2020-12-31-accounts - Manchester Reform Congregation

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		Page
Trustees' annual report
Independent auditor's	report to the members
Statement of financial	activities	13
Statement of financial	position	14
Notes to the financial	statements	15
The following pages	do not form part ofthe financial statements
Detailed statement of	financial activities	30

		Year	e	nded	31 Decemb	er 2020
						2020		2019
					Unrestricted	Restricted
					funds	funds	Total funds	Total funds
				Note	2	r.	8
Income and endowments
Donations, legacies and subscriptions Charitable activities Other trading activities				4 5 6	132,588 2,972 184	11,672	144,260 2,972 184	138,602 1,165 623
Investment income Other income				7 8	1,660 169,499	150	1,660 169,649	4,025 149,574
Total income					306,903	tt,822	318,725	293,989
Expenditure
Expenditure on charitable		activities		9,10	360,242	9,732	369,974	355,519
Total expenditure					360,242	9,732	369,974	355,519
Net expenditure and net		movement	in
funds					(53,339)	2,090	(51,249)	(61,530)
Reconciliation offunds
Total funds brought	forward				107,283	165,551	272,834	334,364
Total funds carried	forward				53,944	167,641	221,585	272,834

			2020		2019
Fixed assets		Note	6	6	2
Tangible fixed assets Investments		'14 15		17,977 37,000	17,977 37,000
				54,977	54,977
Current assets
Stocks Debtors Cash at bank and in	hand	16 17	74,132 159,528 146,116		76,142 89,380 210,976
			379,776		376,498
Creditors: amounts	falling due within one year	18	213,168		158,641
Net current assets				166,608	217,857
Total assets less current liabilities				221,585	272,837
Net assets				221,585	272,834
Funds ofthe charity
Restricted funds Unrestricted funds				167,641 53,944	165,551 107,283
Total charity funds		20		221,585	272,834

6.	Yea Other trading activities	r ended 31 Decem	ber 2020
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2020	Funds	2019
			2		2
	Advertising income	'f84	184	623	623
7.	Investment income
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2020	Funds	2019
			2	F
	Bank interest received
		1,660	1,660	4,025	4,025
8.	Other income
	2020		Unrestricted	Restdcted	Total Funds
			Funds	Funds	2020
			2		2
	Car park rental Furlough Grant Sundry income		19,500 7,420	150	19,500 7,420 150
	Funeral receipts Income tax recovered Board of Deputies Burial Board income		78,153 21,432 2,601 40,393		78,153 21,432 2,601 40,393
			169,499	150	169,649

2019	Unrestricted	Restricted	Total Funds
	Funds	Funds	2019
Car park rental Sundry income Funeral receipts Income tax recovered Board of Deputies Burial Board income	26,000 1,335 62,358 23,791 2,600 29,918	2,366 1,206	26,000 1,335 62,358 26,157 2,600 31,124
	146,002	3,572	149,574

Expenditure on charitable activit	ies by fund type
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2020
Supportcosts	360,242	2 9,732	2 369,974
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2019
Support costs	354,484	F 1,035	2 355,519

10.	Expenditure on charit	able activ	ities	by activity type
					Support	Total funds		Total fund
					costs		2020	2019
					2		2	2
	Support costs				369,974		369,974	355,519
11.	Net expenditure
	Net expenditure is stated after charging/(crediting):
							2020	2019
							2
	Operating lease rentals						1,731	1,313
12.	Staff costs
	The total staff costs and employee		benefits for the reporting		period	are	ahatysed as	follows:
							2020	2019
							2
	Wages and salaries Social security costs Employer contributions	to pension	plans				142,831 16,413 12,710	152,052 10,753 19,316
							171,954	182,121
	The average head count of employees			during the year was	6(2019:6).
	No employee received employee		benefits of more than 260,000during the year (2019:Nil).
13.	Trustee remuneration	and expenses

No remuneration or other benefits from employme received by the trustees. Tangible fixed assets	nt with the char	ity or a related	entity were
	Land and
	buildings	Other asset	Total
Cost	2	S	2
At 1 January 2020 and 31 December 2020	107,718	17,977	125,695
Depreciation
At 1 January 2020 and 31 December 2020	107,718		107,718
Carrying amount
At 31 December 2020		17,977	17,977
At 31 December 2019		17,977	17,977

			Other
			investments
	Cost or valuation		6
	At1 January2020 Additions		37,000
	At 31 December 2020		37,000
	Impairment
	At 1 January 2020 and 31 December 2020
	Carrying amount
	At 31 December 2020		37,000
	At 31 December 2019		37,000
	All investments shown above are held at valuation.
16.	Stocks
		2020	2019
		6
	Raw materials and consumables	74,132	76,142
	Stock consists of cemetery plots held at Mill Lane, Cheadle.

		2020	2019
Trade debtors Prepayments and accrued income Gift aid recoverable Other debtors		2 129,459 23,009 4,832 2,228	2 62,652 18,574 5,748 2,406
		159,528	89,380
Creditors: amounts	falling due within one year
		2020	2019
Trade creditors Accruals and deferred income Social security and other taxes Other creditors		2 147,830 21,851 43,487	94,112 13,149 3,869 47,511
		213,168	121,867

M Lefton	750
G F Murgatroyd	664
C Marks	10,292
H M King E Pollock	1,804 7,220
D Grosberg	200
K Goldstone	500
L Goodman	1,000
H Gibbs S Corwin	2,500 505
E Pinto	1,000
M Prax	2,500
G Halpern	500
G Bechenek	250
Anonymous	2,000
Mrs A Gordon Mrs EPerez	1,000 11,150
Mrs D Collins	200
Miss A Lange	683
Dr B Flacks	150
Mrs YAnzarut	16,000
H Maass	1,000
M Samuels	26,000
V Leighton MsT Kwadtrath S Morley	1,000 37,279 20,000
Mrs H Prax	2,000
D Pennington J Ray S Silverman	63,116 1,000 2,000
Mrs G Einstein	500
Dr B Portnoy	3,000
A Cowan	1,000
A Burman J Allen	5,000 500
C Norton	121,875
SBarber	2,000
P Kirk	1,000
EPerez	700
Total	349 838