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2023-12-31-accounts

Page
Legal and Administrative Information
Trustees'
Report		 2-4
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

2023 2022
Unrestricted Restricted
funds funds Total funds Tots/ funds
Incoming
resources		 Schedule
Voluntary
income		 117,198 10,135 127,333 126,537
Activities
for generating
funds
Investment
income		 1,367 1,367 624
Incoming
resources
from		 charitable
activities 195 195 18
Other incoming
resources		 5,957 5,957 56, 177
Total incoming
resources		 124,717 10,135 134,852 183,356
Resources expended
Costs of generating
voluntary		 income
Fundraising
trading costs
Investment
management		 costs
Charitable
expenditure		 167,553 11,600 179,153 127,171
Governance
costs		 1,620 1,620 1,620
Other resources expended
Total resources
expended		 169,173 11,600 180,773 128,791
Net incoming/(outgoing) resources
before transfers (44,456) (1,465) (45,921) 54,565
Gross transfers
between		 funds (1,916) 1,916
Net incoming/(outgoing) resources
before other recognised
gains/(losses) (46,372) 451 (45,921) 54,565
Gains and losses on revaluation of fixed
assets for the charity's
own		 use
Gains and losses on investment assets
Net movement
in funds		 (46,372) 451 (45,921) 54,565
Total funds brought
forward		 613,602 11,529 625,130 625, 130
Total funds carried forward 567,230 11,980 579,209 679,695

2023 2022
Unrestricted Restricted
funds funds Total funds Total funds
Incoming
resources
1 Voluntary
income
Freewill and loose offering 72,335 72,335 78,571
Tax refunds
-general		 funds 12,968 12,968 15,505
General donations 21,202 10,135 31,337 31,461
Fund Raising 10,693 10,693
Legacies received 1,000
117,198 10,135 127,333 126,537
2 Investment
income
Bank and deposit interest 1,367 1,367 624
1,367 1,367 624
3 Incoming
resources		 from charitable
activities
Coffee mornings
Discipleship 170 170
SPACE
Concerts
and productions
Stationery
& Publicity		 25 25
195 195 18
4 Other incoming resources
Insurance
claims		 - injury compensation
Rent received 5,400 5,400 10,621
Furlough
grant
Grant received 5,418
Miscellaneous
income		 470 470 40, 139
Pastoral
fund		 88 88
Church weekend events
5,957 5,957 56, 178

2023 2022
Unrestricted Restricted
funds funds Total funds Total funds
Resources expended
5 Charitable
expenditure
Missions 4,891 4,891 7,965
Church
general expenses		 42,098 5, 101 47,199 31,976
Ministers 29,280 29,280 11,445
Minister Relocation 3,120 3,120
Youth pastor 35,600 35,600 34,846
Moderator 1,321 1 321 1,515
Preaching
fees		 719 719 785
Pastoral
gifts		 251 251 339
Pastoral
fund
Church delegate expenses
Repairs and renewals 37,572 37,572 13,982
KSN, publicity & stationery 2,638 2,638 5,007
Youth, Brigades & Sunday school 678 1,608 2,286 6,028
Youth weekend events
General wages 9,443 9,443 8,411
Subscriptions 3,394 3,394 3,164
Training 300 300 511
Payroll 760 760 691
Depreciation offreehold property
Depreciation of plant & equipment 379 379 506
(Profit) Iloss on disposal offixed assets
167,553 11,600 179,153 127,171
6 Governance costs
Independent examination fee 1,620 1,620 1,620
1,620 1,620 1,620

2023 2022
Unrestricted Restricted
funds funds Total funds Total funds
Fixed assets Note
Tangible assets 482,135 482,136 482,614
Total fixed assets 482,135 482,136 482,514
Current assets
Stocks
Debtors
(Short term) investments
Cash at bank and in hand 145,375 6,265 151,639 197,181
Total current assets 145,375 6,265 151,639 197,181
Creditors: amounts falling due
within one year
Total assets less current
liabilities 627,510 6,265 633,774 679,695
Creditors: amounts falling due
after one year
Provisions for liabilities and
charges
Net assets 627,510 6,265 633,774 679,695
Funds ofthe charity
Unrestricted funds 621,345 621,345 867,716
Restricted
funds		 12,429 12,429 11,979
Revaluation reserve
Total funds 621,345 12,429 633,774 679,695

Note 1 Basis of preparation Basis of preparation
1.1 Basis ofaccounting
These accounts have been prepared
on the basis of historic cost and in		 accordance with:
-Accounting and Reporting
by Charities
- Statement
of Recommended		 Practice (SORP FRS 102);
—and with the Charities Act 2011.
1.2 Change
in basis ofaccounting
The Church elected to change
its basis of accounting
from the accruals		 basis to a cash basis in 2016
2017was the first reporting year where the financial statements
show a		 true representation ofthe
Church's
results
1.3 Changes to previous accounts
No changes have been made to accounts for previous years.
Note 2 Accounting policies
INCOMING
RESOURCES
Recognition
of incoming		 These are Induded
in the Statement of Financial
Activities		 (SoFA) when
resources the resources are paid into the Church's
bank		 accounts.
Incoming resources with related Where incoming
resources
have related expenditure
(as with fundraising		 or
expenditure contract income) the incoming
resources
and		 related expenditure are
reported
gross in the SoFA.
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 included
in the accounts		 as 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		 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
commihing
the charity to pay out resources.
Governance costs Include costs of the preparation
and examination
of		 statutory
accounts, the
costs oftrustee meetings
and the cost of any legal advice on governance		 or
constitutional
matters.
Grants payable without These are only recognised
in the accounts when a commitment
has been
performance conditions made and there are no conditions
to be met relating		 to the grant which
remain
in the control of the charity.
ASSETS
Tangible fixed assets for use by The Church has not capitalised
the value ofthe Church premises.
Other
the charity properties
have been capitalised
and depreciated
on a straight
line basis
over their estimated
useful
life of50years. Other assets, where the cost		 of an
individual
item exceeds 5100have been capitalised		 and depreciated
on		 a
reducing
balance basis (25%).All smaller items have been expended
through
the SoFA as incurred
Revaluation of Land 8 The properties
owned by the Church were revalued		 on 4th April 2013by
Buildings Sibley Pares Chartered
Surveyors.
The revalued
amounts
are incorporated		 in
these accounts
Property
is maintained
in a state of		 repair such that its
estimated
residual
value at the balance sheet date is not less than its net
book value.
It is the opinion ofthe Trustees that any		 depreciation
would		 not,
therefore, be material.

Note 4 Details ofcertain items ofexpenditure Details ofcertain items ofexpenditure Details ofcertain items ofexpenditure 2023 2022
4.1 Trustee expenses
During the year the following expenses
have been		 reimbursed to trustees in respect of travelhng costs and other
expenses incurred
on behalf		 of the charity.
Number
of trustees		 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		 61,279 39,217
Moderator costs 1 321 f,515
Pension costs 4,946 6,115
5.2 Average
number of full 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 4,946 6,115
The amount of any contnbutions outstanding at the year end
The amount of any contributions prepaid at the year end
5.4 Staff banding
The number
ofemployees
who were paid		 the following
remuneration
bands:
EO- E10,000
E10,001 - E20,000
E20,001 —E30,000

Cost or valuation
Freehold Plant &
ro eA e uipment Total
Balance brought forward 550,000 14,375 564,375
Revaluations
Additions
Disposals (8,044) (8,044)
Balance carried forward 660,000 6,331 666,331
Accumulated
depreciation		 and Impairment provisions
Balance brought forward 69,000 12,859 81,869
Other adjustments (revaluations)
Depreciation
charge for the		 year 379 379
Disposals (8,044) (8,044)
Balance carried forward 69,000 5,195 74,196
Net book value
Brought forward 481,000 1,516 482,516
Carried forward 481,000 1,136 482,136
Note 7 Debtors and prepayments Debtors and prepayments 2023 2022
7.1 Analysis
ofdebtors		 (ag amounts falling due within one year)
Other debtors
Prepayments
and accrued income
Note 8 Creditors
and accruals		 2023 2022
8.1 Analysis
ofcreditors		 (ag amounts falling due within one year)
Loans and overdrafts
Other creditors
Accruals and deferred income

Funds
held
Fund name T e offund Pur ose and restrictions
Buildings
fund		 Restricted income The purpose ofthe fund
is to raise capital for		 major
fund re airs and renovations
of church		 remises.
Various discretionary Restricted income The purpose ofthese 'Discretionary
Missions'		 is to
missions fund raise funds to assist the chanties in question
financially.
All income raised for the benefit		 of these
charities
is paid over to the charities,
thus leaving a
zero balance on these restricted funds carried forward.
Miss J Darge church Restricted income The purpose ofthe fund is to set aside capital for the
or an fund fund maintenance and care ofthe church or an.
Miss J Darge pastoral Restricted income The purpose ofthe fund is to set aside capital for
care fund fund astoral care within the local fellowshi
.
Barney
fund		 Unrestricted
designated		 fund The fund originated
from a gift from the estate of Mr
Barney more than 20 years ago. The purpose
ofthe
fund to provide support for Church members in need
Movements
ofmajor		 funds
Fund Fund
balances balances
brought Incoming Outgoing carried
forward resources resources
Transfers		 forward
Restricted funds
Buildings
fund		 7,186 450 7,636
Various discretionary missions 9,685 (11,600) 1,916
Church
organ		 fund 327 327
Pastoral care fund 4,466 4,466
Community
care		 grant 0
Total restricted funds 11,979 10,135 11,600 1,916 12,429
Unrestricted designated funds
Barney fund 40,788 588 (621) 40,765
Total designated funds 40,788 588 (621) 40,755
Unrestricted general funds 626,928 124,129 (168,552) (1,916) 680,589
Total unrestricted funds 667,716 124,717 169,173 1,916 621,344
Revaluation reserve
Total funds 679,695 134852 180,773 633,773

Total
Names of institutions Pur ose amount
BMS To assist the chari financiall 2,000
HMF To assist the chari financiall 2,000
Tear Fund To assist the chari linanoall 323
OMF To assist the chari flnanoall
Kent Air Ambulance To assist the charit financiall
Various other missions and charities To assist the charities
flnanciall		 567
4 891

2022 2023 2023 2024
Actual Bud et Actual Bud et
Income
FWO and loose offerings 78,571 78,000 72,335 78,000
Tax refunds
—general		 funds 15,505 15,000 12,968 15,000
Mission
fund
—		 HMF & BMS 2,261 4,000 2,643 4,000
Mission
fund
—Other		 821 916
Building
fund		 450 300 450 300
Church usage 16,000 21,197 20,000
Additional
income		 17 5,000 118 5,000
General donations 27,929
Legacies received 1,000
Make Lunch 3,715
Youth 2,410
Pastoral
fund
Miscellaneous income 40,139 470
Interest received 624 700 1,367 1,300
Manse Rent 10,621 2,700 5,400
Fund Raising 10,693
Grant 5,418
Discipleship 170
Total income 183,356 121,700 134,852 123,600
Freewill
& loose		 offering 78,571 78,000 72,335 78,000
Average
per week		 1,511 1,500 1,391 1,500
Expenditure
Ministry
Minister 22,810 9,954 35,171
Minister (Pens deficit) 2,592 12 12 12
Minster relocation 2,000 3,120
Youth pastor 28,743 31,113 29,863 34,121
Manse costs 14,956 10,615 25,050 16,248
Moderator 1,515 100 1,321
Preaching
fees		 785 600 719 300
Pastoral
fund		 339 400 251 400
Church delegate expenses
Training 511 400 300 400
49,441 68,050 70,591 86,652
General
New equipment, repairs 8 renewals 13,982 9,270 37,572 14,770
Church general expenses 31,976 43,180 41,366 37,912
KSN, publicity & stationery 5,007 2,800 2,638 2,500
Youth, Brigades & general 6,028 2,000 2,286 2,000
Miscellaneous 450 540

2022 2023 2023 2024
Actual Budget Actual Budget
General wages 8,411 9,009 9,443 10,238
Depreciation 506 379 379 284
Profit/loss
od		 disposal ofassets
Independent examiner fee 1,620 1,865 1,865 1,865
Payroll 691 635 515 635
68,221 69,588 96,604 70,204
Mission
& Evangelism
Evangelism 7,965 4,000 4,000 4,000
Discipleship 600 192 500
Subscriptions 3,164 3,200 3,394 3,300
Make Lunch 5,101
Missions other 891
11,129 7,800 13,578 7,800
Total expenditure 128,791 145,438 180,773 164,656
Surplus I(deficit) for the year 54,565 23,738 45,921 41,056

Cash held Cash held
Or anisation 01/01/23 Income Ex nditure 31/12/23
Keymen 543.55 543.55
Brigades Joint Account 6,532.57 5,772.46 6,583.94 5,721.09
2nd Maidstone Girls Brigade
Little Fishes 113.50 658.18 544.52 227.16
Youth Club 32.50 206.00 184.50 54.00
Cameo 105.00 105.00