# **Annual Report of Light and Life Free Methodist Church East Cornwall Registered Charity Number 1128866 For the year ended 31 December 2022** 



## **Contents** 

||_Page_|
|---|---|
|Reference and administrative details|1|
|Trustees’ report|2 - 7|
|Independent Examiner's Report to the Trustees|8|
|Statement of financial activities|9|
|Balance sheet|10|
|Notes to the financial statements|11 - 19|





## Reference and administrative details 

_For the year ended 31 December 2022_ 

Name of charity: Light and Life Free Methodist Church East Cornwall Charity registration number: 1128866 Trustees: J Townley (Resigned 26 April 2023) P Godfrey Chair (Appointed 26 April 2023) N Day (Appointed 20 May 2018) D Horwell (Appointed 19 April 2021) M Shiers (Appointed 30 April 2021: Resigned 10 April 2022) M Wisheart (Appointed 14 September 2021) Other key management personnel: P Godfrey Lead Pastor (St Austell) J Langford Lead Pastor (Bodmin) A Payne Foodbank Manager (St Austell) Registered office and principal address: Light and Life Centre Units 4-5, Brunel Business Park The Sidings St Austell Cornwall PL25 4TJ Independent examiner S Day Park House New Mills Ladock Truro Cornwall TR2 4NN Bankers: Charities Aid Foundation 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4TA 

1 



## **Trustees’ report for the year ended 31 December 2022** 

The trustees present their annual report and financial statements for the year ended 31 December 2022. The trustees who served during the year and up to the date of this report are set out on page 1. 

In submitting their report and the financial statements for the year ended 31 December 2022, the trustees have adopted the provisions of The Charities Act 2011 in preparing the Annual Report and financial statements of the charity. 

## **Structure, governance and management** 

Light and Life Free Methodist Church East Cornwall is part of the Free Methodist Church UK conference. More locally we are part of a family of Light and Life Free Methodist (FM) churches across Cornwall. Light and Life FM Church East Cornwall is led by Pastor John Townley and a trustee from each church within the charity. The trustees are elected annually at the Annual Society Meetings by the charity’s members. The Light and Life churches in the charity are part of the Free Methodist Churches in the UK Conference and the organisation structure is in keeping with The Free Methodist Book of Discipline. All members of the congregation who feel Light and Life is their spiritual home are encouraged to attend a membership course with a view to becoming members. 

## **Objectves and actvites** 

The charity is committed to promoting and spreading the gospel of Jesus Christ and enabling ordinary people to live out their faith. Contemporary worship services with relevant biblical messages are complemented with bible based, engaging and educational courses and practical community pastoral care and help. Our mission statement is: ‘To see God’s love transform lives as we follow him’. 

Where appropriate the charity also aims to relieve sickness and financial hardship and to promote and preserve good health through funds, goods or services of any kind including through the provision of pastoral advice and support and the advancement of education. 

Our missionary focus is the east region of Cornwall and Bristol, but extends to the rest of Cornwall where we are part of a larger family of Light and Life churches. The focus continues in our connection and involvement with the ministry of the Free Methodist Church nationally and internationally. 

## **Public beneft statement** 

The charity complies with the public benefit requirement through its charitable objectives. 

The Trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives and in planning future activities. 

## **Achievements and performance** 

Light & Life Free Methodist Church East Cornwall has continued to grow and develop the work of the charity during 2022 following the challenges of Covid-19. The churches in St Austell and Bodmin are both growing and serving their communities. In 2022 we oversaw the church plant in Kingswood, Bristol becoming its own charity which is a great success. Sadly, we also had to make the decision to stop our operations in Liskeard. 

2 



Sunday attendance across East Cornwall has grown this year as is shown by the figures below with an average weekly attendance of 131. 

|**a. St Austell**|2015|2016|2017|2018|2019|2020|2021|**2022**|
|---|---|---|---|---|---|---|---|---|
|Average Sunday morning attendance|117|131|123|127|135|101|89|**97**|
|Number of conversions|22|11|10|26|20|5|9|**7**|
|Number of people baptised|6|7|9|6|12|0|3|**4**|
|Total number of members|72|82|76|67|66|68|57|**67**|
|Total received into membership|5|21|5|9|3|9|0|**12**|
|**b. Liskeard**|2015|2016|2017|2018|2019||||
|Average Sunday morning attendance|48|57|47|52|53||||
|Number of conversions|4|2|0|6|3||||
|Number of people baptised|1|6|0|3|0||||
|Total number of members|12|22|25|22|20||||
|Total received into membership|3|12|7|0|2||||
|**c. Bodmin**|||2017|2018|2019|2020|2021|**2022**|
|Average Sunday afternoon attendance|||35|30|32|38|37|**34**|
|Number of conversions|||0|3|3|3|1|**1**|
|Number of people baptised|||0|0|0|0|4|**6**|
|Total number of members|||7|14|15|15|16|**20**|
|Total received into membership|||7|7|0|0|4|**4**|
|**c. East Cornwall**|2015|2016|2017|2018|2019|2020|2021|**2022**|
|Average Sunday morning attendance|165|188|205|209|220|139|126|**131**|
|Number of conversions|26|13|10|35|26|8|10|**8**|
|Number of people baptised|7|13|9|9|12|0|7|**10**|
|Total number of members|84|104|108|103|101|83|73|**87**|
|Total received into membership|8|33|19|16|5|9|4|**16**|



## **St Austell** 

The faith community is growing in experience of God and in relationship with one another. There is a welcoming atmosphere that guests appreciate and we see people regularly visiting when they are in the area. 

As in previous years, we organised a number of large community events with Family Fun Days at Easter and in August with over 200 people attending each event from the locality. 

We continue to invest in children and young people within the church and the community with groups both on a Sunday and mid-week. 

Our staff team decreased with our assistant pastor ceasing to be employed but we began a recruitment process for a replacement. 

We ran a successful course for people in the community to explore faith which played a large part in the number of conversions during the year. 

3 



The Light and Life Centre has started to be used more frequently again as work is re-established following Covid-19. There are regular church meetings such as the prayer meetings, youth group and the launch of a new community group called Chill ‘n’ Chat. As well as church activities, we rent rooms to outside groups for meetings and training sessions. 

## _**Community Mission**_ 

The foodbank continues to develop in both ministry and capacity. Following a staff review we have merged two part-time roles into a single full-time role of Foodbank Manager. 

We continue to operate satellites in both Roche and St Stephen and see increasing demand across the centres due to the rising cost of living. 

Across all sites we have over 60 people supporting the work of the foodbank in some way. We continue to work pro-actively with other agencies throughout the town, supplying surplus stock to other local charities including the Refuge, a community kitchen, and the local drugs rehabilitation centre. We have strong relationships with local supermarkets where we hold collection days that are staffed by a variety of people from other agencies and churches. 

In response to the increasing needs of our community and with the support of Trussel Trust funding we have launched a Financial Inclusion project as part of the work of the Foodbank. This includes the provision of regular Life Skills courses and the addition of a part-time Citizen’s Advice worker on site. 

Local churches, businesses, organisations, and people continue to provide food donations. 2022 figures are: 

||Vouchers|Adult|Child|Total|
|---|---|---|---|---|
|January|107|162|90|252|
|February|122|201|101|302|
|March|118|185|121|306|
|April|120|199|117|316|
|May|126|197|125|322|
|June|109|167|100|267|
|July|137|224|135|359|
|August|152|233|163|396|
|September|164|259|143|402|
|October|153|254|152|406|
|November|203|348|234|582|
|December|266|478|299|777|
|Total|1777|2907|1780|4687|



## _**World Mission**_ 

During 2022 we continued to support David Abbott as an itinerant children’s evangelist. His reports following each trip contain inspiring accounts of how children’s lives are being transformed through prayer and ministry. 

We also held a fundraising event to support the work of Tearfund and have given a number of one off gifts to a variety of people and organisations involved in Christian mission around the world. 

4 



## **Liskeard** 

At the start of 2022 we continued to operate a small mid-week group within Liskeard having previously closed the Sunday gathering. This was only regularly attended by 3 people all of whom started to engage with other church communities. As a result, we decided to stop the work in Liskeard completely. The resources associated with this work have been identified for use with future church plants into new communities. 

## **Bodmin** 

We were blessed to be able to continue to use a redundant shop on Fore Street as our venue, and despite the short-term nature of this agreement, we have made good use of the premises for both SkillSHARE and our Sunday services, as well as various other meetings and group sessions. We have also been able to allow other local charities to use it on occasion. 

We again ran Alpha and saw a significant number of those on the edge of our church attend. We were delighted to baptise 6 people and bring 4 people into Membership. People of varying needs continue to join us, and the community rallies as best we can to assist. 

We have also seen development in our worship and the introduction of _Wednesday Worships_ which have seen significant encounters with God. 

Our outreach project, SkillSHARE celebrated its first birthday, and has continued to go from strength to strength. We were awarded £5K from the Levelling Up funds to enable further development and, as a result, one of our attendees was able to be paid for some outreach work, and the local GP Practice has begun to “socially prescribe” people to us. An additional year’s funding was then awarded by the Garfield Weston Foundation. 

## **Community Mission** 

We support Creation Fest each summer, and 12 people from the church volunteered at the Festival this year. We continue to support local charities both financially and practically, with volunteers assisting weekly at CAP and foodbank. We continue to be the local advocates for Acts435 and have now brought well over £20,000 into Bodmin through this charity. 

We also hold a small “discretionary fund” which operates small loans and gifts to local people. This has been increasingly called upon of late as the cost of living crisis has taken hold, and sadly, many “loans” are not repaid. 

Closer to home,  we saw our sister charity, Bodmin Youth Project, take on a SWYM (South West Youth Ministries) trainee youth worker, which has made a real difference to our work with young people across the town. A number of church members serve BYP as trustees and volunteers. 

## **World Mission** 

We enjoyed a visit from an Open Doors speaker and continue to support their work amongst persecuted Christians. We now also have a new mission partner serving in a closed country in Africa, as well as increasing our giving to CAP, Creation Fest, BYP and Open Doors in the last 12 months. 

Financially, it was also our strongest year to date, for which we express great thanks to our supporters. 

## **Church Plants - Freedom Church, Kingswood, Bristol** 

As Freedom Church, Kingswood, Bristol has become more established they have moved to establish their own charity. We are delighted to see them launch the charity and trust this will enable future effectiveness and growth. 

5 



## **Light and Life Together** 

After two years of being unable to gather due to Covid-19 Light and Life East Cornwall camped together at Creation Fest again in 2022 and, as in previous years, this was a good time of fellowship and relationship building as well as benefitting from the Creation Fest programme. We also saw a number of people volunteer at the event. 

In addition we have run shared training opportunities such as safeguarding and first aid. 

6 



LIGHT&LIFE
Total St Austell general fund receipts for 2022 were £93,43612021.. £105,199), totsl Liskeard general fund
receipts were £2,737 12021- £7.8331. totsl Bodmin genera1 fund receipts were £30,965 12021= E30,7451.
Additionally, receipt5 of £136,94012021= E133,4151 for restricted funds have been received for the FcK)dbank
project.
Re5erve5 policy
It is the policy of Light and Life FMC East Cornwall to maintain a bala￿e of unrestrided fund5 when
available to meet unforeseen situations.
Reserves may be held in a separate deposit accountto enable the charity to benetitfrom accrued interest.
Total reserves held amount to É451,41312021: É519,0591 of whith È275.63512021.' £218,569) are re5tritted
fund5. Total unrestrided fund5 are £175.77812021.' £3LX),4901 of which £139,87712021'. £147,58613re the
value of unrestricted lixed assets. Free reserve$ are É32,41212021: £132,765) which equate5 to 3.5 rnonths
12021.. 7 month51 of unrestricted fund expenditure. a level that the trustees feel is prudent.
Volunteers
Our thanks goes to all those who have served in St Auslell this year and who are committed to the work
ahead_ We would paTticu13rly like to thank all our Msni5try Teatn Leader5 and Stephen Day for hi5 work
examining the charities accounts for the year. Above all we want to wve G(xl the glory and celebrzte what
He has done.
Dedaration
The trustees declare that they have approved the trustees. report
above
Signed on behalf of the chartiy's trustee5
Light and Life Centre
Units 4-5, Brunel Bu5ine5s Park
The Sidings
st Austell
Cornwall
PL25 4TJ
P Godfrey
Chair
Dated=.._..

@LIGHT&LIFE
Independent Examlner's Report to the Trustees of Light and Life Free MetlK>dist
Church East Cornwall
I repcrt on the xcount5 of the charity for the year ended 31 December 2022. which 3re Set out on page5 9
to 19.
Res
ective res
nstbilitses of trustees and examiner
The charity's trustees are responsible for the preparation of the ￿cOunt5. The charity'5 trustce5 tonsider
that an audit is not required lor thi5 year under section 144121 of the Charitie5 Act 2011 (the 2011 Actl and
that an independent examin3tion is needed.
It is my re5ponsibilttyto-.
examine the accounts undersection 145 of the 2011 ACL
• follow the procedures laid down in the general Direction5 wven by the Charity Commission under
section 14515llbl ol the 2011 ACL. ar
state whether parhcular matters have come to my attention.
My examin3tion w3s cairied out tn accordan￿ with the general thrections given by the Charity CotntT)i55ion.
An examination irKlude5 a ￿VIeW ol the 3ccounts.ng records kept by the charity and a cotnparison of the
accounts presented wth those record5. It 3150 includes consideration of any unusu31 item5 or disc105ure5 in
the aciciunts, and seeking explanatiors from you as trustees conceming any such matters. The procedure5
undertaken do not prowde all the evidence that would be reouired in an audit and conseqLJently no opinion
15 given as to whether the accounts present a "true and fair view" and the reFx)rt 15 limited to those matters
set out in the statement below.
In connection with my examination. no matter has come to my attention-.
which gives reasonable cause to believethat, in a*y material respect. the requirements..
to keep accounting records in accordarKe wth 5ecbon 130 of the 2011 Act- and
to prepare account5 which arcord with the accounbng records and comply with the accounting
requirements of the 2011 Art
have not been met". or
to which, in my opinion. attention Should be drawn in c*dw to enable a proper understanding of the
accounts to be reached.
Park House
New Mi115
Ladock
Truro
Comwall
TR2 4NN
stephen Day
Chartered Fbblic Finan￿ Accountont

## Statement of financial activities 

_For the year ended 31 December 2022_ 

|||Unrestricted|Restricted|**Total**|Unrestricted|Restricted|Total|
|---|---|---|---|---|---|---|---|
|||funds|funds|**2022**|funds|funds|2021|
||_Notes_|£|£|**£**|£|£|£|
|**Income from:**||||||||
|Donations and legacies|_3_|113,562|130,490|**244,052**|188,357|130,390|318,747|
|Charitable activities|_4_|10,794|67,168|**77,962**|9,293|33,057|42,350|
|Other trading activities|_5_|2,422|-|**2,422**|1,699|-|1,699|
|Investments|_6_|360|5|**365**|1,172|-|1,172|
|||________|_______|______|________|_______|_______|
|**Total income**||127,138|197,663|**324,801**|200,521|163,447|363,968|
|**Expenditure on:**||||||||
|Raising funds|_7_|-|-|**-**|-|360|360|
|Charitable activities|_8_|109,468|136,131|**245,629**|221,914|128,449|350,363|
|Transfer out to Freedom||||||||
|Church Bristol|_20_|142,382|4,436|**146,818**|-|-|-|
|||________|_______|______|________|_______|_______|
|**Total expenditure**||251,850|140,597|**392,447**|221,914|128,809|350,723|
|**Net income/(expenditure)**||(124,712)|57,066|**(67,646)**|(21,393)|34,638|13,245|
|Transfers between funds||-|-|**-**|738|(738)|-|
|||________|_______|______|________|_______|_______|
|**Net movement in funds**|_15,16_|(124,712)|57,066|**(67,646)**|(20,655)|33,900|13,245|
|**Reconciliation of funds:**||||||||
|Total funds brought||||||||
|forward||300,490|218,569|**519,059**|321,145|184,669|505,814|
|||________|_______|______|________|_______|_______|
|**Total funds carried**||||||||
|**forward**||175,778|275,635|**451,413**|300,490|218,569|519,059|



9 



LIGHT&LIFE
B21ance sheet
As at 31 D￿ernber 2022
2022
2021
k>tes
Fixed assets:
Tangible assets
li
258057
271.(W4
Ctsrrent assets"
Debtors
Cash at bank 3nd in hand
9.205
282,210
219.739
228543
291,421
Liabilitses=
Creditors= atnoutrts falling duewthin oneyea¥
13
16,4871
17.9061
Netcurrent assets
222.056
283.515
Total assets less C￿Tent Ilabilitie5
Creditor5: amounts fallingdue after mre
than
,913
554.559
oneye3r
13
I29.5￿)
135,5001
Net assets
14
451,413
519.059
Funds of the tharity
Unrt%tricted fUr￿5-
General fund5
De*gnated funds
157264
18.514
280.351
20,139
Total unrestrictred furMJs
15
175.rn
300.490
Restricted fU￿dts
16
275h35
218,569
Total charityfunds
451.413
519,059
The lin3rLial Staternents￿re approved ￿the Trustee50Tr.._._._.
andwere Signed on th￿rbeha￿ by..
P Godfrey
Chair
io

## Notes 

_(forming part of the financial statements)_ 

## 1 **General information and basis of preparation** 

## 1.1 _**Basis of accounting**_ 

Light & Life Free Methodist Church East Cornwall is an unincorporated charity registered in the England and Wales. 

The address of the registered office and the nature of the charity's operations and principal activities are given in the Trustees' Report. 

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2015. 

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounting and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. This departure has involved following the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), including "Amendments to Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland". 

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in sterling which is the functional currency of the charity and rounded to the nearest £1. 

The significant accounting policies applied in the preparation of these financial statements are set out in note 2, which have been consistently applied to all years presented unless otherwise stated. 

## 1.2 _**Changes to accounting estimates**_ 

No changes to accounting estimates have occurred in the reporting period. 

## 1.3 _**Material prior year errors**_ 

No material prior year error have been identified in the reporting period. 

11 



## Notes 

_(forming part of the financial statements)_ 

## 2 **Accounting policies** 

## 2.1 _**Income**_ 

These are included in the Statement of Financial Activities (SoFA) when: 

- the charity becomes entitled to the resources; 

- the trustees are virtually certain they will receive the resources; and 

- the monetary value can be measured with sufficient reliability. 

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. 

Grants and donations are only included in the SoFA when the general income recognition criteria are met. 

Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. 

Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. 

The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. 

The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. 

Income from interest is included in the accounts when receipt is probable and the amount receivable can be measured reliably. 

## 2.2 _**Expenditure and liabilities**_ 

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. 

No material item of deferred income has been included in the accounts. 

The charity has creditors which are measured at settlement amounts less any trade discounts. 

## 2.3 _**Assets**_ 

Tangible fixed assets are capitalised if they can be used for more than one year, and cost at least £500. They are valued at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost or valuation less any residual value of each asset over its expected useful life, as follows: 

Freehold property - 2% per annum on cost Fixtures, fittings and equipment - 12.5 - 25% per annum on cost 

Debtors (including trade debtors) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. 

12 



## Notes 

_(forming part of the financial statements)_ 

## 2 **Accounting policies (continued)** 

## 2.4 _**Leasing**_ 

Rental charges under operating leases are charged to the SoFA on a straight line basis over the term of the lease. 

## 2.5 _**Pension costs**_ 

The pension costs charged in the financial statements represents the contributions payable to the scheme in respect of the accounting period. 

## 2.6 _**Funds**_ 

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets the criteria is allocated to the fund. 

Unrestricted funds relate to incoming resources received or generated for the charity’s purposes. 

Designated funds are unrestricted funds earmarked by the charity’s trustees for particular purposes. 

## 2.7 _**Statement of cash flows**_ 

The charity has opted to prepare the accounts under Charities SORP (FRS102) and has adopted Update Bulletin 1 and is exempted from preparing a cash flow statement on the grounds that it is a small charity. 

## **3 Income from donations and legacies** 

|**Income from donations and legacies**|||||
|---|---|---|---|---|
||Unrestricted|Restricted|||
||funds|funds|**Total 2022**|Total 2021|
||£|£|**£**|£|
|Donations & planned giving|93,586|43,808|**137,394**|192,572|
|Tax recoverable on Gift Aid|17,951|4,144|**22,095**|32,381|
|Other receipts|2,025|9,598|**11,623**|25,842|
|Gifts in kind|-|72,940|**72,940**|67,952|
||113,562|130,490|**244,052**|318,747|
|**Income from charitable activities**|||||
||Unrestricted<br>funds|Restricted<br>funds|**Total 2022**|Total 2021|
||£|£|**£**|£|
|NLT contribution to salaries|7,808|-|**7,808**|5,205|
|Hire of facilities|441|-|**441**|588|
|Grants|2,545|67,168|**69,713**|36,557|
||10,794|67,168|**77,962**|42,350|



## **4 Income from charitable activities** 

13 



## Notes 

_(forming part of the financial statements)_ 

|**5 **|**Income from other trading activities**|||||
|---|---|---|---|---|---|
|||Unrestricted|Restricted|||
|||funds|funds|**Total 2022**|Total 2021|
|||£|£|**£**|£|
||Feed-in Tariff|2,422|-|**2,422**|1,699|
|**6 **|**Income from investments**|||||
|||Unrestricted<br>funds|Restricted<br>funds|**Total 2022**|Total 2021|
|||£|£|**£**|£|
||Bank interest|360|5|**365**|1,172|
|**7 **|**Expenditure on raising funds**|||||
|||Unrestricted|Restricted|||
|||funds|funds|**Total 2022**|Total 2021|
|||£|£|**£**|£|
||Foodbank promotion|-|-|**-**|360|
|**8 **|**Expenditure on charitable activities**|||||
|||Unrestricted<br>funds|Restricted<br>funds|**Total 2022**|Total 2021|
|||£|£|**£**|£|
||Staff costs|64,104|44,252|**108,356**|188,459|
||Donations & mission giving|10,847|3,155|**14,002**|21,801|
||Food distributed|-|72,940|**72,940**|67,952|
||Administration expenses|34,517|15,814|**50,331**|72,151|
|||109,468|136,161|**245,629**|350,363|



14 



## Notes 

_(forming part of the financial statements)_ 

## **9 Trustee Remuneration** 

## _**9.1 Remuneration**_ 

None of the trustees have been paid any remuneration or received any other benefits from an employment with the charity in the year or in the prior year. 

## _**9.2 Expenses**_ 

No trustee expenses have been incurred. 

## **10 Staff costs and numbers** 

|**_10.1_**|**_Staff Costs_**|**Total**|Total|
|---|---|---|---|
|||**2022**|2021|
|||**£**|£|
||Salaries|**96,488**|165,264|
||Employer’s NI|**3,667**|10,782|
||Employer’s Pension|**6,315**|12,412|
||Group Life cover/Income Protection scheme|**1,886**|-|
|||**108,356**|188,458|



There were no employees whose annual remuneration was £60,000 or more. 

## _**10.2 Staff Numbers**_ 

|**_Average number of staff employed_**|**2022**|2021|
|---|---|---|
|Full time|**3.00**|5.00|
|Part time|**1.67**|2.50|
||**4.67**|7.50|
|**_Average number of full-time equivalent employees in the year_**|**2022**|2021|
|Charitable activities|**3.56**|5.65|



## _**10.3 Key Management Personnel**_ 

The key management personnel of the charity comprise the trustees and the other key management personnel as listed on page 1. The total amount of employee benefits (including employer pension contributions) received by key management personnel for their services to the charity was £83,614 (2021: £121,555). 

## _**10.4 Defined Contribution Pension Scheme**_ 

The charity contributes to a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. Contributions payable for the year are disclosed in note 10.1 above. At the year end and the previous year end there were no outstanding contributions. 

15 



## Notes 

_(forming part of the financial statements)_ 

|**11**|**Tangible Fixed Assets**|||||
|---|---|---|---|---|---|
|||||**Fixtures,**||
||||**Freehold**|**Fittings &**||
||||**Property**|**Equipment**|**Total**|
||||**£**|**£**|**£**|
||**Cost**|||||
||At 1 January 2022||301,920|77,130|**379,050**|
||Additions||-|2,538|**2,538**|
||Disposals||-|(6,336)|**(6,336)**|
||**At 31 December 2022**||**301,920**|**73,332**|**375,252**|
||**Depreciation**|||||
||At 1 January 2022||42,569|65,437|**108,006**|
||Charge for year||6,102|8,623|**14,725**|
||On disposals||-|(6,336)|**(6,336)**|
||**At 31 December 2022**||**48,671**|**67,724**|**116,395**|
||**Net book values**|||||
||**At 31 December 2022**||**253,249**|**5,608**|**258,857**|
||At 31 December 2021||259,351|11,693|271,044|
|**12**|**Debtors**|||**2022**|2021|
|||||**£**|£|
||Trade debtors|||**70**|90|
||Tax recoverable on gift aid|||**6,508**|8,129|
||Prepayments|||**2,226**|986|
|||||**8,804**|9,205|
||||**Amounts falling due**|**Amounts falling due**||
|**13**|**Creditors**||**within one year**|**after more than one year**|**after more than one year**|
|||**2022**|2021|**2022**|2021|
|||**£**|£|**£**|£|
||Other loans|**3,000**|3,000|**29,500**|35,500|
||Taxation and social security|**2,516**|3,356|**-**|-|
||Accruals and deferred income|**971**|1,550|**-**|-|
|||**6,487**|7,906|**29,500**|35,500|



There is an internal loan for St Austell between a restricted fund and unrestricted fund. 

16 



## Notes 

_(forming part of the financial statements)_ 

|**14**|**Analysis of net assets between funds**||||||
|---|---|---|---|---|---|---|
||||Unrestricted||Restricted||
|||||Funds|Funds|**Total**|
|||||£|£|**£**|
||**Fund balances at 31 December 2022 as represented by:**|**Fund balances at 31 December 2022 as represented by:**|**Fund balances at 31 December 2022 as represented by:**||||
||Tangible fixed assets|||139,877|118,980|**258,857**|
||Current assets|||64,518|164,025|**228,543**|
||Current liabilities|||(2,117)|(1,370)|**(6,487)**|
||Non-current liabilities|||(26,500)|(6,000)|**(29,500)**|
|||||175,778|275,635|**451,413**|
|**15**|**Unrestricted funds**||||||
||At 1 January|At 1 January||||**At 31 December**|
|||2022|Income|Expenditure|Transfers|**2022**|
|||£|£|£|£|**£**|
||St Austell general fund|125,476|93,436|(67,455)|(10,366)|**141,091**|
||Liskeard general fund|2,838|2,737|(1,323)|(38)|**4,214**|
||Bodmin general fund|13,387|30,965|(29,355)|(3,038)|**11,959**|
||Bristol general fund|138,648|-|(138,648)|-|**-**|
||Designated funds:||||||
||Little Fish fund|373|-|-|-|**373**|
||Future vision fund|14,712|-|-|313|**15,025**|
||St Austell mission fund|(102)|-|(6,552)|8,063|**1,409**|
||Liskeard mission fund|12|-|-|(12)|**-**|
||Bodmin mission fund|1,008|-|(2,500)|2,518|**1,026**|
||Bristol mission fund|3,734|-|(3,734)|-|**-**|
||St Austell benevolent fund|98|-|(1,190)|1,190|**98**|
||St Austell sabbatical fund|11|-|(788)|800|**23**|
||Bodmin benevolent fund|295|-|-|260|**555**|
||Liskeard benevolent fund|-|-|(50)|50|**-**|
||Bodmin sabbatical fund *|-|-|(255)|260|**5**|
|||300,490|127,138|(251,850)|-|**175,778**|



*denotes new fund 

17 



## Notes 

_(forming part of the financial statements)_ 

## **16 Restricted funds** 

|**Restricted funds**||||||
|---|---|---|---|---|---|
||||||**At 31 December**|
||At 1 January 2022|Income|Expenditure|Transfers|**2022**|
||£|£|£|£|**£**|
|Foodbank fund|77,386|136,941|(116,806)|-|**97,521**|
|St Austell building fund|124,509|-|(4,477)|-|**120,032**|
|Bodmin Acts 435 fund|195|3,025|(3,155)|-|**65**|
|Roche satellite fund|1,406|250|(431)|-|**1,225**|
|Community Crisis Fund|360|-|-|-|**360**|
|United Youth fund|3,000|-|-|-|**3,000**|
|St Austell youth group fund|70|-|-|-|**70**|
|Liskeard Albania mission|355|-|-|-|**355**|
|St Stephen satellite fund|80|-|(80)|-|**-**|
|Bodmin SkillSHARE|6,771|11,075|(11,211)|-|**6,635**|
|Bristol personal support|4,437|-|(4,437)|-|**-**|
|Foodbank Financial Inclusion *|-|41,372|-|-|**41,372**|
|St Austell Discretionary fund *|-|5,000|-|-|**5,000**|
||218,569|197,663|(140,597)|-|**275,635**|



*denotes new fund 

## **Purposes of restricted funds** 

_Foodbank fund –_ This fund consists of income received specifically to cover the running costs of the Foodbank in St Austell. 

_St Austell building fund –_ This fund consists of donations specifically for the purchase of the church building in St Austell. 

– _Bodmin Acts 435 fund_ This fund consists of donations specifically for the Acts 435 project in Bodmin, giving money directly to those in need. 

_Roche satellite fund –_ This fund consists of donations specifically for the running costs of a satellite Foodbank in Roche. 

– _Community Crisis Fund_ This fund consists of grants from Cornwall Community Foundation to benefit people in crisis who are urgently in need of small, one off amounts of money. 

– _United Youth fund_ This fund consists of grant donations towards united youth events in St Austell. 

– _St Austell youth group fund_ This fund consists of donations specifically for the youth group in St Austell. _Liskeard Albania mission fund_ - This fund consists of donations specifically to provide assistance to underpriviledged people in Albania. 

_St Stephen satellite fund –_ This fund consists of donations specifically for the running costs of a satellite Foodbank in _St Stephen_ . 

_Bodmin SkillSHARE fund – This fund consists of income received specifically to provide running costs for the SkillSHARE project in Bodmin._ 

_Bristol Personal Support fund – This fund consists of donations specifically for the Lead Pastor in Bristol. Foodbank Financial Inclusion fund – This fund consists of income received specifically to provide advocacy for attendees of the Foodbank._ 

_St Austell Discretionary fund – This fund consist of grant donations towards alleviating hardship of church members._ 

18 



## Notes 

_(forming part of the financial statements)_ 

## **17 Operating leases** 

Total future minimum lease payments under non-cancellable operating leases are as follows: 

|||**2022**|2021|
|---|---|---|---|
|||**£**|£|
||Not later than one year|**554**|738|
||Later than one year and not later than five years|**-**|554|
|||**554**|1,292|
||Lease payments recognised as an expense in the year totalled £738 (2021: £738)|||
|**18**|**Transactions with related parties**|||
||No related party transactions took place in the period of account.|||
|**19**|**Gifts in kind which have not yet been distributed**|**2022**|2021|
|||**£**|£|
||Donated food|**7,000**|5,250|



## **20 Transfer out** 

On 1 January 2022, Freedom Church Bristol created a new separate charity, and so the funds were transferred to the new charity accordingly. 

19