| Year ended 31December 2 | 023 | |||||
|---|---|---|---|---|---|---|
| General | Restricted | 2023 | 2022 | |||
| Unrestricted | Funds | Total | Total | |||
| Funds | Funds | Funds | ||||
| INCOME AND EXPENDITURE | E | f | E | f | ||
| INCOME AND ENDOWMENTS | FROM: | Notes | ||||
| Donations and legacies |
4 | 196,708 | 16,185 | 212,893 | 232,235 | |
| Charitable activities |
||||||
| Community Projects - |
Playgroup | 8,589 | 8,589 | 6,295 | ||
| Christian Bookstall |
325 | 325 | 918 | |||
| Other trading activities | ||||||
| Investments | 44,658 | 44,658 | 33,258 | |||
| Other | ||||||
| Total incoming resources | 250,280 | 16,185 | 266,465 | 272,706 | ||
| EXPENDITURE ON: | ||||||
| Raising Funds | ||||||
| Charitable activities |
6&7 | |||||
| Church —Pastoral &Teaching |
148,767 | 12,470 | 161,237 | 137,147 | ||
| Youth &Schools Work | 40,675 | 40,675 | 38,303 | |||
| Community Projects |
60,318 | 22,876 | 83,194 | 85,131 | ||
| Christian Bookstall |
21 | 21 | 822 | |||
| Christian Mission & Relief Work |
6,040 | 20,954 | 26,994 | 26,433 | ||
| Total resources expended | 255,821 | 56,300 | 312,121 | 287,836 | ||
| NET INCOME/(EXPENDITURE) | for the year | (5,541) | (40,115) | (45,656) | (15,130) | |
| TRANSFERS BETWEEN FUNDS | 17 | (1,707) | 1,707 | |||
| NET MOVEMENT IN FUNDS |
(7,248) | (38,408) | (45,656) | (15,130) | ||
| RECONCILIATION OF FUNDS |
||||||
| Total funds brought forward |
470,702 | 226,433 | 697,135 | 712,265 | ||
| Total funds carried forward | 463,454 | 188,025 | 651,479 | 697,135 |
| Year ended 31 Decem | b | er 2023 | |||||
|---|---|---|---|---|---|---|---|
| Movements | Movements | ||||||
| 2023 | 2022 | ||||||
| Cash Flows from Operating | Activities | ||||||
| Net cash (outflow)/inflow from |
operating | activities | (see Note 18) | (58,935) | (12,271) | ||
| Investing Activities: |
|||||||
| Interest received | 4,135 | 155 | |||||
| Rents received | 21,398 | 18,687 | |||||
| Room Hire | 19,125 | 14,416 | |||||
| Purchase of Property, Plant and Equipment |
(8,164) | (23,433) | |||||
| Net cash provided by/(used |
in) investing | activities | 36,494 | 9,825 | |||
| Increase/(decrease) in cash |
in the year | (22,441) | (2,446) | ||||
| Transfer ofCash and deposits | from related | trusts | |||||
| Total Movement in Funds |
(22,441) | (2,446) | |||||
| Reconciliation of Net Cashf low to Movement |
in Net | funds | |||||
| Increase/(decrease) in cash |
in the year | (22,441) | (2,446) | ||||
| Cash at 31 December 2022 | 176,235 | 178,681 | |||||
| Cash at 31 December 2023 | 153,794 | 176,235 | |||||
| Cash and deposits repayable |
on demand | ||||||
| Bank Deposits | 136,506 | 140,000 | |||||
| Cash at bank | 17,055 | 36,095 | |||||
| Cash and cash in transit | 233 | 140 | |||||
| 153794 | 176235 | ||||||
| 15 |
| West Street Christian | Fellowship | Fellowship | |||||||
|---|---|---|---|---|---|---|---|---|---|
| NOTES TO THE ACCOUNTS | |||||||||
| Year ended 31 December 2023 | |||||||||
| Voluntary Income |
2023 | 2022 | |||||||
| Unrestricted | |||||||||
| Weekly Church Collections |
1,733 | 2,391 | |||||||
| Donations made under Gift |
Aid | 126,350 | 112,569 | ||||||
| Donations via other |
agencies | 7,405 | 7,556 | ||||||
| Other gifts | 28,600 | 27,462 | |||||||
| Tax recovered on Gift Aid |
32,620 | 29,436 | |||||||
| Total Unrestricted Gifts |
196,708 | 179,414 | |||||||
| Restricted Gifts for: |
|||||||||
| Missionary funds |
4,105 | 2,441 | |||||||
| Disaster relief fund | 1,270 | 2,930 | |||||||
| PA System Fund | |||||||||
| Transforming Lives for Good |
300 | ||||||||
| Christians Against |
Poverty | 1,668 | 1,688 | ||||||
| Christians Against |
Poverty | Grants | 15,000 | ||||||
| Christians Against |
Poverty Clients | Fund | 6,618 | 2,695 | |||||
| Community Projects Fund |
Grants | 25,000 | |||||||
| Seniors Day Fund | 230 | 266 | |||||||
| Gift Day Fund | |||||||||
| Building fund |
168 | 168 | |||||||
| Other | 200 | 986 | |||||||
| Tax recovered on Gift Aid (restricted |
funds) | ||||||||
| Missionary funds |
354 | 282 | |||||||
| Disaster relief fund | 200 | 520 | |||||||
| PA System Fund | |||||||||
| Christians Against |
Poverty | 150 | 129 | ||||||
| Christians Against |
Poverty Clients | Fund | 1,183 | 374 | |||||
| Gift Day Fund | |||||||||
| Building fund |
39 | 42 | |||||||
| Other | |||||||||
| Total Restricted Gifts |
16,185 | 52,821 | |||||||
| Total Voluntary Income |
212,893 | 232,235 | |||||||
| 5.Investment Income |
|||||||||
| Bank Interest —unrestricted |
funds | 4,135 | 155 | ||||||
| Room Hire | 19,125 | 14,416 | |||||||
| Rent received | 21,398 | 18,687 | |||||||
| 44,658 | 33,258 | ||||||||
| Costs ofCharitable | Activities | Activities | Grant | Support | 2023 | 2022 | |||
| undertaken | funding | of | costs | Total | |||||
| directly | activities | ||||||||
| (see note | 9) | ||||||||
| Church - Pastoral & |
Teaching | 18,634 | 142,603 | 161,237 | 137,147 | ||||
| Youth &Schools Work |
18,075 | 22,600 | 40,675 | 38,303 | |||||
| Community Projects |
44,313 | 38,881 | 83,194 | 85,131 | |||||
| Christians Against Poverty |
22,829 | 22,542 | 45,371 | 42,287 | |||||
| 5Minus | 21,437 | 14,670 | 36,107 | 42,369 | |||||
| Seniors Day | 47 | 1,669 | 1,716 | 475 | |||||
| Christian Book &Coffee Shop |
21 | 21 | 822 | ||||||
| Christian Mission & Relief Work |
26,994 | 26,994 | 26,433 | ||||||
| 81,043 | 26,994 | 204,084 | 312,121 | 287,836 |
| The total future minimum |
The total future minimum |
The total future minimum |
lease | lease | payments | under non-cancellable | operating | leases are | as follows: | |||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2023 | 2022 | |||||||||||
| Not later | than one year | 2,400 | 2,400 | |||||||||
| Later than | one year but | not | later than five years | 6,600 | 9,000 | |||||||
| Later than | five years | |||||||||||
| Total | 9,000 | 11,400 | ||||||||||
| 13 Rentals | to | be Received | ||||||||||
| 2023 | 2022 | |||||||||||
| Not later | than one year | 6,000 | 1,350 | |||||||||
| Later than one year but | not | later than five years | 21,000 | |||||||||
| Later than five years | ||||||||||||
| Total | 27,000 | 1,350 | ||||||||||
| 14Tangible | Fixed Assets | - Group | ||||||||||
| Freehold | Furniture | Equipment | Motor | Total | ||||||||
| land and | & Fittings | Vehicles | ||||||||||
| buildings | ||||||||||||
| Cost | ||||||||||||
| At 31 December 2022 | 989,970 | 279,985 | 54,156 | 1,324,111 | ||||||||
| Additions | 1,455 | 3,241 | 3,468 | 8,164 | ||||||||
| Transfers between categories |
||||||||||||
| Disposals | ||||||||||||
| At 31 December 2023 | 991,425 | 283,226 | 57,624 | 1,332,275 | ||||||||
| Depreciation | ||||||||||||
| At 31 December 2022 | 553,859 | 214,907 | 45,709 | 814,475 | ||||||||
| Additions | 23,445 | 11,085 | 2,464 | 36,994 | ||||||||
| Transfers between categories |
||||||||||||
| Disposals | ||||||||||||
| At 31 December 2023 | 577,304 | 225,992 | 48,173 | — | 851,469 | |||||||
| Net book value | ||||||||||||
| At 31 December 2022 At 31 December 2023 |
436,111 414,121 |
65,078 57,234 |
8,447 9,451 |
509,636 480,806 |
||||||||
| 15Debtors | ||||||||||||
| Parent & |
Parent | & | ||||||||||
| Group | Group | |||||||||||
| 2023 | 2022 | |||||||||||
| Prepayments | and other accrued | income | ||||||||||
| Pre-payments | - Insurance | 4,851 | 4,585 | |||||||||
| Pre-payments | - Utilities | 815 | 313 | |||||||||
| Pre-payments | - Other | 66 | 489 | |||||||||
| Church —Tax recoverable |
on Giff Aid donations | 10,926 | 7,263 | |||||||||
| Rent | 4,500 | |||||||||||
| Room Hire | 1,703 | 2,946 | ||||||||||
| Other | 623 | 803 | ||||||||||
| 23,484 | 16,399 | |||||||||||
| 16Creditors: | amounts falling due within |
one year | ||||||||||
| Parent 8 | Parent | & | ||||||||||
| Group | Group | |||||||||||
| 2023 | 2022 | |||||||||||
| Trade Creditors | ||||||||||||
| Accruals and | other deferred | income | ||||||||||
| Independent Examination Gas 8 Electdic |
3,200 2,779 |
3,102 1,780 |
||||||||||
| Stationery and |
Telephone | 62 | 85 | |||||||||
| Rent and Room Hire (received | in advance) | 338 | 168 | |||||||||
| Other | 226 | |||||||||||
| 6,605 | 5,135 |
| West Street Christian Fellowship NOTES TO THE ACCOUNTS Year ended 31 December 2023 |
||||||||
|---|---|---|---|---|---|---|---|---|
| 17.Restricted Funds |
Transforming | Parent | ||||||
| General | Missionary | Disaster | PA | Lives for | Building | Seniors | Charity | |
| Restricted | Fund | Relief | System | Good | Fund | Friendship | Restricted | |
| Gifts | Fund | Fund | Fund | Fund | Funds c/f | |||
| Balances Brought Forward | ||||||||
| At 31 December 2022 | 1,782 | 855 | 983 | 4,551 | 300 | 8,108 | 816 | 17,395 |
| Donations and gifts Tax recovered on Gift Aid |
200 | 4,105 354 |
1,270 200 |
168 39 |
230 - |
5,973 593 |
||
| Grants Received | ||||||||
| Interest received | ||||||||
| Total Income | 200 | 4,459 | 1,470 | 207 | 230 | 6,566 | ||
| Payments - Grants +Other Salaries and Expenses |
327 | 18,595 | 2,032 | 47 | 21,001 | |||
| Total Expenditure | 327 | 18,595 | 2,032 | 47 | 21,001 | |||
| Surplus /(Deficit) in the year Transfers from/(to) Unrestricted |
(127) | (14,136) | (562) | 207 | 183 | (14,435) | ||
| Funds | 16,551 | 750 | (7,783) | — | 9,518 | |||
| Balances Carried Forward | ||||||||
| At 31 December 2023 | 1,655 | 3,270 | 1,171 | 4,551 | 300 | 532 | 999 | 12,478 |
| Represented by: |
||||||||
| Fixed Assets | ||||||||
| Debtors/(Creditors) | 314 | 7 | — | 321 | ||||
| Cash 8 Bank Balances Total Net Assets |
1,655 1,655 |
2,956 3,270 |
1,171 1,171 |
4,551 4,551 |
300 300 |
525 532 |
999 999 |
12,157 12,478 |
| Parent | Christians | Christians | Community | Subsidiary | Charities | |||
| Charity | Against | Against | Grant | Christian | Church | Group | ||
| Restricted | Poverty | Poverty | Centre | Building | Restricted | |||
| Funds b/f |
Fund | Clients | Trust | Trust | Funds | |||
| Balances Brought Forward | ||||||||
| At 31 December 2022 | 17,395 | 15,041 | 2,382 | 10,041 | 57,273 | 124,301 | 226,433 | |
| Donations and gifts Tax recovered on Gift Aid Grants Received |
5,973 593 |
1,668 150 |
6,618 1,183 |
14,259 1,926 |
||||
| Interest received | ||||||||
| Total Income | 6,566 | 1,818 | 7,801 | 16,185 | ||||
| Payments —Grants+ Other |
21,001 | 8,005 | 5,246 | 34,252 | ||||
| Depreciation of Fixed Assets Salaries and Expenses Total Expenditure |
21,001 | 9,578 17,583 |
5,246 | 5,519 5,519 |
6,951 6,951 |
12,470 9,578 56,300 |
||
| Surplus / (Deficit) in the year Transfers from/(to) Unrestricted |
(14,435) | (15,765) | 2,555 | (5,519) | (6,951) | (40,115) | ||
| Funds | 9,518 | 775 | (10,041) | 1,455 | 1,707 | |||
| Balances Carried Forward | ||||||||
| At 31 December 2023 | 12,478 | 51 | 4,937 | 53,209 | 117,350 | 188,025 | ||
| Represented by: |
||||||||
| Fixed Assets | 53,209 | 117,350 | 170,559 | |||||
| Debtors/(Creditors) | 321 | 51 | 375 | 747 | ||||
| Cash 8 Bank Balances Total Net Assets |
12,157 12,478 |
51 | 4,562 4,937 |
53,209 | 117,350 | 16,719 188,025 |
| Unrestricted | Restricted | Balance | ||||
|---|---|---|---|---|---|---|
| Funds | Funds | Sheet | ||||
| Analysis | Values | |||||
| General Church Funds |
134,782 | |||||
| 5 Minus Playqroup | 513 | |||||
| Bookshop | 1,780 | |||||
| Missionary Fund |
2,956 | |||||
| Disaster Relief Fund | 1,171 | |||||
| PA System Fund | 4,551 | |||||
| Buildinq Fund |
525 | |||||
| Seniors Day Fund | 999 | |||||
| Transforminq Lives for |
Good Fund | 300 | ||||
| Christians Against Poverty |
—Office | |||||
| Christians Against Poverty |
- Clients Fund | 4,562 | ||||
| Community Grant |
||||||
| Other Restricted Funds |
1,655 | |||||
| Total | 137,075 | 16,719 | 153,794 | |||
| 20.Summary of Parent Charity's |
Results | |||||
| 2023 f |
2022 E |
|||||
| Incoming resources Less |
266,465 | 272,706 | ||||
| Resources expended Transfers to Subsidiary |
Charity | 299,651 (1,455) |
274,951 | |||
| Net Income/(expenditure) | (34,641) | (2,245) |
Year ended 31December |
20 |
23 |
||
|---|---|---|---|---|
| Receipts & | Income & | |||
| Payments | Expenditure | |||
| Account | Account | |||
| E | f | |||
| RECEIPTS/ INCOME | ||||
| Donations and legacies |
178,106 | 177,896 | ||
| Gift Aid Tax Refund | 30,883 | 34,546 | ||
| 5 Minus Playgroup | 9,010 | 9,040 | ||
| Christian Book &Coffee Shop |
325 | 325 | ||
| Rent | 17,068 | 21,398 | ||
| Room Hire | 20,368 | 19,125 | ||
| Bank Interest | 4,135 | 4,135 | ||
| Grants | 0 | 0 | ||
| Tota I incoming resources | 259,895 | 266,465 | ||
| PAYMENTS / EXPENDITURE | ||||
| Salaries | 147,854 | 148,729 | ||
| Staff Expenses and Visiting Speakers | 1,775 | 900 | ||
| Rates and water rates | 3,048 | 3,048 | ||
| Insurance | 9,503 | 9,237 | ||
| Heating &Lighting |
17,000 | 17,497 | ||
| Repairs | 18,158 | 18,621 | ||
| New Fixed Assets | 8,164 | 0 | ||
| Depreciation | 0 | 36,994 | ||
| Youth Meetings | 8,771 | 8,771 | ||
| Cleaning (excl. Salaries) | 5,523 | 5,605 | ||
| 5 Minus Playgroup (excl.Salaries) |
3,609 | 3,609 | ||
| Bank Charges / Independent | Examinations | 3,322 | 3,420 | |
| Donations to other organisations | 26,994 | 26,994 | ||
| Special Collections distributed | 0 | 0 | ||
| Stationery and photocopying |
6,734 | 6,711 | ||
| C.A.P.Centre costs (excl. Salaries) | 13,251 | 13,251 | ||
| Software &Licences | 2,423 | 2,423 | ||
| Other | 6,207 | 6,311 | ||
| Total resources expended | 282,336 | 312,121 | ||
| NET INCOME/(EXPENDITURE) | for | the year | (22,441) | (45,656) |
| Opening Cash &Bank/ Reserves |
176,235 | 697,135 | ||
| Closing Cash &Bank / Reserves | 153,794 | 651,479 | ||
| Analysis ofClosing Reserves | ||||
| Cash 8 Bank Balances | ||||
| Unrestricted Funds —Church |
134,782 | 134,782 | ||
| Unrestricted Funds - Other |
2,293 | 2,293 | ||
| Restricted Funds |
16,719 | 16,719 | ||
| Fixed Assets (Net Book Value) | 480,806 | |||
| Debtors | 23,484 | |||
| Less Creditors | (6,605) | |||
| 153,794 | 651,479 |