expended					274,951			265,790
Transfers to Subsidiary		Charity						(10,028)
Net Income/(expenditure)					2	45

Year ended 31Dece	mber 2	02	2
				Receipts &	Income &
				Payments	Expenditure
				Account	Account
				E
RECEIPTS/ INCOME
Donations and legacies				160,361	161,164
Gift Aid Tax Refund				31,005	30,783
5 Minus Playgroup				6,583	6,583
Christian Book &Coffee Shop				918	918
Rent				18,855	18,687
Room Hire				12,140	14,416
Bank Interest				155	155
Grants				40,000	40,000
Total incoming resources				270,017	272,706
PAYMENTS / EXPENDITURE
Salaries				140,682	140,682
Staff Expenses and	Visiting	Speakers		2,931	2,931
Rates and water rates				2,085	2,085
Insurance				9,486	9,745
Heating &Lighting				12,157	12,940
Repairs				7,284	7,279
New Fixed Assets				23,433	0
Depreciation				0	37,619
Flats expenses				3,013	3,013
Youth Meetings				8,384	8,384
Cleaning (excl.Salaries)				5,418	5,351
5 Minus Playgroup	(excl.Salaries)			2,355	2,355
Bank Charges / Independent			Examinations	3,126	3,428
Donations to other	organisations			26,433	26,433
Special Collections	distributed			976	976
Stationery and photocopying				6,253	6,338
CAP Centre costs (excl. Salaries)				8,004	8,004
CAP support for Clients				2,839	2,839
Software &Licences				2,217	2,217
Other				5,387	5,217
Total resources expended				272483	287 838
NET INCOME/(EXPENDITURE)		for	the year	(2,446)	(15,130)
Opening Cash &Bank /	Reserves			178,681	712,265
Closing Cash &Bank / Reserves				176,235	697,135
Analysis ofClosing Reserves
Cash & Bank Balances
Unrestricted Funds	—Church			129,893	129,893
Unrestricted Funds	—Other			1,986	1,986
Restricted Funds				44,356	44,356
Fixed Assets (Net BookValue)					509,636
Debtors					16,399
Less Creditors					(5,135)
				176,235	697,135

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