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2022-03-31-accounts

			Page
Report ofthe	trustees
Legal and administrative		information
Independent	examiner's	report
Statement of	financial activities
Balance sheet
Statement of	cash flows
Notes forming	part ofthe	financial statements	9-16

							2022			2021
						Un-			Un-
					Restricted	restricted	Total	Restricted	restricted	Total
									As	restated
				Notes				E		E
Income
Grants and donations				3	45,861	220,104	265,965	17,478	250,617	268,095
income from charitable		activities
Weekend Awayday	income					1,785	1,785
Other income					1,704	24,659	26,363	6,753	13,134	19,887
Investment income						834	834		156	156
Total income					47,565	247,382	294,947	24,231	263,907	288,138
Expenditure
Expenditure on charitable			activities
Provision of Church	facilities				17,692	276,010	293,702	19,224	259,559	278,783
Total expenditure					17,692	276,010	293,702	19,224	259,559	278,783
Net income for the	year				29,873	(28,628)	1,245	5,007	4,348	9,355
Transfers between	funds				4,419	(4,419)
Net movement in funds					34,292	(33,047)	1,245	5,007	4,348	9,355
Reconciliation offunds:
Fund balances at 1	April 2021:
As previously reported					22,441	168,733	191,174
Prior year adjustment					(939)	(8,108)	(9,047)
As restated					21,502	160,625	182,127	16,495	156,277	172,772
Fund balances at	31	INarch 2022		13	55,794	127,578	183,372	21,502	160,625	182,127

as at 31 March 2	022
		Notes		2022		2021
						As restated
Fixed assets
Tangible assets						2,243
Current assets
Debtors		10	157,261		169,541
Cash at bank and in	hand		30,462		33,014
			187,723		202,555
Creditors: amounts	falling
due within one year			4,351		22,671
Net current assets				183.372		179,884
Net assets		12		183,372		182,127
The funds ofthe charity:
Unrestricted income funds
Designated funds				126,974		157,721
General funds				603		2,903
Total unrestricted	funds			127,577		160,624
Restricted income	funds			55,795		21,503
Total funds				183,372		182,127

					2022	202$
						As restated
Net cash	used in operating	activities:
Net movement in funds					1,245	9,355
Add back	depreciation charge				2,243	744
Increase	in debtors				12,280	(24,489)
Decrease	in creditors				(18,320)	17,014
					(2,552)	2,624
Cash flows from investing		activities:
Purchase	oftangible assets					(2,498)
Change	in cash and cash	equivalents		in the year	(2,552)	126
Cash and cash equivalents		brought	forward		33,014	32,888
Cash and cash equivalents		carried forward			30,462	33,014

				2022	2021
		Restricted	Unrestricted	Total	Total
		funds	funds	funds	funds
					As restated
				f	f.
Donations	and grants	44,154	186,740	230,894	232,183
Gift Aid recoverable		1,707	33,364	35,071	35,912
		45,861	220,104	265,965	268,095

Expenditure
				Basis of		Gover-	2022	2021
				allocation	Church costs	nance	Total	Total
Costs directly allocated
to activities
Church and congregation			activities		8,473		8,473	2,358
Licences and permits					625		625	562
Salaries, stipends	and	pension costs			136,105		136,105	151,984
Minister accommodation					70,063		70,063	63,764
Other staff costs					4,282		4,282	1,218
Rent and utilities	of church		building		33,457		33,457	35,194
Training					180		180	93
Grants and donations		made			19,942		19,942	12,300
Insurance					3,677		3,677	3,543
Consulting					4,800		4,800
Accountancy and	payroll processing				1,193	1,440	2,633	2,118
Supportcosts allocated
to activities
Travel and subsistence				Usage	552		552
Printing, postage	and	stationery		Usage	186		186	364
Communications	and	IT		Usage	2,054		2,054	1,352
Books and publications				Usage	400		400	493
Church building upkeep				Usage	2,668		2,668	2,253
Bank charges				Usage	176		176	74
Depreciation				Usage	2,243		2,243	744
Other expenses				Usage	1,157		1,157	369
Total resources	expended				292,233	1,440	293,673	278,783

5	Net income	for the year
				2022	2021
	Is stated after charging:				F
	Depreciation	and loss on	disposal oftangible fixed assets	2,243	744
	independent	examination	fees	1,440	1,470

6	Staff costs and numbers
	Staff costs were as follows	2022f	2021
	Wages and salaries	60,428	69,407
	Stipend	50,700	55,200
	Social security costs	6,402	7,113
	Pension costs	20,752	22,776
		188,282	184,498

Ministers
Administration	and	support

2022	2021
No.	No.
7	8

Tangible fixed assets
					IT	Fixtures
					equipment R	8 fittings f	Total
Cost
At 1 April 2021					3,281	7,552	10,833
Additions
Disposals - transferred	to Grace Chuch Hackney Community		CIO		(3,281)		(3,281)
At 31 March 2022						7,552	7,552
Depreciation
At 1 April 2021					1,038	7,552	8,590
Charge for the year					821		821
Eliminated on disposal	- transferred	to Grace Chuch Hackney	Community	CIO	(1,859)		(1,859)
At 31 March 2022						7,552	7,552
Net book values
At 31 March 2022
At 31 March 2021					2,243		2,243


Debtors		2022	2021
			As restated
Accounts receivable		100	958
Gift Aid recoverable		153,840	163,383
Other debtors		2,915	4,104
Prepayments and accrued income		406	1,096
		157,261	169,541
Creditors: amounts	falling due within one year	2022	2021
Accounts payable		315
Social security and other taxation		162	259
Accruals and deferred	income	2,880	20,360
Other creditors		994	2,052
		4,351	22,671

					13
12	Analysis ofnet assets		between	funds		Restricted	Designated	General	Total
						funds	funds	funds	funds
	Current year						f
	Tangible fixed assets
	Current assets					55,795	126,974	4,954	187,723
	Current liabilities							(4,351)	(4,351)
						55,7S5	126,S74	603	163,372
	Prior year - as restated
	Tangible fixed assets						2,243		2,243
	Current assets					21,503	155,478	25,574	202,555
	Current liabilities							(22,671)	(22,671)
						21,503	157,721	2,903	182,127
13	INovement in funds				At 1		Expend-		At 31
					April 21	Income	iture	Transfers	INarch 22
					As restated
	Current year
	Restricted funds:
	Grace Church Hackney		- 6:10Fund		8,392	250			8,642
	Grace Church Hackney		- Other fund		26		(16)		10
	St Barnabas Dalston	—CFW fund			3,073	3,600	{11,092)	4,419
	St Barnabas Dalston	- HWNS fund			1,531		(80)		1,451
	StBarnabas Dalston	-	6:10Fund		1,313				1,313
	St Barnabas Dalston	—buildings		fund	4,442	27,657	(4,800)		27,299
	St Barnabas Dalston	—other fund			2,035	14,354			16,389
	Staff furlough scheme	claims				1,704	{1,704)
	Other restricted funds				691				691
	Total restricted funds				21,503	47,565	17,692	4,419	55,795
	Unrestricted funds:
	Designated funds:
	Grace Church Hackney		fund		108,940	126,920	(153,115)		82,745
	St Barnabas Dalston	fund			46,538	116,777	(114,667)	(4,419)	44,229
	Tangible fixed assets	fund			2,243			(2,243)
					157.721	243,697	(267,782)	(6,662)	126,974
	General funds				2,903	3,685	(8,228)	2,243	603
	Total unrestricted funds				160,624	247,382	(276,010	(4,419)	127.577
	Total funds				182,127	294,947	(293,702)		183,372

Movement in funds	(c	ontinued)
				At 1		Expend-		At 31
				April 20	income	iture	Transfers	March 21
					As restated			As restated
Prior year						f.	f.
Restricted funds:
Grace Church Hackney		- 6:10Fund		5,462	5,530	(2,600)		8,392
Grace Church Hackney		—Other fund		26				26
St Barnabas Dalston	- CFW fund			8,785	3,600	(9,312)		3,073
St Barnabas Dalston	-	HWNS fund		1,531				1,531
St Barnabas Dalston	-	6:10Fund			1,313			1,313
St Barnabas Dalston	-	buildings	fund		5,000	(558)		4,442
St Barnabas Dalston	- other fund				2,035			2,035
Staff furlough scheme	claims				6,754	(6,754)
Other restricted funds				691				691
Total restricted funds				16,495	24,232	(19,224)		21,503
Unrestricted funds:
Designated funds:
Grace Church Hackney		fund		89,210	165,268	(145,538)		108,940
St Barnabas Dalston	fund			61,029	97,347	(111,838)		46,538
Tangible fixed assets	fund			489			1,754	2,243
				150,728	262,615	(257,376)	1,754	157,721
General funds				5,549	1,291	(2,183)	(1,754)	2,903
Total unrestricted funds				156,277	263,906	259,559		160,624
Total funds				172,772	288,138	(278,783)		182,127

14	Commitments	in respect ofproperty	in respect ofproperty	in respect ofproperty	leases	leases					2022f	2021
	At 31 March	2022 the	Charity	had	future	minimum	lease	payments	under	non-cancellable
	operating leases as follows:
	Not later than	one year									23,735	23,735
	Later than one	year and	not later	than	five years						50,000	50,000
	Five years and	over									1,050,000	1,062,500
											1,123,735	1,136,235