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2022-12-31-accounts

CONTENTS Pages
Reference and administrative
information
Trustees'
report
2-6
Independent
Examiner's
report to the Trustees
Statement
of Financial
Activities
Balance Sheet
Notes to the financial statements 10 - 19

Unrestricted Restricted Total Funds Total Funds
Funds Funds 2022 2021
Note
Income from:
Donations
and legacies
45,144 8,322 53,466 116,027
Other trading activities 57,799 57,799 24,668
Investment
income -
interest 8 dividends 1,911 1,911 3,043
Covid-19 assistance grants 8,348
Other grants 1,950 1,950
Other income - Insurance claim 14 104,329 104,329
Total income 211,133 8,322 219,455 152,086
Expenditure
on:
Charitable
activities
Ministry 203,901 9,304 213,205 122,576
Total expenditure 203,901 9,304 213,205 122,576
Gains/(Losses)
on investments
10 (8,699) (8,699) 8,520
Net income/(expenditure) before
transfers (1,467) (982) (2,449) 38,030
Transfers
between
funds 12 (929) 929
Net movement
in
funds (2,396) (53) (2,449) 38,030
Reconciliation
of
funds:
Total funds at 1 January 2022 222,097 3,004 225,101 187,071
Total funds at 31 December 2022 12 219,701 2,951 222,652 225,101

2022 2021
Note
Fixed assets 31,311
31,311
Current assets
Debtors 9 12,227 8,892
Investments 10 62,672 71,368
Cash at bank and in hand 119,691 147,185
194,590 227,445
Creditors: Amounts falling due
within one year (3,249) (2,344)
Net Current Assets 191,341 225,101
Net assets 222,652 225,101
Funds
Unrestricted funds
General funds 13 218,701 221,097
Designated funds 13 1,000 1,000
Restricted funds 13 2,951 3,004
222,652 225,101

Donations
and legac
ies
Unrestricted Restricted Total Funds
Funds Funds 2022
Donations 33,010 8,322 41,332
Legacies 4,000 4,000
Income tax recovered (gift aid) 8,134 8,134
45,144 8,322 53,466
Prior year comparatives Unrestricted Restricted Total Funds
Funds Funds 2021
Donations 31,216 1,643 32,859
Legacies 75,232 75,232
Income tax recovered (gift aid) 7,936 7,936
114,384 1,643 116,027

Unrestricted Restricted Total Funds Total Funds
Funds Funds 2022 2021
E
Church lettings 57,376 57,376 24,668
Fund raising 423 423
57,799 57,799 24,668
All other trading activities in 2021 were unrestricted.

Charitable
activitie
s
Unrestricted Restricted Total Funds Total Funds
Funds Funds 2022 2021
E
Grants and donations made
Charitable
donations
9,284 9,284 4,987
Ministerial costs:
URC Ministry and Mission fund 93,511 93,511 39,222
Ministry expenses 250 250 194
Manse rates and repairs 275 275 637
Direct costs ofchurch activities:
Joint pastorate costs 3,537 3,537 2,579
Church events 106 106 65
Insurance 7,962 7,962 7,497
Worship 3,552 3,552 2,826
Pulpit supply 632 20 652 524
Support costs
Water and Rates 2,200 2,200 587
Building maintenance 28,541 28,541 13,711
Depreciation 7,828 7,828
Cleaning 6,879 6,879 2,167
Heat and light 10,666 10,666 6,702
Licenses 662 662 739
Repairs and renewals 2,040
Photocopier/Computer 2,473 2,473 526
Printing,
postage
&stationery 998 998 989
Telephones 764 764 676
Admin
and office
costs 20,778 20,778 27,859
Other running
costs
&expenses 3,516 3,516 3,131
Professional
fees
6,761 6,761 3,058
Independent
examiner's
fee 2,010 2,010 1,860
203,901 9,304 213,205 122,576

Staff costs
Total Funds Total Funds
2022 2021
Salaries 15,107 24,981
Employer's National insurance 566 1,038
Employer's Pension Contributions 148
15,673 26,167

Prior period fund movemen ts
Unrestricted Restricted Total Funds
Funds Funds 2021
Income from:
Donations
and legacies
114,384 1,643 116,027
Other trading
activities
24,668 24,668
Investment
income - interest
8 dividends 3,043 3,043
Covid-19 assistance
grants
8,348 8,348
Total income 150,443 1,643 152,086
Expenditure
on:
Charitable
activities
Ministry 117,471 5,105 122,576
Total expenditure 117,471 5,105 122,576
Gains/(Losses)
on investments
8,520 8,520
Net income/(expenditure) before transfers 41,492 (3,462) 38,030
Transfers
between funds
(89) 89
Net movement
in funds
41,403 (3,373) 38,030
Reconciliation
offunds:
Total funds at 1 January 2021 180,694 6,377 187,071
Total funds at 31 December 2021 222,097 3,004 225,101

8 Tangible fixed a ssets Fixtures &
Fittings Equipment Total
Cost
At 1 January 2022 13,738 2,000 15,738
Additions 23,876 15,262 39,138
37,614 17,262 54,876
Depreciation
At 1 January 2022 13,738 2,000 15,738
Charge for the year 4,775 3,052 7,827
18,513 5,052 23,565
Net book value
At 31 December 2022 19,101 12,210 31,311
At 31 December 2021
9 Debtors
2022 2021
Trade debtors 12,227 8,892
12,227 8,892
10 Investments
2022 2021
f E
Portfolio-held investments
Charities
Ethical
Investment Fund 61,316 70,015
Fixed interest
Churches
Mutual
Credit Union 300 300
Virgin Money 1,056 1,053
62,672 71,368
2022f 2021
Portfolio-held investments
Market Value at 1 January 70,015 86,495
Sale of part holding (25,000)
Gains/(Losses) in investments (8,699) 8,520
Market Value at 31 December 61,316 70,015

Creditors: amounts falling due within one year
2022 2021
f E
Accrued expenditure 2,010 2,344
Other creditors 1,239
3,249 2,344

Movement
in
funds
At At
1 January Transfers 31 December
2022 Income Expenditure and gains 2022
Restricted funds
BDAA 123 83 (252) 46
Borderlands 55 55
Breadline Africa 55
Bristol NW Foodbank 955 (955)
Carer's Group 525 525
Christian
Aid
65 1,532 (1,731) 134
Church
Action
on Poverty 315 (377) 63 1
Commitment For Life 98 263 (253) 108
Community
ofthe sisters
512 (528) 16
Contact Centre (227) 1,731 (1,068) 436
Disasters and Emergency Committee 1,442 (1,753) 311
Enough 280 (280)
Flower Fund (63) 120 (20)
InHope 235 (294) 59
Macmillan
Nurses
512 (617) 105
Mary's Meals 55 (87) 32
Others
Fund
85 85
Reminiscence Group 36 36
Samaritans 108 108
Singing For The Brain 497 190 (850) 163
St Peter's Hospice 239 (239)
Welfare Fund 1,475 30 1,505
3,004 8,322 (9,304) 929 2,951
Unrestricted funds
General funds 221,097 211,133 (203,901) (9,628) 218,701
Henleaze @Heart fund 1,000 1,000
222,097 211,133 (203,901) (9,628) 219,701
Total funds 225,101 219,455 (213,205) (8,699) 222,652

Movement
in fu
nds ( continued)
At At
1 January Transfers 31 December
Prior year comparatives 2021 Income Expenditure and gains 2021
Restricted funds
Aid BoxCommunity 42 (46)
BDAA 123 123
Brace 201 (205)
Breadline Africa 55 55
Carer's Group 525 525
Christian
Aid
65 65
Commitment
For Life
131 196 (229) 98
Community
of
the sisters 376 (444) 68
Contact Centre 914 97 (1,238) (227)
Enough 280 280
Flower Fund 55 (118) (63)
Great Western Air Ambulance 36 (39)
Marie Curie 221 (221)
Mary's Meals 76 76 (97) 55
Others
Fund
85 85
Reminiscence Group 36 36
Royal Nat.Childrens Springboard 36 (38)
Salt ofthe Earth 32 (40)
Singing For The Brain 1,904 733 (2,140) 497
Welfare Fund 1,725 (250) 1,475
6,377 1,643 (5,105) 89 3,004
Unrestricted
funds
General funds 179,694 150,443 (117,471) 8,431 221,097
Henleaze @Heart fund 1,000 1,000
180,694 150,443 (117,471) 8,431 222,097
Total funds 187,071 152,086 (122,576) 8,520 225, 101

Analysis of net assets between funds
Fixed Other net
assets assets Total
Unrestricted funds
General funds 31,311 187,390 218,701
Designated funds 1,000 1,000
Restricted funds 2,951 2,951
31,311 191,341 222,652
Prior year comparative Other net
assets Total
Unrestricted funds
General funds 221,097 221,097
Designated funds 1,000 1,000
Restricted funds 3,004 3,004
225,101 225,101