2023-08-31-accounts

Superintendent Minister:	Superintendent Minister:	Vacancy
Minister:		Revd. Andrew Stead
Church Stewards:		Keith Robinson
		Brenda Hammonds
		Denise Robinson
		Jasper Miles
Evangelism Team Steward:		Carl Gibson
Worship Team Steward:		Vanessa Taylor
Disdpleship Team Steward:		Jasper Miles
Facilities Team Steward:		Vacancy
Prayer Team Steward:		Susan Trotter
Church Treasurer:		Keith Robinson
Church Secretary:		Diane Baker
Church Safeguarding	Co-	Christine Hornsby
Ordinator
Human Resources Officer:		Denise Robinson
Pastoral Secretary:		Jean Richardson
OTHER ME BERSOF	THE CHURCH	UN IL
Church Meeting rep 1		Rachel Pearson
Church Meeting rep 2		Jennie Simpson
Church Meeting rep 3		Marion Dawson
Church Meeting rep 4		Chris Spry
Church Meeting rep 5		Barbara Cross
Circuit Steward:		Susan Weatherall

		Unrestricted	Restricted
		funds	funds	Total funds	Total funds
		2023	2023	2023	2022
	Notes	f	E	E	E
Income and endowments
from:
Donations and legacies		4&,208		48,208	62,204
Charitable activities		37,883		37,883	27,753
Other trading activities		205,053		205,053	191,200
Investments		3,729		3,729	755
Total		294,873		294,873	281,912
Expenditure on:
Other		326,293		326,293	331,539
Total		326,293		326,293	331,539
Net gains on investments
Net expenditure		(31,420)		(31,420)	(49,627)
Transfers between funds
Net expenditure before other
galas/(I oases}		(31,420)		(31,420)	(49,627)
Other gains and losses
Net movement in funds		(31,420)		(31,420)	(49,627)
Reconciliation offunds:
Total funds brought forward		1,950,200	75,778	2,025,978	2,075,605
Total funds carried forward		1,918,780	75,778	1,994,558	2,025,978

last year and no cha	last year and no cha	nges have been made to accounts for previous years.
Fund accounting
Unrestricted	funds	These are available for use atthe discretion ofthe trustees	in furtherance		ofthe
		general objects ofthe charity.
Designated Revaluation	funds funds	These are unrestricted funds earmarked by the trustees for particular purposes. These are unrestricted funds which include a revaluation reserve representing the
		restatement ofinvestment assets at their market values.
Restricted funds		These are available for use subject to restrictions imposed	by the donor	or	through
		terms of an appeal.
Income
Recognition	of	Income is included in the Statement ofFinancial Activities	(SoFA) when	the	charity
income		becomes entitled to, and virtually certain to receive, the income and the amount of
		the income can be measured with sufficient reliability.
Income with	related	Where income has related expenditure the income and related expenditure				is
expenditure		reported gross in the SoFA.
Donations and		Voluntary income received by way ofgrants, donations and gifts is included			in		the
legacies		the SoFA when receivable and only when the Charity has unconditional		entitlement
		to the income.
Tax reclaims	on	Income from tax reclaims is included In the SoFA atthe same time as the
donations and gifts		gift/donation to which it relates.
Donated services		These are only included in income (with an equivalent amount in expenditure)
and facilities		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.
Gains/(losses)	on	This includes any gain or loss resulting from revaluing investments to market				value
revaluation offixed		atthe end ofthe year.
assets
Gains/(losses)	on	This includes any gain or loss on the sale ofinvestments.
investment assets

2	Statem	ent	ofFinancial	Activities -prior year
					Unrestricted	Restricted
					funds	funds	Total funds
					2022	2022	2022
Income and endowments				from:
	Donations		and legacies		62,204		62,204
	Charitable		activities		27,753		27,753
	Other trading activities				191,200		191,200
	investments				755		755
Total					281,912		281,912
Expenditure		on:
	Other				331,539		331,539
Total					331,539		331,539
Net income					(49,627)		(49,627)
Net income		before other
gains/(losses)					(49,627)		(49,627)
Other gains		and losses:
Net movement			in funds		(49,627)		(49,627)
Reconciliation			offunds:
Totalfunds		brought forward			2,010,872	64,733	2,075,605
Total funds		carried forward			1,961,245	64,733	2,025,978
3	Income	from donations		and legacies
					Unrestricted	Total	Total
						2023	2022
					f		6
	Collections				41,320	41,320	46,874
	Tax Credits						10,000
	Donations				6,888	6,888	5,330
					48,208	48,208	62,204
4	Income	from charitable		activities
					Unrestricted	Total	Total
						2023	2022
							E
	Lettings				18,782	18,782	13,164
	Grants				7,403	7,403	2,023
	Other				11,698	11,698	12,566
					37,883	37,883	27,753

					Unrestricted	Total	Total
						2023	2022
						6	f
	Pre- school				205,053	205,053	191,200
					205,053	205,053	191,200
6	Income from	investments
					Unrestricted	Total	Total
						2023	2022
					E	6
	CF8 Interest				3,345	3,345	476
	TMCT Interest				384	384	279
					3,729	3,729	755
7	Other expenditure
					Unrestricted	Total	Total
						2023	2022
	Circuit Assessment				31,029	31,029	58,276
	Internal organisations				54,330	54,330	54,256
	Employee costs				177,650	177,650	152,818
	Premises costs				25,681	25,681	28,586
	Amortisation,	depreciation,
	impairment, proAt/loss			on	37,603	37,603	37,603
	disposal offixed		assets
					326,293	326,293	331,539
8	Net expenditure		before	transfers
					2023		2022
	This isstated	after charging:			E		6
	Depreciation	of	owned	fixed assets	37,603		37,603
9	Staff costs
					2023		2022
	Salaries and wages				148,564		131,473
	Socia I security	costs			23,136		17,187
	Pension costs				5,950		4,158
					177,650		152,818

10	Tangible fixe	d assets
				E	E
	Cost or revaluation
	At 1September 2022		1,818,845	312,279	2,131,124
	At31August	2023	1,818,845	312,279	2,131,124
	Depreciation	and
	impairment
	At 1September 2022		202,818	116,854	319,672
	Depreciation	charge for the	28,974	8,629	37,603
	year
	At31August	2023	231,792	125,483	357,275
	Net book values
	At 31August	2023	1,587,053	186,796	1,773,849
	At31August	2022	1,616,027	195,425	1,811,452
11	Investments

				Other
				investments
				-Listed	Total
	Cost or revaluation
	At 1September 2022			12,913	12,913
	At31August 2023			12,913	12,913
	Net book	values
	At31August 2023			12,913	12,913
	At31August 2022			12,913	12,913
12	Debtors
			2023		2022
			E		E
	Trade debtors				6,605
					6,605
13	Creditors:
	amounts	falling due after more than one year
			2023		2022
			E
	Other creditors		2,104		4,033
			2,104		4,033

Movement		in funds
				Incoming
				resources		At31
			At 1	(including other	Resources expended	August 2023
			September	gains/losses
			2022	)
				f
Restricted	funds:
Restricted	income funds:
Benevolent		Fund	2,150			2,150
Church Groups			73,628			73,628
Total			75,778			75,778
Unrestricted		funds:
General funds			1,895,968	294,873	(326,293)	1,864,548
Designated		funds:
Ignition Community			36,604			36,604
G Arridge	Fund		17,628			17,628
Total			54,232			54,232
Total funds			2,025,978	294,873	(326,293)	1,994,558

Analysis ofnet assets between funds
	Unrestricted	Restricted
			Total
	funds	funds
	f	f	f
Fixed assets	1,773,849		1,773,849
Investments	12,913		12,913
Net current assets	138,140	71,760	209,900
Creditors due In more than one year and provisions	(2,104)		(2,104)
	1,922,798	71,760	1,994,558

16	Reconc	gi	ation ofnet	debt
							At 1		At 31
							September		August
							2022	Cash flows	2023
							f	E	E
	Cash and		cash equivalents				199,041	10,859	209,900
							199,041	10,859	209,900
	Net debt						199,041	10,859	209,900
17	Commitments
	Operating		lease commitments
	Annual	commitments		under non-cancellable	operating	leases	are as follows:
						2023	2023	2022	2022
					Land	and		Land and
							Other		Other
					buildings			buildings
						f		E
	Operating		leases with	expiry date:
	Pension	commitments
							2023		2022
							f		f.
	The pension cost charge to the charity
	amounted		to:				5,950		4,158

			2023	2022
			6	f
Cash fiows from operating	activities
Net expenditure per Statement ofFinancial Activities			(31,420)	(49,627)
Adjustments for:
Depreciation ofproperty, plant and equipment			37,603	37,603
Dividends, interest and	rents from investments		(3,729)	(755)
Decrease/(Increase) in	trade and other	receivables	6,605	(1,890)
(Decrease)/Increase in	trade and other	payables	(1,929)	4,033
Net cash provided by/(used in) operating		activities	7,130	(10,636)
Cash flows from investing	activities
Dividends, interest and	rents from investments		3,729	755
Net cash from investing activities			3,729	755
Net cash from financing activities
Net increase/[decrease) in	cash and cash equivalents		10,859	(9,881)
Cash and cash equivalents	atthe beginning	ofthe year	199,041
Cash and cash equivalents	at the end ofthe year		209,900	(9,881)
Components ofcash and cash equivalents
Cash and bank balances			209,900	199,041
			209,900	199,041

			Unrestrlcte
			d funds		Totalfunds	Totalfunds
			2023	2023	2023	2022
			E	f	f	E
Income and endowments		from:
Donations and legacies
Collections Tax Credits			41,320		41,320	46,874
Donations			6,888		6,888	10,000 5,330
			48,208		48,208	62,204
Charitable activities
Lettings Grants Other			18,782 7,403 11,698		18,782 7,403 11,698	13,164 2,023 12,566
			37,883		37,883	27,753
Other trading activities
Pre- school			205,053		205,053	191,200
			205,053		205,053	191,200
Investments
CFBinterest TMCT Interest			3,345 384		3,345 384	476 279
			3,729		3,729	755
Total income and endowments			294,873		294,873	281,912
Expenditure on:
Other expenditure
Circuit Assess ment Internal organisations			31,029 54,330		31,029 54,330	58,276 54,256
Employee costs			85,359		85,359	112,532
Salaries/wages Employer's NIC Pension costs			148,564 23,136 5,950		148,564 23,136 5,950	131,473 17,187 4,158
Premises costs			177,650		177,650	152,818
Light, heat and power Premises repairs and			11,015		11,015	11,378
maintenance			14,666		14,666	17,208
General administrative	costs,		25,681		25,681	28,586
including depreciation	and
amortisation
Depreciation of(and and
buildings			28,974		28,974	28,974
Depreciation of			8,629		8,629	8,629

Detailed Statem	ent ofFinancial Activities
Total ofexpen	diture ofother costs	37,603 326,293		37,603 326,293	37,603 331,539
Total expenditure		326,293		326,293	331,539
Net gains on	investments
Net expenditure		(31,420)		(31,420)	(49,627)
Net expenditure	before other
gains/(losses)		(31,420)		(31,420)	(49,627)
Other Gains
Net movement	in funds	(31,420)		(31420)	(49I627)
Reconciliation offunds:
Total funds brought forward		1,950,200	75,778	2,025,978	2,075,605
Total funds carried forward		1,918,780	75,778	1,994,558	2,025,978