| Page | ||
|---|---|---|
| Reference and administrative details ofthe charity, its Trustees and advisers |
||
| Trustees' report | 2-4 | |
| Independent examiner's report |
5-6 | |
| Statement offinancial | activities | |
| Balance sheet | ||
| Notes to the financial | statements | 9-22 |
| As restated | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||||||
| funds | funds | funds | funds | ||||||
| 2022 | 2022 | 2022 | 2021 | ||||||
| Note | 6 | 5 | 6 | E' | |||||
| Income from: | |||||||||
| Donations and | legacies | 3 | 351,126 | 351,126 | 358,943 | ||||
| Charitable activities |
4 | 45,754 | 45,754 | 75,20D | |||||
| Investments | 5 | 411 | |||||||
| Other income | 6 | 60,494 | 60,494 | 72,598 | |||||
| Total income | 457,374 | 457,374 | 507,152 | ||||||
| Expenditure on: |
|||||||||
| Charitable activities |
435,903 | 435,903 | 431,806 | ||||||
| Total expenditure | 435,903 | 435,903 | 431,808 | ||||||
| Net movement | In funds | 21,471 | 21,471 | 75,346 | |||||
| Reconciliation | offunds: | ||||||||
| Total funds brought | forward | 413,303 | 49,703 | 463,006 | 387,86D | ||||
| Net movement | in funds | 21,471 | 21,471 | 75,346 | |||||
| Total funds carried | forward | 434,774 | 49,703 | 464,477 | 483,006 | ||||
| The Statement | offinancial | activities | Includes sll | gains end losses | recognised | in the year. |
| Balance sheet | Balance sheet | |||||
|---|---|---|---|---|---|---|
| As at 31 March 2022 | ||||||
| 2022 | 2021 | |||||
| Note | ||||||
| Fixed assets | ||||||
| Tangible assets | 621,541 | 609,487 | ||||
| Current assets | ||||||
| Debtors | 12 | 2 722 | ||||
| Cash at bank and in | hand | 166,135 | 166,037 | |||
| 168,857 | 'I66,037 | |||||
| Creditors: amounts year |
falling due within one | (36,526) | (23,387) | |||
| Net current assets | 132*331 | 142,650 | ||||
| Total assets less current liabilities | 753,872 | 752,137 | ||||
| Creditors: amounts than one year |
falling due after more | 14 | (269,395) | (289,131) | ||
| Total net assets | 484,477 | 463,006 | ||||
| Charity funds Restricted funds |
15 | 49,703 | 49,703 | |||
| Unrestricted funds |
15 | 434,774 | 413,303 | |||
| Total funds | 484,477 | 463,005 |
| As resisted | |||
|---|---|---|---|
| Unrestricted | Total | Total | |
| funds | funds | funds | |
| 2022f | 2022f | 2021 | |
| Donations | 351,126 | 351,126 | 318,943 |
| Grants | 40,000 | ||
| Total 2022 | 351,126 | 351,126 | 358,943 |
| Total2021es resisted | 358,943 | 358,943 |
| Unrestricted | Total | Total | |||
|---|---|---|---|---|---|
| funds | funds | funds | |||
| 2022f | 2022f | 2021f | |||
| Church operations | 45,754 | 45,754 | 75,200 | ||
| Total 2021 | 75,200 | 75,200 | |||
| 5. | Investment | income |
| Unrestricted | Total | Total | ||
|---|---|---|---|---|
| funds | funds | funds | ||
| 2022f | 2022f | 2021f | ||
| Bank | interest | 411 | ||
| Total | 2021 | 411 |
| As restated | ||||
|---|---|---|---|---|
| Unrestricted | Total | Total | ||
| funds | funds | funds | ||
| 2022 | 2022 | 2021 | ||
| Rental | income | 60,494 | 60,494 | 72,598 |
| d | 72,598 | 72598 |
| Activities | ||||
|---|---|---|---|---|
| undertaken directly 2022f |
Support costs 2022 6 |
Total funds 2022 6 |
Total funds 2021f |
|
| Church operations | 310,334 | 125,569 | 435,903 | 431,806 |
| Total 2021 | 222,306 | 209,500 | 431,806 |
| Church | Total | Total | |||
|---|---|---|---|---|---|
| operations | funds | funds | |||
| 2022 6 |
2022 6 |
2021f | |||
| Staff costs | 88,661 | 88,661 | 44,795 | ||
| Rent, rates | snd service charges | 98,184 | 98,184 | 89,157 | |
| Conference | and seminars | 17,365 | 17,365 | 17,121 | |
| Thanksgiving | 9,851 | 9,851 | 6,873 | ||
| Charitable | donations | 4,400 | 4,400 | 1,000 | |
| Honorarium | 8,050 | 8,050 | 1,700 | ||
| Hospitality | 3,674 | 3,674 | 2,750 | ||
| Media, advertisement | &promotion | 8,761 | 8,761 | 11,880 | |
| Musicians expenses | 52,870 | 52,870 | 37,930 | ||
| Manse expense | 18,000 | 18,000 | 4,500 | ||
| Welfare | 300 | ||||
| Youth program | 4,500 | ||||
| Transportation | 518 | 518 | |||
| Total 2022 | 310,334 | 310,334 | 222,306 | ||
| Tctst 2021 | 222,306 | 222,306 |
| Church | Total | Total | ||
|---|---|---|---|---|
| operations 2022 6 |
funds 2022 6 |
funds 2021'f |
||
| Communications and ITexpenses |
4,550 | 4,550 | 7,755 | |
| Light 8 Heating Repairs, maintenance and cleaning Insurance |
34,819 32,327 1,023 |
34,819 32327 1,023 |
28,695 47,575 7,702 |
|
| Training Legal 8 professional fees Subscriptions Administrative and offfce expenses |
540 2,174 4,734 14,617 |
540 2,174 4,734 14,617 |
69,050 739 '/3,446 |
|
| Building security Depreciation Mortgage interest and bank charges Governance costs |
2,079 1,270 20,511 6,925 |
2,079 1,270 20,511 6,925 |
1,248 5,535 19,847 8,008 |
|
| Total 2022 | 125,569 | 125,569 | 209,500 | |
| Total 2021 | 209,500 | 209,500 | ||
| Independent examiner's remuneration |
||||
| 2022 6 |
2021f | |||
| Fees payable to the chadty's independent examiner examination ofthe charity's annual accounts |
for the independent | 1,800 | 1,800 | |
| Fees payable to the charity's independent All other services not included above |
examiner | In respect of: | 2,400 | 1,650 |
| Staffcosts | Fo | rthe yea | r ended 31 March 2022 | ||
|---|---|---|---|---|---|
| 2022 | 2021 | ||||
| 6 | L | ||||
| Wages and | saladiss | 76,000 | 33,318 | ||
| Social security costs | 11,290 | 6,964 | |||
| Contribution | to defined contribution | pension | schemes | 2371 | 2,513 |
| 88,661 | 44,795 | ||||
| The average | number ofpersons employed | by the charity during the year was as follows: |
| 2022 | 2021 |
|---|---|
| No. | No. |
| Premises | Leasehold | Motor | Fixtures and | ||
|---|---|---|---|---|---|
| cost R |
properly 8 |
vehicles 6 |
fittings | Total R |
|
| Cost or valuation | |||||
| At 1 April 2021 Additions |
180,775 | 615,022 | 7,200 | 218,000 13,324 |
1,020,997 13,324 |
| At 31 March 2022 | 180,775 | 615,022 | 7,200 | 231,324 | 1,034,321 |
| Depreciation At 1 April 2021 Charge for the year |
180,775 | 5,535 616 |
7,200 | 218,000 654 |
411,510 1,270 |
| At 31 March 2022 | 180,775 | 6,151 | 7,200 | 218,654 | 412,780 |
| Net book value | |||||
| At 31 March 2022 | 608,871 | 12,670 | 621,541 | ||
| At 31March 2021 | 609,487 | 509,487 | |||
| Debtors | |||||
| 2022 8 |
2021 f |
||||
| Due within one year | |||||
| Prepayments and accrued |
income | 2,722 | |||
| 2,722 |
| 13. | Creditors: Amounts | falling due withi | n one year | ||
|---|---|---|---|---|---|
| 2022 | 2021 | ||||
| 6 | |||||
| Bankloans | 19,736 | 18,682 | |||
| Trade creditors | 6,430 | 60 | |||
| Other taxation and social security | 1,482 | ||||
| Other creditors | 3,838 | 1,195 | |||
| Accruals and deferred | income | 5,040 | 3,450 | ||
| 36,526 | 23,387 | ||||
| 14. | Creditors: Amounts | falling due after | more than one year | ||
| 2022f | 2021f | ||||
| Bank loans | 269,395 | 269,131 | |||
| Included within the above are amounts |
falling due as follows: | ||||
| 2022 | 2021f | ||||
| Between one and two years | |||||
| Bank loans | 20,849 | 19,736 | |||
| Between two and five years | |||||
| Bank loans | 65,681 | 66,141 | |||
| Over five years | |||||
| Bankloans | 182,865 | 203,254 |
| Statemen | t offunds ~current year |
|||||
|---|---|---|---|---|---|---|
| Balance at | ||||||
| Balance at 1 | 31 INarch | |||||
| April 2021f | Income f |
Expenditure | f | 2022 f |
||
| Unrestricted funds |
||||||
| General | Funds | 413,303 | 457,374 | (435,903) | 434,774 | |
| Restricted funds | ||||||
| Building | Fund | 49,703 | 49,703 | |||
| Total of | funds | 463,006 | 457,374 | (435,903) | 484,477 | |
| Statement offunds - prior year | ||||||
| Balance at | ||||||
| Belence at | 31Memh | |||||
| 1April 2020f | Income | Expenditure | 2021f | |||
| Unrestricted funds |
||||||
| General | Funds | 337,957 | 507,152 | (431,806) | 413,303 | |
| Restricted funds | ||||||
| Building | Fund | 49,703 | 49,703 | |||
| Total offunds | 387,680 | 507,152 | (431,806) | 463,006 |
| Summary offunds - current y | ear | ||||
|---|---|---|---|---|---|
| Balance at | |||||
| Balance at 1 | 31 March | ||||
| April 2021f | Income f |
Expenditure | f | 2022 f |
|
| General funds | 413,303 | 457,374 | (435,903) | 434,774 | |
| Restricted funds | 49,703 | 49,703 | |||
| 463,006 | 457,374 | (435,903) | 484,477 |
| Summary | offunds - prior year | ||||
|---|---|---|---|---|---|
| Ba/ence al | |||||
| Balance el | 31March | ||||
| 1April 2020f | Income | Expenditure | 2021 | ||
| General funds | 337,957 | 507,152 | (431,806) | 413,303 | |
| Restricted | funds | 49,703 | 49,703 | ||
| 387,660 | 507,152 | (431,806) | 463,006 |
| 17. Analysis of net assets between funds Analysis ofnet assets between funds - current |
year | ||
|---|---|---|---|
| Unrestricted | Restricted | Total | |
| funds | funds | funds | |
| 2022f | 2022f | 2022 8 |
|
| Tangible fixed assets Current assets |
621,541 119,154 |
49,703 | 621,541 188,857 |
| Creditors due within one year | (36,526) | (36,526) | |
| Creditors due in more than one year | (269,395) | (269,395) | |
| 434,774 | 49,703 | 484,477 |
| Analysis ofnet assets between funds -prior ye | ar | ||
|---|---|---|---|
| Unrestncted | Restricted | Total | |
| funds | funds | funds | |
| 2025f | 2021f | 2021f | |
| Tangible fixed assets Current assets |
609,487 116,334 |
49,703 | 609,487 166,037 |
| Creditors due within one year | (23,387) | (23,387) | |
| Creditors due in more than one year | (289,131) | (289,131) | |
| 413,303 | 49,703 | 463,006 |