2022-12-31-accounts

				Page
Trustees' annual report (incorporating		the	director's report)
Independent examiner's report	to the	trustees
Statement of financial activities	(including		income and expenditure
account)				12
Statement of financial position				13
Statement ofcash flows				14
Notes to the annual report and	financial		statements	15

Reference	and administrative d	and administrative d	and administrative d	and administrative d	etails	etails
Registered	charity name				Mosaic Church			Limited
Charity registration			number		1114508
Company	registration			number	05524901
Principal office and			registered		Mabgate Mill	5
office					Ground Floor
					Mabgate Mills
					Leeds
					LS9 7DZ
The trustees					Adrian Byrne				(Resigned	4October 2022)
					Dr Raymond	Holt
					Andrew Scopes
					Joel Topham
Mosaic Charity Eldership Team					Matt Hatch
					Dan Chadwick
					David Horsfall		(Resigned January		2022)
Bankers					HSBC Bank pic
					62 Cross Gate		Centre
					Leeds
					LS158EU
					NatWest Bank		pic
					1 Humber Quays
					Wallington Street
					Hull
					HUl 2BN
					Co-operative		Bank pic
					1 Balloon Street
					Manchester
					M60 4EP
Company	secretary				AScopes
Independent		examiner			Philip Holt FCA,			FCIE
					High Park Farm
					Kirkbymoorside
					York
					YO62 7HS

Year ended 31 Dece	mber 20	22
				2022		2021
			Unrestricted	Restricted
			funds	funds	Total funds	Total funds
		Note	E,	E	E
Income and endowments Donations and legacies Charitable activities		5 6	398,246 13,533	406,877 26,189	805,123 39,722	572,263 41,462
Total income			411,779	433,066	844,845	613,725
Expenditure Expenditure on charitable	activities	7,8	430,062	244,825	674,887	565,149
Total expenditure			430,062	244,825	674,887	565,149
Net income			(18,283)	188,241	169,958	48,576
Transfers between funds			(9,259)	9,259
Net movement in funds			(27,542)	197,500	169,958	48,576
Reconciliation offunds Total funds brought forward			415,868	220,680	636,548	587,972
Total funds carried forward			388,326	418,180	806,506	636,548

31 Decem	ber 2	022
					2022	2021
				Note
Fixed assets
Tangible fixed assets				16	315,599	324,806
Current assets
Debtors				17	17,056	16,420
Cash at bank and		in hand			639,414	553,755
					656,470	570,175
Creditors: amounts		falling due within one year		18	(45,804)	(28,587)
Net current	assets				610,666	541,588
Total assets	less current		liabilities		926,265	866,394
Creditors: amounts		falling due after more than one year		19	(119,759)	(229,846)
Net assets					806,506	636,548
Funds of the	charity
Restricted funds					418,180	220,680
Unrestricted	funds				388,326	415,868
Total charity	funds			22	806,506	636,548

Mosaic Church Limited Company Limited by Guarantee Statement of Cash Flows
Year ended 31 December 2022
			2022	2021
		Note
Cash generated from operations		25	201,235	62,092
Interest paid			(4,402)	(3,082)
Net cash from operating activities			196,833	59,010
Cash flows from investing activities Purchase oftangible assets			(1,587)	(25,733)
Net cash used in investing activities			(1,587)	(25,733)
Cash flows from financing activifies Repayments of borrowings			(109,587)	(9,195)
Net cash used in financing activities			(109,587)	(9,195)
Net increase in cash and cash equivalents Cash and cash equivalents at beginning	ofyear		85,659 553,755	24,082 529,673
Cash and cash equivalents at end ofyear			639,414	553,755

Donations and leg	acies
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2022
Donations
Individuals			318,699	308,974	627,673
Limited companies Gift Aid			79,547	6,600 66,162	6,600 145,709
Gifts
St. Hild College Vision Church				1,300 500	1,300 500
Light Church Catalyst Central CP Grant				450 10,000	450 10,000
Grants
Grants receivable
SirGeorge Martin Trust Leeds Christian Community		Trust		3,500 1,000	3,500 1,000
Catalyst Network of Churches The Cinnamon Network				2,998 2,000	2,998 2,000
The ASDA Foundation				560	560
Benefact Trust Limited				2,000	2,000
Voluntary Action Leeds				833	833
			398,246	406,877	805,123
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2021
					(restated)
Donations
Individuals			325,787	154,195	479,982
Limited companies
Gift Aid			70,316	19,265	89,581
Gifts
St. Hild College
Vision Church
Light Church
Catalyst Central CP Grant				1,000	1,000
Grants
Grants receivable				700	700
SirGeorge Martin	Trust
Leeds Christian Community		Trust
Catalyst Network	of Churches			1,000	1,000
The Cinnamon Network
The ASDA Foundation
Benefact Trust Limited
Greenwich Leisure Limited
			396,103	176,160	572,263

Charitable activities
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2022
			E
Leeds School ofTheology Activities and Projects	13,533	26,189	26,189 13,533
Other income
	13,533	26,189	39,722
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2021
Leeds School of Theology		41,438	41,438
Activities and Projects
Other Income	24		24
	24	41,438	41,462

				Unrestricted	Restricted	Total Funds
				Funds	Funds	2022
						E
Advance	Christianity	-Mosaic	Church	382,468	15,335	397,803
Advance	Christianity	-Oak Church			102,609	102,609
Advance	Christianity	—Grace City Church			28,651	28,651
Advance	Christianity	-Catalyst	Hub		33,342	33,342
Promote	Community			4,685	6,437	11,122
Protect People Advance Education				2,364	12,784 42,734	15,148 42,734
Support	costs			40,545	2,933	43,478
				430,062	244,825	674,887
				Unrestricted	Restricted	Total Funds
				Funds	Funds	2021
						(restated)
				R
Advance	Christianity	-Mosaic	Church	299,177	18,093	317,270
Advance	Christianity	—Oak Church			97,826	97,826
Advance	Christianity	-Grace City Church			9,015	9,015
Advance	Christianity	-Catalyst	Hub		29,517	29,517
Promote	Community			9,336		9,336
Protect People				2,802	3,461	6,263
Advance	Education				55,290	55,290
Support	costs			37,563	3,069	40,632
				348,878	216,271	565,149

Expenditure on charitabl	e activities by	activity type
	Activities	Grant
	undertaken	funding of	Support	Total funds	Total fund
	directly	activities	costs	2022	2021
					(restated)
Advance Christianity- Mosaic Church	384,643	13,160	38,295	436,098	352,994
Advance Christianity- Oak Church	99,919	2,690	2,933	105,542	100,895
Advance Christianity- Grace City Church	27,651	1,000		28,651	9,015
Advance Christianity— Catalyst Hub Promote Community Protect People Advance Education	33,342 7,992 12,918 42,734	3,130 2,230		33,342 11,122 15,148 42,734	29,517 9,336 6,263 55,290
Governance costs			2,250	2,250	1,839
	609,199	22,210	43,478	674,887	565,149

Analysis of s	upport cost	s
		Mosaic		Governance
		Church	Oak Church	costs	Total 2022	Total 2021
					E
Premises		29,163			29,163	23,252
General office		6,784	2,933		9,717	13,236
Independent examination	fee			2,250	2,250	1,839
Insurance		2,348			2,348	2,305
		38,295	2,933	2,250	43,478	40,632

0.	Analysis of grants
							2022	2021
	Grants to institutions
	Catalyst Network of Churches Elam Ministries						10,354 233	11,792
	Transformation Leeds							240
	Holbeck Foodbank						1,130	1,000
	Kidz Klub Leeds						1,247	2,334
	Home for Good						100
	LASSN						125
	UCCF						500
	Leeds Faith in schools							1,000
	Open Doors UK Zambia Project UNreached People Groups Leeds Universities Christian		Unions				1,000 1,415 2,707 1,000	1,000 5,600 1,500 1,000
	Tearfund re Afghanistan 5loaves2Fish							474 896
	Local Mission						1,364	2,512
	Indian Covid Appeal Ukraine						875	1,000
							22,050	30,348
	Grants to individuals
	Welfare (2022-2) Covid-19 (2020 —2)						160	6,062 300
							160	6,362
	Total grants						22,210	36,710
	Net income
	Net income is stated after		charging/(crediting):
							2022	2021
	Depreciation oftangible Operating lease rentals	fixed assets					10,794 17,210	7,175 15,013
12.	Independent examination		fees
							2022	2021
	Fees payable to the independent Independent examination ofthe Statements			examiner for: Annual Report and Financial			2,250	1,839

The total staff costs an	d employee	benefits for the repor	ting period are analysed a	s follows:
			2022	2021
				(restated)
				R
Wages and salaries Social security costs Employer contributions	to pension	plans	400,501 30,551 17,879	345,513 27,310 17,073
			448,931	389,896

The average head number of full-time	count of equivalent	employees employees	during during	the year was 25 the year is analysed	(2021: 23). The average as follows: 2022 2021	(2021: 23). The average as follows: 2022 2021
					No.	No.
Charitable activities Management and	administration				8 5	8 5
					13	13

Tangible fixed assets
	Freehold	Fixtures and
	property	fittings	Equipment	Total
Cost
At 1 January 2022 Additions	295,023	23,173	25,446 1,587	343,642 1,587
At 31 December 2022	295,023	23,173	27,033	345,229
Depreciation At 1 January 2022 Charge for the year		3,494 5,427	15,342 5,367	18,836 10,794
At 31 December 2022		8,921	20,709	29,630
Carrying amount At 31 December 2022	295,023	14,252	6,324	315,599
At 31 December 2021	295,023	19,679	10,104	324,806

Debtors
	2022	2021
Prepayments and accrued income Rent recoverable	1,807 5,400	2,795 5,400
Gift Aid recoverable	9,849	8,225
	17,056	16,420

17.	Debtors (continued)
	The debtors above	include the	following	amounts	falling due after more than one	year:
					2022	2021
					5,400	5,400
18.	Creditors: amounts	falling due	within one	year
					2022	2021
	Bank loans and overdrafts				9,900	9,400
	Accruals and deferred income				35,904	11,543
	Social security and	other taxes				7,644
					45,804	28,587
19.	Creditors: amounts	falling due	after more	than one	year
					2022	2021
	Bank loans and overdrafts				119,759	129,846
	Other long term concessionary		loan			100,000
					119,759	229,846

Deferred income
		2022	2021
At 1 January 2022		4,460
Amount released	to income	(4,460)
Amount deferred	in year	16,740	4,460
At 31 December 2022		16,740	4,460

nresrc	e		At ] January 2022	Income	Expenditure	Transfers	At 31 December 2022
							R
General Mosaic Building Church	funds Projects Fund Planting	Fund	114,518 75,818 200,111 25 42]	393,898 17,504 377	(401,010) (23,685) (5,367)	3,169 (16,928) 4,500	110,575 52,709 195,121 29,921
			415,868	411,779	(430,062)	(9,259)	388,326
			At] January 2021	Income	Expenditure	Transfers	At 31 December 2021
General Mosaic Building Church	funds Projects Fund Planting	Fund	F. 213,176 10,818 136,900 20,000	R 396,127	(347,089) (1,789)	(147,696) 65,000 65,000 5,421	114,518 75,818 200,111 25,421
			380,894	396,127	(348,878)	(12,275)	415,868

Restricted funds	At 1				At 31
	January 2022	Income	Expenditure	Transfers	December 2022
	R		R	R
Holbeck Fund Job Club Fund	2,310 978	750	(3,060)		978
Leeds School of Theology The Oak Church	23,460 138,136	28,438 261,297	(42,733) (104,571)	(6,084)	9,165 288,778
The Oak Church Building		2,000			2,000
The Oak - Healthy Eating Acorns Play Group Our Catalyst Hub Fund COVID-19 Care Fund	110 18,941 8,893	3,560 19,955	(972) (110) (33,342) (160)	10,893	2,588 16,447 8,733
Impact Fund
Turbocam Donations
Fund Grace City Church	625 27,227	6,600 24,034	(7,225) (28,651)	4450	27,060
Newday Staycation
2021
New Frontiers Ukraine Mosaic Outreach		2,998 82,963	(2,998) (21,003)		61,960
Mosaic Community Kitchen		471			471
	220,680	433,066	(244,825)	9,259	418,180

Analysis of charitable fund	s (continued)
	At 1 January 2021	Income	Expenditure	Transfers	At 31 December 2021
Holbeck Fund Job Club Fund	7,603 978		(5,293)		2,310 978
Leeds School of Theology The Oak Church	32,591 125,948	41,438 140,754	(53,394) (100,896)	2,825 (27,670)	23,460 138,136
The Oak Church
Building
The Oak - Healthy
Eating Acorns Play Group Our Catalyst Hub Fund COVID-19 Care Fund Impact Fund	110 14,419 12,234 64	23,600 120 1,700	(29,516) (3,461) (1,896)	10,438 132	110 18,941 8,893
Turbocam Donations Fund Grace City Church	13,131	9,693	(12,506) (9,016)	26,550	625 27,227
Newday Staycation 2021		293	(293)
New Frontiers Ukraine
Mosaic Outreach
Mosaic Community
Kitchen
	207,078	217,598	(216,271)	12,275	220,680

Analysis of net ass	ets b	etween funds
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2022
			R	R
Tangible fixed assets Current assets Creditors less than 1 year Creditors greater than 1 year			18,094 389,396 (19,164)	297,505 267,074 (26,640) (119,759)	315,599 656,470 (45,804) (119,759)
Net assets			388;326	418,180	806,506
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2021
				R
Tangible fixed assets Current assets Creditors less than 1 year Creditors greater than 1 year			24,546 412443 (21,121)	300,260 157,732 (7,466) (229,846)	324,806 570,175 (28,587) (229,846)
Net assets			415,868	220,680	636,548

Community, protectin	g Pe	ople and	advancing Ed	ucation.
			2021
			As previously stated	2021 Restatement	2021 As restated
				R
Mosaic Church				317,270	317,270
Mosaic —Sunday Venue Costs Mosaic —Other Gathering costs			16,175 25,202	(16,175) (25,202)
Mosaic —Staff costs			242, 143	(242,143)
Mosaic - Training Mosaic —Grants and	Giving		3,664 23,703	(3,664) (23,703)
Mosaic —Projects Oak Church			29,517 15,591	(29,517) 82,235	97,826
Oak Church —Leadership Oak Church - Ministry			256 4,391	(256) (4,391)
Oak Church -Staff costs			68,043	(68,043)
Oak Church —Grants Grace City Church Catalyst Hub Promote Community Protect people Advance education	and	Giving	9,546 9,015	(9,546) 29,517 9,336 6,263 55,290	9,015 29,517 9,336 6,263 55,290
Leeds School ofTheology			53,395	(53,395)
Holbeck			5,720	(5,720)
COVID Care			3,461	(3,461)
Impact course Turbocam supported Newday Staycation Support costs	staff	costs	1,896 12,506 293 40,632	(1,896) (12,506) (293)	40,632
			564,149		565,149

Cash generated from ope	rations
		2022	2021
Net income		169,958	48,576
Adjustments for: Depreciation oftangible fixed assets Interest payable and similar charges Accrued expenses/(income)		10,794 4402 12,081	7,175 3,082 (1,884)
Changes in: Trade and other debtors		(636)	2,558
Trade and other creditors		4,636	2,585
		201,235	62,092

					At
		At	1 Jan 2022	Cash flows	31 Dec 2022
				R
Cash Debt Debt	at bank and in hand due within one year due after one year		553,755 (9,400) (229,846)	85,659 (500) 110,087	639,414 (9,900) (119,759)
			314,509	195,246	509,755

The total futur fll	e minimum lease payments un	der non-cancellable operating ea	es
oows:		2022	2021
			R
Not later than	1 year	10,797	21,683

mparative disclosur	es for t	he statement	offinancial activity
				2021
			Unrestricted	Restricted
			funds	funds	Total funds
				R
Income and endowments Donations and legacies Charitable activities			396,103 24	176,160 41,438	572,263 41,462
Other income
Total income			396,127	217,598	613,725
Expenditure Expenditure on charitable		activities	348,878	216,271	565,149
Total expenditure			348,878	216,271	565,149
Net income			47,249	1,327	48,576
Transfers between	funds		(12,275)	12,275
Net movement in funds			34,974	13,602	48,576
Reconciliation offunds Total funds brought forward			380,894	207,078	587,972
Total funds carried	forward		415,868	220,680	636,548