2021-12-31-accounts

Contents
	Page
Reference and Administrative Information	2
Directors Report	3-9
Independent Examiner's Report to the Members	10
Statement ofFinancial Activities	11
Balance Sheet	12
Cash Flows	13
Notes forming part ofthe Financial Statements	14-27

	Furniture	Cafe	King's	Foodbank
	Scheme 6'000	6'000	Sports 6'000	6'000
Costs:
Salary Costs	49	33		70
Other Direct Costs	75	7		28
Allocated Overheads	36	24		12
	160	64		110
Funded by:
Voluntary Gifts				58
Benefits in Kind	64
Grant income	8	6		15
Trading Income	66	29
Church Funds	22	29		37
	160	64		110

Y	ear ende	d 31December	2021	2021
		Year ended	31 December 2021		Year ended
		Unrestricted	Restricted	Total	31December
		Funds	Funds	Funds	2020
	Notes	8	8	8	R
Income and endowments
from:
Donation and legacies	2	329,620	87,664	417,284	457,079
Rental income	3	8,000	-	8,000	6,500
Investment income	4				430
Charitable activities
Church events		98,108		98,108	87,788
Total income and endowments		435,728	87,664	523,392	551,797
Expenditure on:
Raising funds	6	3,378		3,378	3,111
Costs ofgenerating rental	6	7,144		7,144	6,047
income
Charitable activities	6	538,447	108,503	646,950	585,338
Governance costs	6	5,538		5,538	5,056
Total expenditure		554,507	108,503	663,010	599,552
Net income/(expenditure)	7	(118,779)	(20,839)	(139,618)	(47,755)
Transfer between funds
Net movement in funds		118,779	20,839	139,618	47,755
Reconciliation offunds
Funds brought forward		342,715	80,084	422,799	470,554
Total funds carried forward		223,936	59,245	283,181	422,799

			King's	Church	Darlington
		Balance Sheet as at			31December	2021
					31December 2021		31December 2020
				Notes		8	6	8
Tangible Fixed Assets				12		426,293		505,778
Current Assets
Debtors				13	12,894		16,131
Cash at bank and	in hand				187,632		270,153
					200,526		286,284
Creditors: amounts	falling	due		14	(48,599)		(47,157)
within one year
Net Current Assets						151527		239,127
Total Assebr less	Current
liabilities						578,220		744,905
Creditors: amounts	falling	due	alter	15		(295,039)		(322,106)
one year
Net Assets						283,181		422,799
Charity Funds
Unrestricted funds				17		223,936		342,715
Restricted funds				17		59,245		80,084
Total Funds						283,181		422,799

					Year ended	31 December	2021	Yearended
					Unrestricted	Restricted	Total	31 December
					Funds	Funds	Funds	2020
				Notes	6	8	8	8
Net cash	provided
by/(used	in) operating			20	7,912	(20,839)	(12,927)	77,166
activities:
Cash flows		from other
sources:
Proceeds	from sale of		fixed
assets
Application		ofcash:
Purchase	offixed assets				(25,094)		(25,094)	(5,698)
Payment of		interest on
borrowing					(19,317)		(19,317)	(21,202)
Repayment		ofborrowing			(25,183)		(25,183)	(23,298)
Net decrease in cash:					(61,682)	(20,839)	(82,521)	26,948
Cash at the		beginning	ofthe
year					190,068	80,085	270,153	243,185
Cash atthe		end ofthe year			128,386	59,246	187632	270 153

Rental inco	me
		Year ended	31 December	2021	Year ended
		Unrestricted	Restricted	Total	31December
		Funds f	Funds 8	Funds 8	2020 8
Letting ofoffice facilities		8,000		8,000	6,500
		8,000		8000	6,500
Year ended 31
December	2020	6,500		6,500
nvestment	income
		Year ended	31 December	2021	Year ended
		Unrestricted	Restricted	Total	31 December
		Funds	Funds	Funds	2020
		8	8	8	8
Bank interest receivable					430
					430
Year ended 31
December	2020	430		430

ncome from charita	ble activities —chu	rch events
	Year ended	31December	2021	Yearended
	Unrestricted	Restricted	Total	31 December
	Funds	Funds	Funds	2020
Reimbursements	8		8	8
for:
Youth Activities	210		210	579
Events and	885		885	1,107
Training
Furniture Scheme	65,996		65,996	52,312
Cafe Income	29,256		29,256	29,475
King's Sports	1,605		1,605	3,353
Other Income	156		156	962
	98,108		98,108	87788
Year ended 31
December 2020	87,788		87,788

				Year	ended 31	Decembe	r 2021
									e
		c0							E
		8 o Nee IXI	eDc u tsEe IL	C T4 Ce IL	u O	0 Cp		e0I-	uect~ O ~o g cv Dc I
					f				f
Church Meetings		Direct			7,633			7,633	4,582
External Events		Direct			1,389			1,389
Evangelism &	Training	Direct			4,463			4,463	1,159
Youth/Children's	Work	Direct			2,585			2,585	199
Grants to
Organisations		Direct			15,335			15,335	18,728
Grants to Individuals		Direct			2,958			2,958	1,236
Independent
Examiners Fees		Direct				2,160		2,180	1,945
Furniture Recycled		Direct			74,902		625	75,527	60,849
Cafe		Direct			6,868			6,868	7,870
Foodbank		Direct					28,347	28,347	15,432
King's Sports		Direct							1,059
					116,133	2,180	28,972	147,265	113,059
Staff Costs		Time	2,934	1,467	224,873	2,934	79,531	311,739	310,25'I
Premises Costs		Usage		4,876	157,655			162,531	128,506
Administration	Costs	Time	444	221	21,048	444		22,157	26,534
Interest on	Finance	Usage		580	18,738			19,318	21,202
Lease
			3,378	7,144	538,447	5,538	108,503	663,010	599,552
Year ended 31
December 2020			3,111	6,047	470,151	5,056	115,187	599,552

				Yea	r Ended 31D	ecember	2020
		c0
		8 0 4l	I4 'Dc u. Olc vl	4l Eo0c slc	o	euc 4Ic	C 'S	ls0 I
			I4	4l
				ra	0		Ia
					6
Church Meetings		Direct			4,582			4,582
External Events		Direct
Evangelism &	Training	Direct			1,159			'I,159
Youth/Children's	Work	Direct			199			199
Grants to Organisaticns		Direct
					18,728			18,728
Grants to Individuals		Direct			1,236			1,236
Independent Examiners
Fees		Direct				1,945		1,945
Furniture Recycled		Direct			60,849			60,849
Oaf&		Direct			7,870			7,870
Foodbank		Direct					15,432	15,432
King's Sports		Direct			26		1,033	1,059
					94,649	1,945	16,465	113,059
Staff Costs		Time	2,580	1,290	205,079	2,580	98,722	310,251
Premises Costs		Usage		3,856	124,650			128,506
Administration	Costs	Time	531	265	25,207	531		26,534
Interest on Finance Lease		Usage		636	20,566			21,202
			3111	6047	470 151	5,056	115,187	599,552

ming part ofthe Financial S taffcosts taff costs were as follows:	tatements for the Year ended	31December 2021
	Year ended	Year ended
	31 December 2021	31December 2020
Salaries and wages	277,228	275,249
Social security costs	19,130	18,270
Pension costs	17,476	14928
	313834	308,447

		Year ended	Yearended
		31 December 2021	31 December 2020
Church	Elder	2.4	1.0
Church	Administrator	1.0	1.0
Pastoral	Worker	1.0	2.8
Youth Worker		0.2	0.3
Furniture	Scheme Worker	2.7	3.0
Cafe Worker		2.3	2.5
Cleaner		1.0	1.0
Foodbank Staff		4.2	2.5
King's Sports			1.0
		14.8	15.1

	c	e I c	ee	8
	u'E m	c E s e cr 0 lu	u iEe 00Z	0 E		e 0I-
Cost
At 1 January 2021	54,554	65,423	34,029	1,110,345	500,000	1,764,351
Additions	384	6,060		18,650	-	25,094
Disposals		385		3,565		3950
At 31 December 2021	54,938	71,098	34,029	1,125,430	500,000	1,785,495
Depreciation
At 1 January 2021	45,445	59,443	26,291	832,394	295,000	1,258,573
Charge for the year	2,302	3,276	1,935	76,311	20,000	103,824
Disposals		350		2,845	-	3195
At 31 December 2021	47,747	62,369	28,226	905,860	315,000	1,359,202
Net BookValue
At 31 December 2021	7,191	8,729	5,803	219,570	185,000	426,293
At 31 December 2020	9,109	5,980	7,738	277,951	205,000	505,778

Debtors
	31 December 2021	31 December 2020
		8
Other debtors	4,733	7,779
Prepayments	8,161	8,352
	12,894	16,131

reditors: Amounts falling due	within one year
	31 December 2021	31 December 2020
	6
Trade creditors	7,056	9,432
Taxation and social security	9,621	8,142
Accruals	4,855	4,400
Finance lease	27067	25,183
	48,599	47 157

		31	December f	2021	31	December 8	2020
Finance	lease		295,039			322,106

nalysis ofnet assets between fu ear ended 31DecemBer 2021	nds
	Unrestricted	Restricted	Total
	Funds	Funds	Funds
	8	8	8
Fixed assets	426,293		426,293
Current assets	141,281	59,245	200,526
Current liabilities	(48,599)		(48,599)
Long-term liabilities	295,039		295039
Net assets at 31 December 2021	223936	59245	283 181

ear ended 31 December 2020
	Unrestricted	Restricted	Total
	Funds	Funds	Funds
	8	8	8
Fixed assets	505,778		505,778
Current assets	206,200	80,084	286,284
Current liabilities	(47,157)		(47,157)
Long-term liabilities	322,106		322,106
Net assets at 31 December 2020	342,715	80,084	422 799

		e'o e c o e4 tc 'Qc e IO O ~ e4 e c ets I	'oc 'oe e4 u 'o Y. C III 4 o Q IIIe44 IL g	e'o CL c eX 'OTI e II) IL II	c 4	'Ue0 c Ls lO'oc e	1Jc U 8 I
		8	8	6		8	8
As at 1 January 2019		545,638	12,521	4,184		10,934	573,277
Incoming	Resources	501,325	42,417			8,700	552,442
Outgoing	Resources	(607,306)	(46,268)	(1,350)		(241)	(655,165)
Transfer	between funds	9,151				9,151
As at 1 January 2020		448,808	8,670	2,834		10,242	470,554
Incoming	Resources	375,347	82,156		-	95,294	551,797
Outgoing	Resources	(484,365)	(44,553)		-	(70,634)	(599,552)
Transfer	between funds	2,925				2925
As at 31	December 2020	342 715	46273	2834		30,977	422799

~pa able	31 Deceinber 2021	31December 2020
	6	6
Not later than one year	491	491
Later than one and not later than
five years	369	860
Later than five years
	860	1,351

			Year ended	31 December	2021	Year
						ended
			Unrestricted	Restricted	Total	31
			Funds	Funds	Funds	December
						2020
				6	6	6
Net (expenditure)/income			(118,779)	(20,839)	(139,618)	(47,755)
Depreciation charges			103,824		103,824	104,700
Interest charge			19.317		19.317	21,202
Loss on disposal offixed assets			755		755
Decrease/(increase)	in debtors		3,237		3,237	(2,107)
(Increase)/decrease	in creditors		(442)		(442)	1,126
Net cash provided/(used		in)	7,912	(20,839)	(12,927)	77,166
operating activities
Year ended 31 December 2020			18,828	58,338	77,166