2021-12-31-accounts - Emmanuel Baptist Church Falmouth

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Reference and Administrative Details
Trustees' Report
Statement ofTrustees' Responsibilities
Independent Examiner's Report
Statement of Financial Activities	5to6
Balance Sheet
Notes to the Financial Statements	8to 18

Statement	ofFin	ancial Act	ivities for	the Year Ende	d 31 Decembe	r 2021
				Unrestricted	Restricted	Total
				funds	funds	2021
			Note
Income and Endowments		from:
Donations and legacies				132,464	11,372	143,836
Other income				6,030		6,030
Total income				138,494	11,372	149,866
Expenditure on:
Raising funds				(25,880)		(25,880)
Charitable activities				(41,718)	(10,340)	(52,058)
Other expenditure				( i25)		(125)
Support costs				40,733	13,513	54,246
Total expenditure				108,456	23,853	132,309
Net income/(expenditure)				30,038	12,481	17,557
Net movement in funds				30,038	(12,481)	17,557
Reconciliation of	funds
Total funds brought	forward			4,634	21,764	26,398
Total funds carried	forward		14	34,672	9,283	43,955
				Unrestricted	Restricted	Total
				funds	funds	2020
			Note
Income and Endowments		from:
Donations and legacies				133,849	1,725	'!35,574
Other income				4,975		4,975
Total income				138,824	1,725	140,549
Expenditure on:
Raising funds				(31,521)		(31,521)
Charitable activities				(62,486)	(5,397)	(67,883)
Other expenditure				(870)		(870)
Support costs				41,413	'l8,986	60,399
Total expenditure				136,290	24,383	160,673
Net income/(expenditure)				2,534	22,658	20,124
Net movement in funds				2,534	(22,658)	(20,124)
Reconciliation offunds
Total funds brought	forward			2,100	44,422	46,522
Total funds carried	forward		14	4,634	21,764	26,398

		Balance Sheet as at 31 December	2021
			2021	2020
		Note		F
Fixed assets
Tangible assets
Current assets
Debtors		9	7,893	7,978
Cash at bank and in hand		10	62,411	49,182
			70,304	57,160
Creditors: Amounts	falling due within one year		8,936	10,345
Net current assets			61,368	46,815
Total assets less current		liabilities	61,872	46,815
Creditors: Amounts	falling due after more than one year 12		17,917	20,417
Net assets			43,955	26,398
Funds ofthe charity:
Restricted income funds
Restricted funds		14	9,283	21,764
Unrestricted income	funds
Unrestricted funds			34,672	4,634
Total funds		14	43,955	26,398

2 Incom	e from	donations and legacies
			Unrestricted
			funds	Restricted	Total
			General	funds	funds
			E
Donations	and legacies;
Donations	from individuals		100,579		100,579
Gift aid reclaimed			23,289		23,289
Grants, including		capital grants;
Government grants			8,596		8,596
Donations	for restricted funds			11,372	11,372
Total for	2021		132,464	11,372	143,836
Total for	2020		133,849	1,725	135,574

	Unrestricted
	funds	Total
	General	funds
		K
Interest receivable and similar income;
Interest receivable on bank deposits	164		164
Income from room hire	5,866		5,866
Total for 2021	6,030		6,030
Total for 2020	4,975		4,975

Governance	costs
		Unrestricted
		funds	Total
		General	funds
			E
Independent	examiner fees
Examination	ofthe financial statements	700		700
Total for 2G21		700		700
Total for 2G20		690		690

6 Staffcosts The aggregate payroll costs were as follows:
	2021	2020
	E
Staffcosts during the year were:
Wages and salaries	48,600	69,838
Pension costs	6,102	5,797
	54,702	75,635

2021	2020
No	No

8 Tangible fixed assets
Other	tangible
fixed	asset	Total
	E
Cost
Additions	629	629
At 31 December 2021	629	629
Depreciation
Charge for the year	125	125
At 31 December 202'i	125	125
Net book value
At 31 December 2021
9 Debtors
2021		2020
		E
Prepayments	7,893	7,978
10Cash and cash equivalents
2021		2020
Cash at bank	62,411	49,182
Balances held by the charity that are not available for use by the charity
		2021
Balances held by the charity that are not available for use by the charity		2,297

11Creditors: amounts
	2021		2020
Other loans		2,500	2,500
Other creditors		6,436	7,845
		8,936	10,345

12Cr	editors: amounts falling due after	one year
		2021	2020
Other	loans	17,917	20,417

14.Funds		(contn	(contn	ue)
		Balanceat1		Incoming	Resources	Balanceat31
		January	2G21	resources	expended	December	2021
					E
General
Unrestricted	funds		4,634	138,494	(108,456)		34,672
Restricted	funds
Restricted	funds		21,764	11,372	23,853		9,283
Totalfunds		Balance	26,398 at1	149,866 Incoming	132,309 Resources	43,955 Balance at 31
		January	2020	resources	expended	December	2020
		E				E
General
Unrestdcted	funds		2,100	138,824	(136,290)		4,634
Restricted
Restricted	funds		44,422	1,725	24,383	21,764
Total funds			46,522	140,549	'I60,673	26,398

Church Maintenance Fund	Church Maintenance Fund
Balance brought	forward	11,014
Expenditure in the year		(6,709)
Balance carried	forward	4,3G5
Website Fund
Balance brought	forward	4,180
Funds received		2,650
Expenditure in the year		(6,804)
Balance carried	forward	26
Fellowship Fund
Balance brought	forward	6,570
Funds received		8,722
Expenditure in the year		(10,340)
Balance carried	forward	4,952

15Analysis ofnet assets between funds
	Unrestricted		Total funds at
	funds	Restricted	31 December
	General	funds	2021
	E
Tangible fixed assets	504		504
Current assets	61,021	9,283	70,304
Current liabilities	(8,936)		(8,936)
Creditors over 1 year	17,917		17,917
Total net assets	34,672	9,283	43,955
	Unrestricted		Total funds at
	funds	Restricted	31 December
	General	funds	2020
		E
Current assets	35,396	21,764	57,160
Current liabilities	(10,345)		(10,345)
Creditors over 'l year	20,417		20,417
Total net assets	4,634	21,764	26,398

Statement ofFinancia	l Activities by fund f	or the Year Ended 31 Dece	mber 2021
		Total	Total
		Unrestricted	Unrestricted
		Funds	Funds
		2021	2020f
Income and Endowments	from:
Oonations and legacies		132,464	133,849
Other income		6,030	4,975
Total income		138,494	138,824
Expenditure on:
Raising funds		(25,880)	(31,521)
Charitable activities		(41,718)	(62,486)
Other expenditure		(125)	(870)
Support costs		40,733	41,413
Total expenditure		108,456	136,290
Net income		30,038	2,534
Net movement in funds		30,038	2,534
Reconciliation offunds
Total funds brought forward		4,634	2,100
Total funds carried forward		34,672	4,634

		Total	Total
		Restricted	Restricted
		Funds	Funds
		202'I	2020
Income and Endowments	from:
Donations and legacies		11,372	1,725
Total income		11,372	1,725
Expenditure on:
Charitable activities		(10,340)	(5,397)
Support costs		13,513	18,986
Total expenditure		23,853	24,383
Net expenditure		12,481	22,658
Net movement in funds		(12,481)	(22,658)
Reconciliation offunds
Total funds brought forward		21,764	44,422
Total funds carried forward		9,283	21,764

Detailed Stateme	nt		ofFi	nancial Activities 2021	for the Year Ended 31D	ecember
					Total	Total
					2021	2020
income and Endowments		from:
Donations and legacies	(analysed			below)	143,836	135,574
Other income (analysed	below)				6,030	4,975
Total income					149,866	140,549
Expenditure on:
Raising funds (analysed	below)				(25,880)	(31,521)
Charitable activities (analysed			below)		(52,058)	(67,883)
Other expenditure (analysed			below)		(125)	(870)
Support costs (analysed	below)				54,246	60,399
Total expenditure					132,309	160,673
Net income/(expenditure)					17,557	20,124
Net movement in funds					17,557	(20,124)
Reconciliation offunds
Total funds brought forward					26,398	46,522
Total funds carried forward					43,955	26,398

			Total	Total
			2021	2020
Donations and legacies
Weekly offering			100,062	95,321
GiR Aid tax reclaimed			23,289	22,127
Parent &toddler group				1,133
Government grants			8,596	14,546
Sundry income			517	722
Fellowship fund donations			8,722	1,725
Website fund donations			2,650
			143,836	135,574
Other income
Room hire			5,866	4,975
Interest on cash deposits			164
			6,030	4,975
Raising funds
Ministers salary			(19,000)	(24,489)
Pensions			(6,102)	(5,797)
General expenses			778	1,235
			25,880	31,521
Charitable activities
Youth and children	worker		(10,070)	(15,779)
Community facilitator				(8,517)
Office salaries			(9,330)	(9,322)
Ambassadors for Christ				(1,002)
Open Air campaigners			(1,849)	(2,017)
Home mission			(2,154)	(1,691)
Baptist Missionary	Society		(2,153)	(1,691)
Ethos messengers			(4,676)	(6,434)
Parents &toddlers				(3,803)
General evangelism		&other	(586)	(679)
Fellowship fund payments			(10,340)	(5,397)
Caretaking			(10,200)	(10,861)
Accountancy fees			700	690
			52,058	67,883
Other expenditure
Depreciation ofother		tangible	('125)
Compliance manager				(870)

	Total	Total
	2021	2020
	E
Repairs and maintenance Lockdown expenses General expenses	(27,404) (1,960) (788)	(30,400)
Light, heat water &council tax Insurance Office expenses Sundries Weekly YouTube services Subscriptions 8 licenses	(7,489) (3,573) (7,516) (3,816) 1,700	(8,730) (3,816) (8,031) (1,689) (5,805) 1,928
	54,371	61,269

Reference and Administrative Details
Trustees' Report
Statement ofTrustees' Responsibilities
Independent Examiner's Report
Statement of Financial Activities	5to6
Balance Sheet
Notes to the Financial Statements	8to 18

Statement	ofFin	ancial Act	ivities for	the Year Ende	d 31 Decembe	r 2021
				Unrestricted	Restricted	Total
				funds	funds	2021
			Note
Income and Endowments		from:
Donations and legacies				132,464	11,372	143,836
Other income				6,030		6,030
Total income				138,494	11,372	149,866
Expenditure on:
Raising funds				(25,880)		(25,880)
Charitable activities				(41,718)	(10,340)	(52,058)
Other expenditure				( i25)		(125)
Support costs				40,733	13,513	54,246
Total expenditure				108,456	23,853	132,309
Net income/(expenditure)				30,038	12,481	17,557
Net movement in funds				30,038	(12,481)	17,557
Reconciliation of	funds
Total funds brought	forward			4,634	21,764	26,398
Total funds carried	forward		14	34,672	9,283	43,955
				Unrestricted	Restricted	Total
				funds	funds	2020
			Note
Income and Endowments		from:
Donations and legacies				133,849	1,725	'!35,574
Other income				4,975		4,975
Total income				138,824	1,725	140,549
Expenditure on:
Raising funds				(31,521)		(31,521)
Charitable activities				(62,486)	(5,397)	(67,883)
Other expenditure				(870)		(870)
Support costs				41,413	'l8,986	60,399
Total expenditure				136,290	24,383	160,673
Net income/(expenditure)				2,534	22,658	20,124
Net movement in funds				2,534	(22,658)	(20,124)
Reconciliation offunds
Total funds brought	forward			2,100	44,422	46,522
Total funds carried	forward		14	4,634	21,764	26,398

		Balance Sheet as at 31 December	2021
			2021	2020
		Note		F
Fixed assets
Tangible assets
Current assets
Debtors		9	7,893	7,978
Cash at bank and in hand		10	62,411	49,182
			70,304	57,160
Creditors: Amounts	falling due within one year		8,936	10,345
Net current assets			61,368	46,815
Total assets less current		liabilities	61,872	46,815
Creditors: Amounts	falling due after more than one year 12		17,917	20,417
Net assets			43,955	26,398
Funds ofthe charity:
Restricted income funds
Restricted funds		14	9,283	21,764
Unrestricted income	funds
Unrestricted funds			34,672	4,634
Total funds		14	43,955	26,398

2 Incom	e from	donations and legacies
			Unrestricted
			funds	Restricted	Total
			General	funds	funds
			E
Donations	and legacies;
Donations	from individuals		100,579		100,579
Gift aid reclaimed			23,289		23,289
Grants, including		capital grants;
Government grants			8,596		8,596
Donations	for restricted funds			11,372	11,372
Total for	2021		132,464	11,372	143,836
Total for	2020		133,849	1,725	135,574

	Unrestricted
	funds	Total
	General	funds
		K
Interest receivable and similar income;
Interest receivable on bank deposits	164		164
Income from room hire	5,866		5,866
Total for 2021	6,030		6,030
Total for 2020	4,975		4,975

Governance	costs
		Unrestricted
		funds	Total
		General	funds
			E
Independent	examiner fees
Examination	ofthe financial statements	700		700
Total for 2G21		700		700
Total for 2G20		690		690

6 Staffcosts The aggregate payroll costs were as follows:
	2021	2020
	E
Staffcosts during the year were:
Wages and salaries	48,600	69,838
Pension costs	6,102	5,797
	54,702	75,635

2021	2020
No	No

8 Tangible fixed assets
Other	tangible
fixed	asset	Total
	E
Cost
Additions	629	629
At 31 December 2021	629	629
Depreciation
Charge for the year	125	125
At 31 December 202'i	125	125
Net book value
At 31 December 2021
9 Debtors
2021		2020
		E
Prepayments	7,893	7,978
10Cash and cash equivalents
2021		2020
Cash at bank	62,411	49,182
Balances held by the charity that are not available for use by the charity
		2021
Balances held by the charity that are not available for use by the charity		2,297

11Creditors: amounts
	2021		2020
Other loans		2,500	2,500
Other creditors		6,436	7,845
		8,936	10,345

12Cr	editors: amounts falling due after	one year
		2021	2020
Other	loans	17,917	20,417

14.Funds		(contn	(contn	ue)
		Balanceat1		Incoming	Resources	Balanceat31
		January	2G21	resources	expended	December	2021
					E
General
Unrestricted	funds		4,634	138,494	(108,456)		34,672
Restricted	funds
Restricted	funds		21,764	11,372	23,853		9,283
Totalfunds		Balance	26,398 at1	149,866 Incoming	132,309 Resources	43,955 Balance at 31
		January	2020	resources	expended	December	2020
		E				E
General
Unrestdcted	funds		2,100	138,824	(136,290)		4,634
Restricted
Restricted	funds		44,422	1,725	24,383	21,764
Total funds			46,522	140,549	'I60,673	26,398

Church Maintenance Fund	Church Maintenance Fund
Balance brought	forward	11,014
Expenditure in the year		(6,709)
Balance carried	forward	4,3G5
Website Fund
Balance brought	forward	4,180
Funds received		2,650
Expenditure in the year		(6,804)
Balance carried	forward	26
Fellowship Fund
Balance brought	forward	6,570
Funds received		8,722
Expenditure in the year		(10,340)
Balance carried	forward	4,952

15Analysis ofnet assets between funds
	Unrestricted		Total funds at
	funds	Restricted	31 December
	General	funds	2021
	E
Tangible fixed assets	504		504
Current assets	61,021	9,283	70,304
Current liabilities	(8,936)		(8,936)
Creditors over 1 year	17,917		17,917
Total net assets	34,672	9,283	43,955
	Unrestricted		Total funds at
	funds	Restricted	31 December
	General	funds	2020
		E
Current assets	35,396	21,764	57,160
Current liabilities	(10,345)		(10,345)
Creditors over 'l year	20,417		20,417
Total net assets	4,634	21,764	26,398

Statement ofFinancia	l Activities by fund f	or the Year Ended 31 Dece	mber 2021
		Total	Total
		Unrestricted	Unrestricted
		Funds	Funds
		2021	2020f
Income and Endowments	from:
Oonations and legacies		132,464	133,849
Other income		6,030	4,975
Total income		138,494	138,824
Expenditure on:
Raising funds		(25,880)	(31,521)
Charitable activities		(41,718)	(62,486)
Other expenditure		(125)	(870)
Support costs		40,733	41,413
Total expenditure		108,456	136,290
Net income		30,038	2,534
Net movement in funds		30,038	2,534
Reconciliation offunds
Total funds brought forward		4,634	2,100
Total funds carried forward		34,672	4,634

		Total	Total
		Restricted	Restricted
		Funds	Funds
		202'I	2020
Income and Endowments	from:
Donations and legacies		11,372	1,725
Total income		11,372	1,725
Expenditure on:
Charitable activities		(10,340)	(5,397)
Support costs		13,513	18,986
Total expenditure		23,853	24,383
Net expenditure		12,481	22,658
Net movement in funds		(12,481)	(22,658)
Reconciliation offunds
Total funds brought forward		21,764	44,422
Total funds carried forward		9,283	21,764

Detailed Stateme	nt		ofFi	nancial Activities 2021	for the Year Ended 31D	ecember
					Total	Total
					2021	2020
income and Endowments		from:
Donations and legacies	(analysed			below)	143,836	135,574
Other income (analysed	below)				6,030	4,975
Total income					149,866	140,549
Expenditure on:
Raising funds (analysed	below)				(25,880)	(31,521)
Charitable activities (analysed			below)		(52,058)	(67,883)
Other expenditure (analysed			below)		(125)	(870)
Support costs (analysed	below)				54,246	60,399
Total expenditure					132,309	160,673
Net income/(expenditure)					17,557	20,124
Net movement in funds					17,557	(20,124)
Reconciliation offunds
Total funds brought forward					26,398	46,522
Total funds carried forward					43,955	26,398

			Total	Total
			2021	2020
Donations and legacies
Weekly offering			100,062	95,321
GiR Aid tax reclaimed			23,289	22,127
Parent &toddler group				1,133
Government grants			8,596	14,546
Sundry income			517	722
Fellowship fund donations			8,722	1,725
Website fund donations			2,650
			143,836	135,574
Other income
Room hire			5,866	4,975
Interest on cash deposits			164
			6,030	4,975
Raising funds
Ministers salary			(19,000)	(24,489)
Pensions			(6,102)	(5,797)
General expenses			778	1,235
			25,880	31,521
Charitable activities
Youth and children	worker		(10,070)	(15,779)
Community facilitator				(8,517)
Office salaries			(9,330)	(9,322)
Ambassadors for Christ				(1,002)
Open Air campaigners			(1,849)	(2,017)
Home mission			(2,154)	(1,691)
Baptist Missionary	Society		(2,153)	(1,691)
Ethos messengers			(4,676)	(6,434)
Parents &toddlers				(3,803)
General evangelism		&other	(586)	(679)
Fellowship fund payments			(10,340)	(5,397)
Caretaking			(10,200)	(10,861)
Accountancy fees			700	690
			52,058	67,883
Other expenditure
Depreciation ofother		tangible	('125)
Compliance manager				(870)

	Total	Total
	2021	2020
	E
Repairs and maintenance Lockdown expenses General expenses	(27,404) (1,960) (788)	(30,400)
Light, heat water &council tax Insurance Office expenses Sundries Weekly YouTube services Subscriptions 8 licenses	(7,489) (3,573) (7,516) (3,816) 1,700	(8,730) (3,816) (8,031) (1,689) (5,805) 1,928
	54,371	61,269