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|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|
##
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|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|
##
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|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|
##