2022-12-31-accounts

			Page
Legal and Administrative		Information
Trustees' Report
Independent	Examiner's	Report
Statement of	Financial	Activities
Schedules to	Statement	of Financial Activities	7-8
Balance Sheet
Notes to the	Financial Statements		10-15
Comparison	Graphs		16-17
Budget Comparison Report			18-19
Other Church	Related Organisations		20

						2022			2021
					Unrestricted	Restricted
					funds	funds		Total funds	Total funds
incoming resources				Schedule
Voluntary income					111,150	15,387		126,537	106,597
Activities for generating funds
Investment income					624			624		529
Incoming resources from charitable activities					18			18
Other incoming resources					56,177			56,177	22,	588
Total Incoming resources					167,968	15,387		183,356	129,714
Resources expended
Costs of generating voluntary		income
Fundraising trading costs
Investment management costs
Charitable expenditure					113,237	13,934		127,171	129,070
Governance costs					1,620			1,620	1,620
Other resources expended
Total resources expended					114,857	13,934		128,791	130,690
Net incoming/(outgoing) before transfers	resources				53,111	1,453		54,565		(976)
Gross transfers between	funds				1,003	(1,003)
Net incoming/(outgoing)	resources
before other recognised gains/(losses)					54,114		450	54,565		(976)
Gains and losses on revaluation			offixed
assets for the charity's own	use
Gains and losses on investment			assets
Net movement in funds					54,114		450	54,565		(976)
Total funds brought forward Total funds carried forward					613,602 667,716	11 529 11,979		625,130 679,695	626,109 625,133

					2022		2021
				Unrestricted	Restricted
				funds	funds	Total funds	Total funds
Incoming resources
1	Voluntary income Freewill and loose offering Tax refunds -general funds General donations			78,571 15,505 16,074	15,387	78,571 15,505 31,461	73,878 13,222 17,497
	Legacies received			1,000		1,000	2,000
				111,150	15,387	126537	106,597
2	Investment Income
	Bank and deposit	interest		624		624	799
				624		624	799
3	Incoming resources		from charitable
	activities
	Coffee mornings Discipleship			10		10
	SPACE
	Concerts and productions
	Stationery 8 Publicity			18		18
4	Other incoming Insurance claims Rent received	resources - injury compensation		10,621		10,621	100 7,055
	Furlough grant Grant received			5,418		5,418	1,688 12,936
	Miscellaneous income Pastoral fund			40,139		40,139	500 310
	Church weekend	events
				56,178		56 178	22,588

					2022		2021
				Unrestricted	Restricted
				funds	funds	Total funds	Total funds
Resources expended
5	Charitable expenditure Missions				7,965	7,965	4,555
	Church general expenses Ministers			28,037 11,445	3,938	31,976 11,445	23,493 8,149
	Youth pastor Moderator Preaching fees Pastoral gifts			34,846 1,515 785 339		34,846 1,515 785 339	34,542 771 637 703
	Pastoral fund
	Church delegate expenses Repairs and renewals KSN, publicity & stationery Youth, Brigades & Sunday		school	13,982 5,007 3,998	2,030	13,982 5,007 6,028	28,109 6,227 2,106
	Youth weekend events General wages Subscriptions Training Payroll Depreciation of freehold property Depreciation of plant 8 equipment			8,411 3,164 511 691 506		8,411 3,164 511 691 506	8,253 3,057 143 750 6,900 675
	(Profit) Iloss on disposal	of fixed assets
				113,237	13,934	127,171	129,070
6	Governance costs Independent examination		fee	1,620		1,620	1,620
				1,620		1 620	1,620
7	Other resources expended
	Rental expenses

						2022		2021
					Unrestricted	Restricted
					funds	funds	Total funds	Total funds
Fixed assets				Note
Tangible assets					482,514		482,614	483,021
Total fixed	assets				482,514		482,614	483,021
Current assets
Stocks
Debtors
(Short term)	investments
Cash at bank and in hand					186,076	11,105	197,181	142,111
Total current assets					186,076	11,105	197181	142 111
Creditors:	amounts	falling due
within one	year
Total assets less current
liabilities					668,590	11,105	679,696	625,132
Creditors:	amounts	falling due
after one year
Provisions	for liabilities		and
charges
Net assets					668,590	11,105	679,696	625,132
Funds ofthe charity
Unrestricted	funds				667,716		667,716	613,603
Restricted	funds					11,979	11,979	11,529
Revaluation	reserve
Total funds					667,716	11,979	679695	625,132

Note 2 Accounting polic	Note 2 Accounting polic	Note 2 Accounting polic	ies
INCOMING RESOURCES
Recognltlon resources	of incoming			These are included in the Statement of Financial Activities (SoFA) when the resources are paid into the Church's bank accounts.
Incoming resources expenditure		with	related	Where incoming resources have related expenditure (as with fundraising contract income) the incoming resources and related expenditure are reported gross in the SoFA.		or
Grants and donations				Grants and donations are only included in the	SoFA when the charity has
				unconditional entitlement to the resources.
Tax reclaims	on donations		and	Incoming resources from tax reclaims are included in the SoFA when the
gifts				resources are received into the Church's bank	account.
Gifts in kind				Gifts in kind are accounted for at a reasonable	estimate oftheir value to the
				charity or the amount actually realised.
				Gifts in kind for sale or distribution are induded	in the accounts ss gifts only
				when sold or distributed by the charity.
				Gifts in kind for use by the charity are included	in the SoFA as incoming
				resources when receivable.

Donated services and facilities	Donated services and facilities	Donated services and facilities	These are only included in incoming resources (with an equivalent amount	These are only included in incoming resources (with an equivalent amount	in
			resources expended) where the benefit to the charity is reasonably
			quantifiable, measurable and material.
Volunteer	help		The value of any volunteer help received is not included in the accounts.
Investment		income	This is included in the accounts when receivable.
EXPENDITURE AND LIABILITIES
Liability recognition			Liabilities are recognised as soon as there is a legal or constructive obligation
			committing the charity to pay out resources.
Governance		costs	Include costs ofthe preparation and examination ofstatutory accounts, the
			costs oftrustee meetings and the cost of any legal advice on governance	or
			constitutional matters.
Grants payable without performance conditions			These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which
			remain in the control ofthe charity.
ASSETS
Tangible fixed assets for use by the charity			The Church has not capitalised ths value ofthe Church premises. Other properties have been capitalised and depredated on a straight line basis over their estimated useful kfe of50years. Other assets, where the cost	of	an
			individual item exceeds E1,000 have been capitalised and depreciated on		a
			reducing balance basis (25%). All smaller items have been expended
			through the SoFA as incurred.
Revaluation		of Land &	The properties owned by the Church were revalued on 4th April 2013by
Buildings			Sibley Pares Chartered Surveyors. The revalued amounts are incorporated these accounts. Property is maintained in a state of repair such that its		in
			estimated residual value at the balance sheet date is not less than its net
			book value. It is the opinion of the Trustees that any deprecation would	not,
			therefore, be material,

Note 4		Details ofcertain items of expenditure	Details ofcertain items of expenditure				2022		2021
4.1		Trustee expenses
During	the year the following expenses have been reimbursed					to trustees	in respect of travelling	costs	and other
expenses		incurred on behalf ofthe charity.
		Number oftrustees who were paid expenses
		Total amounts paid
4.2		Fees for examination ofthe accounts
		Independent examiners remuneration
		Other fees (accountancy, payroll	and consultancy)				1,620		1,620
4.3		Other related party transactions
		None.
Note 5		Paid employees
5.1		Staff costs
		Gross salaries and National Insurance					39,217		37,597
		Moderator costs					1,616			771
		Pension costs					6,115		7,641
							46,848		46	309
5.2		Average number offull time employees		in the year
		Charitable activities
		Support staff
		Domestic duties
5.3		Defined contribution pension	scheme
		The costs ofthe scheme to the charity for		the year			6,115		7,641
		The amount of any contributions	outstanding		at the	year end
		The amount of any contributions	prepaid	st the year		end
5 4		Staff banding
		The number ofemployees who	were paid	the following remuneration
		bands:
		EO- E10,000
		f10,001 —f20,000
		E20,001 - E30,000

6.1		Cost or valuation
					Freehold		Plant &
						ro e		ui ment	Total
		Balance brought forward				550,000		14,375	564,376
		Revaluations
		Additions
		Disposals
		Balance carried forward				660,000		14,375	664,375
6.2		Accumulated depreciation	and Impairment provisions
		Balance brought forward				69,000		12,353	73,778
		Other adjustments (revaluations)
		Depreciation charge for the year								606
		Dieposals
		Balance carried forward				69,000		12869	74	284
6.3		Net book value
		Brought forward				481,000		2,022	483,022
		Carried forward				481,000		1,516	482,516
		The two properties owned	by the Church were revalued		on 4th April 2013by Sibley Pares				Chartered
		Surveyors on the basis ofopen market value. The historical cost included at a valuation ofF550,000was f378,520.				ofthe freehold		land and	buildings
Note	7	Debtors and prepayments						2022	2021
7.1		Analysis ofdebtors (all amounts		falling due within	one year)
		Other debtors
		Prepayments and accrued	income
Note	8	Creditors and accruals						2022	2021
8.1		Analysis ofcreditors (all	amounts	falling due within	one year)
		Loans and overdrafts
		Other creditors
		Accruals and deferred income

9.1	Funds held
	Fund name		T eoffund Pur ose and		restrictions
	Buildings fund		Restricted fund	income The purpose of the fund is to raise capital for re airs and renovations of church remises.				major
	Various discretionary missions		Restricted fund	income The purpose ofthese 'Discretionary Missions' is to raise funds to assist the chanties in question financially. All income raised for the benefit ofthese
				charities is paid over to the charities, thus leaving a
				zero balance on these restricted		funds carried			forward.
	Barney
	Miss J Darge church or an fund Miss J Darge pastoral care fund fund		Restricted income fund Restricted income fund Unrestricted The purpose ofthe fund is to set aside capital for the maintenance and care ofthe church or an. The purpose of the fund is to set aside capital for astoral care within the local fellowshi . The fund originated from a gift from the estate of Mr
			designated	fund samey more than 20years ago. The purpose fund to provide support for Church members					ofthe in need.
9.2	Movements of major		funds
				Fund					Fund
				balances			balances
				brought forward Incoming I'esources	Outgoing resources Transfers			carried forward
	Restricted funds
	Buildings fund			6,736 450					7,186
	Various discretionary		missions	14,937	(13,934)	(1,003)
	Church organ fund			327					327
	Pastoral care fund			4,466					4,466
	Community care grant
	Total restricted funds			11,529 15387	13934	1,003			11,979
	Unrestricted designated funds
	Barney fund			41,254 266	(754)				40,788
	Total designated	funds		41,254 288	(754)				40,788
	Unrestricted general		funds	572,348 167,680	(114,103)	1,003			626,928
	Total unrestricted	funds		613,602 167,968	114,657	1,003			667716
	Revaluation reserve
	Total funds			625,131 183,365	128,791

Grants made to institu	tions
				Total
Names of institutions BMS HMF		Pur ose To assist the chant To assist the chari	financiall financiall	amount 4980 2,000
Tsar Fund		To assist the chari	financiall
OMF		To assist the chari	financiall
Kent Air Ambulance Various other missions	and charities	To assist the chari finandall To assist the charities financiall		985 7965

				2021	2022	2022	2023
				Actual	Bud et	Actual	Bud et
Income
FWO and loose offerings				73,878	70,000	78,571	78,000
Tax refunds - general Mission fund - HMF &		funds BMS		13,222 2,589	13,000 4,000	15,505 2,261	15,000 4,000
Mission fund —Other				881		821
Building fund Church usage Additional income				450	300 12,000 5,000	450 17	300 16,000 5,000
General donations				13,577		27,929
Legacies received				2,000		1,000
Church weekend
Youth Summer
Pastoral fund				310
Miscellaneous income				500	-	40,139
Interest received				529	600	624	700
Manse Rent				7,055	5,400	10,621	2,700
Furlough grant Grant				1,688 12,936		5,418
Insurance claim				100
Total income				129,714	110,300	183,356	121,700
Freewill &loose offering Average per week				73,878 1,421	70,000 1,346	78,571 1,511	78,000 1,500
Expenditure
Ministry Minister				5,957	16,936		24,810
Minister (Pens deficit) Youth pastor Manse costs				29,249 7,485	4,435 29,423 9,808	2,592 28,743 14,956	12 31,113 10,615
Moderator				771	400	1,515	100
Preaching fees Pastoral fund				637 703	600 300	785 339	600 400
Church delegate Training	expenses			143	420	511	400
				44,945	62,322	49,441	68,050
General
New equipment,	repairs		& renewals	28,109	8,120	13,982	9,270
Organ repairs
Greenside letting expenses Church general expenses KSN, publicity &stationery Youth, Brigades & general Miscellaneous				23,493 6,227 2,106	35,167 6,500 2,000	31,976 5,007 6 028	43,180 2,800 2,000 450
Church weekend	events

		2021	2022	2022	2023
		Actual	Bud et	Actual	Bud et
General wages		8,253	8,412	8,411	9,009
Depreciation		7,575	7,406	506	506
Profit/loss od	disposal ofassets
Independent	examiner fee	1,735	1,865	1,620	1,620
Payroll		635	635	691	880
		78,133	70,104	68,221	69,715
Mission & Evangelism
Evangelism		4,555	4,000	7,965	4,000
Outreach					600
Subscriptions		3,057	3,200	3,164	3,200
		7,612	7,200	11,129	7,800
Total expenditure		130,690	139,626	128,791	145,565
Surplus / (deficit) for the year		976	29,326	54,565	23,865

		Cash held			Cash held
Or anisation		01/01/22	Income	Ex enditure	31/12/22
Keymen		543.55			543.55
Brigades Joint	Account	6,213.69	5,479.68	5,160.80	6,532.57
2nd Maidstone	Girls Brigade
Little Fishes		190.33	728.58	805.41	113.50
Youth Club		28,50	175.00	171.00	32.50
Cameo		104.00	1,00		105.00