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|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|
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|||||||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||
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||||||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|||||||
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|||||||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|
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|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.|||
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|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,|||
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|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|||||||||
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||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|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|||||||||
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|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|||||
##
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|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|
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|||||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|||||||
##
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|||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|
##
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|||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|