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2021-06-30-accounts

Havant and Emsworth United Reformed Church Charity Report of the Trustees and Financial Statements For the year ended 30th June 2021 Havant and Emswonh United Reforn]ed Church is registered as a charity Number 1130507

Havant Emswortb United Reformed Chvnh Ch2rlty ADDllal Report For the year ended 30 Juue 2021 Administrative inforniatlon Registered ￿ * tb•rlty number I130￿? 39 Wi8aD CJrscenL HavgnL Hampsh￿¢ P09 3PN Bridget M MSdd￿kS IChur¢h S¢cr&ary) David R Smith FCIS (Joint Tre43UT¢r) Andrew G J8ck50n (Joint Treasurer) Dr Walford O. Davies PAmel& M. McBimie Sheil8 M Stark Dr. Linda E S Chi Dr. Jenttifer McM)re•Bhmt Rev. David J. Williams B•fyk¢r• CAF Bank Limited HSBC plc Lloyds Bank plc 25 Kth8s Hill Avenue 312 Lonth)n Ro*1 4 West Street Waterlooville Havant Kent P07 7DX PQ) IPF ME19 4JQ [•d¢p¢Dd￿t knmlmer Ni8¢1 N Valette ACIB. H￿tI￿ Mattor Roa& H&ykn8 Islan4 H8tnpsbre tf)I l OQR Page I

Havant and Emsworth United Refornied Chureb Report of the Trnstees (continued) For tbe year ended 301h June 2021 The TTUStees submit their Teport and the fm8D¢Tral smements for the y¢8r June 2021. The Charity ' 8overned by an approved governing document issued by the United Refornied Chur¢b (URC). The objects clause of that document has noi been d)allgcd. The object of the Charity is the advallcement of the Chri5tiall faith for the benefit ofthe pubtic in accordallee with the Sebeme ofunioD of the URC. The Trwtee8 Tntst¢es of the Charity the serYin8 Elders of the church. They are elected by the memb¢TS to serve for ptticd of thrtt ye#rs, ai the end of which th¢y m8y trt eligibk to offer thetnselves for re-elcctiork Nominees for Eldership MU￿ be members of the ehureh gtsd have been so for at least One year. Eledion of Eld¢JY t8k¢$ pb¢¢ at the church's Annual General Mceting in Ocknbu. Whilst no forn￿1 tr8iniD8 18 givety ¥ Tntst¢e4 Elders are en¢owaged to tske adv8nta8e of sueh tn￿tte training iryyiylunilies as are available. Tnjstees re¢¢ive no rnuneratioll in respeth of their duiics bui are reltryErf]Th￿ fff prcgttty iwllred ill the wurs¢ of th¢iT wcrk. ObJ¢cilv¢• nd •etlYitie• Since I. Juty 2019, H4v#nt 8nd FJnsworth United Refmed Church (the Churcb) has been opttating underth¢ tern￿ of"On¢ Cburrh on Two Sites". enablin8 the con8regaii(ms in th¢ towns of Havant and Emswortb io continue their sep8rn1¢ worship and outre8¢h activities with all athninisttJti(XL carried 88 A Si entity from HavanL The wo& of th¢ Church is mainly cenued in the aTea bounded by the Borough of HavAn( m4int8inin8 pastoral liDks with frther churche& both United RefOrrn￿ aThd othtt denomin8tions within a t¢n- mlle rn￿1￿$ of the B(You8b. Re8U1￿ public Wixship for all is Provid￿ at the church buildiD85 in Hav8nt and Emsworth lthe ¢bur¢hes), prnotin8 the Cljristign ￿1th, providiDg traiDin& nurtur¢ and 4alvities for children and y¢)vn8 pecsjle. ser¥tll8 the cotnmuniry. 8iVin8 P&StOT81 aDd supp)rt to members and others in neesl p4rtKularly thos¢ in sickness distrt4 poverty and Freavement. The churches Also PTovid¢ premises and Tesources for commutiiry ￿ 04d a¢tivitie$. The Tnthees believe they have individually And collectively (Hnplied with the duly impod by gectioll 4 of tb¢ Clwtlies A¢t in havll￿ due ward to guidance published by the Charity Commwion iti Te4)cd of wirsb4> for the pjblic bellefiL A¢hl¢vemeDts •nd perforthnee tkn to the corry￿Vir￿s Pgndemic the thurd￿. buildings wcre ¢los¢d fcr most of the yewr uodtr review ID cordAllee with H. M. GovfflDment's diTecli(ffis. The fmancial ycwr st8rted underthe original H. M. GovcrnTDcnt's lock&Trwn but the re18xations itk the lockthwp in the Allowed tbe ChuTch io Te$t8rt seryices at Emswortb on September 13ty thell at Hav8￿ OD October itr. Howev￿, Ix)th 8ites clo3¢d on Novembtt 5th io xcudance with the QovrnllDent 8uideline& Thry did re(yen agalli (n April 18th 2021 fff thureh servim 8Dd rwtwling f(r 8enernJ lim8 frn￿ May IP. Accordingly, neither congrew10￿5 could t￿ySIc￿lty 8tteTrd S￿￿Y sttvi¢¢& Churth meetTll8s and other church a¢livities in eitherbuildin8 for the ￿￿]OrIty of the fnmncwl y¢Br. Althwgb the Government'$ 8uidelitie for the 'second lockdown. did not I￿￿]Ude the attcnthce of sund￿ sryvl¢￿ the Ekn of the Churcb deteErninrd that the safety and health of the c(wgatioll should tske wi(rity over ￿￿tting physically. HoFever. digital metho(L8 of meeting onliJ)e war lutrnth￿Cd attd W￿¢d succethlly to enabk memF*rs io be 8bl¢ lo listen to gDd refl¢¢t on G(Kl's word in spiritual Unl￿)- as well &$ forsocxal illterncti(>ns. The Chvr¢h aiso published P88e 2

Havant and Emsworth United Reformed Church Report of the Trnjtees (continued) For the year ended 30th June 2021 services and acttvities for the to￿ UDles5 exempt underGovernmfnt Tules. One exempt group did meet in the During the year, the elders determilled that the number of services held ￿ the Emsworth church should be rcduced to per Mon￿ reco8tiisin8 that this woubl reth￿ the 18r8e amoutst of WOAIL fallwg ott the stDalkr ' joint p&￿￿￿￿te h&8 b¢￿ fonD¢d with lh¢ United RefoTrnd Church 8t South Hay1￿ #lxmll 4 distsuL which a]xo a miD1St￿ VAC￿eY. An 88reemerLt Iw beets re&hed for a 50150 share of a minister when one bas been cfftlled to serve the cc(Lwations of Hayling Island and Hav8Dt with Emswortb. BUL communication ill 2021 frcrtll the Wessex S>mod of the IJRC has confrmed that the pfistor&te wlli not be abk to de£lare its V￿ f￿ the foreseeable fikn OWiD8 ¢0 a But de￿1¢¢ ch4lkng¢4 th¢ iry IwkiDg fiYw8rd w)Sitiv¢ty to the tuhwe. Ii bo8 ¢r¢ated B-wty Forward Group- io look ￿ the Dew opwttwti&s for the Church in the towrLS of Havgnt and FJnswortlL And the ¢hureb has started a baby group fornew mothers with b&bies up to one year old FIDaDd41 R•vl•w The ordiw tivities of the Church itt the yearresulted in A deficit ofoi.822. As noted Above the Churches were not OF¢n f(>r services Ir lettin￿ for the mAjoriry of the fitsatteial year, which redu¢ed offerin88 And rental lueoll)e. Meattwbile the church lyJildin8S Still Tequlled m8intenaDce aDd caretakill8. A positive aspect of this 15 that tllore m¢mb¢rs 8r¢ m8king regllltr offtritigs thn)ugb stsnditi8 orders. N¢vefjhel¢ys, th¢ Tnmees will ¢ontinue io ¢xercise vi8llattce over expenditu￿ with * view to nol millin￿1￿8 but to endcavour to m8intsiti the ckwity ID surplus for wc¢ttth8ye81s. The Church is also ¢ompilin8 8 'Loss of earnings. cl8im. This chU￿h.5 insurw policy covern it for 'Liis8 of F4rnitigs' bui it is thkitig some litne to tffepwt all the illfornmti￿1 requred by our insurer. Due to the Iincert&iDty ill Bau8in8 l￿W mudl will be paid to the these peounts &) t)ot in¢hhle any had 8etLcrO￿1Y membered the in th¢ ternu of theirwills. Wber¢ th¢5e w￿¢ don8ted without couditio they had been entered into the UDre5knded funds of the Cbur¢h. How¢ver. th¢r¢ 8 gift fr(Trm ￿¢ meft)>b¢r that contained coThditioJJs r¢quired the legw of £10.￿0 to be a(kled to the 'EudoThinent' fund. DuTiD8 the year the a8ed pipe org8n in th¢ HavaDt churth repl￿ed by a ncw digital OTsan costiD8 £30539. 8nd th¢ tDstallation of a rq>lacancllt sound amplifMion oTh1 he8riffjg.Aid l(M)P System in tbc Hav8tkt churcb to r¢pl8c¢ the ex]￿1￿8 te¢1￿0￿￿/ that had become 0￿4￿tea Co￿1￿8 £22.31M). These have beth added to the ge3

Havant Em$worth United Refornied Cburch Report of tbe Trustees (continued) For the year ended 30th June 2021 Upon refleetirn of the Cburth'5 accounting of the dwits of th¢se tsyo items in the ye&r's accoullis, il was decided by church meeting io change th¢ previous accoulltiti8 and to move them from 'Unrestricted Designated R&4eM' to 'T8ngible Fixed Assets.. As a of Ihi4 th¢ cburch meeting also deterniined the existiDg deNeciatiixh ￿l1¢Y of the church should revis￿1 to allow for assets of a extraordinary valu¢ io be written down in value over a kn8er than the pre￿1￿8 ￿l1¢Y of three years. Finally. there were yome miDCf bdanee5 ID RestrActed that the church Me¢tm8 ttsolved 31￿ukI be transferred io Gener81 Unrestricted Funds as the purp)sts that th¢y weJe created I dr#)ated Are either COD)pleted or no longtt required. Those are limed below:. Me&sy Cburch £100,. Left•ov¢r b81onrx for Tepairs to etmdery gate pil]OTS £123: aDd

Havollt and Emsworth United R¢fornied Chir ststwnt)t ofTT¥tees' RespO￿lbIlItIeI Charity law requirts th¢ Tr￿Stee$ io prepare finkDci81 st8tell￿ts for e¥b fmanci￿ yearvthich give alrue and fair view of the fwD¢ial state of affaiTS of the cburcb and of the (Y d¢fi¢it of the ¢hurth for that Jn selea suitable &¢countiag y>li¢i48 8nd then 4¥ply tbem consi•; make judgements and estim&te5 te&%>nble ond pn)dettt' prepare the flnancial statements on th¢ going concern basis wuless it is Inappr￿ to pttsutn¢ that the thur¢h will continue to fimdion as a place of publi¢ worship. The T￿￿trts are Tesponsible for keepitig FTOPtr accountingrecotds wbicb dtsclose withTeasthable accutacy at 8 time the fmallcial poyition of the churcb end io eDable them to eosure that the fu)￿claI stotrmettts Cl￿Pty with the ChsTities Act 1993. Thry are 8150 r¢¥ponsibl¢ for 5afrgu8rdu38 the 8ssets of the end hence fortskiD8 Tmsonable step5 for the prevention 8lld dete¢tiou of fraud other I￿e8￿￿titieS. tDd¢peAd¢nt Euwlner'l report to the Members of HAvant and EJA8worth Unlted Reton￿ed Church I repcat on the 4¢eA)unts of the chwch for the ye8r ended 30 Julle 2021 wbicb are set oll p88es 6 to 12. Rttpeth• rnpon•lbllltl¢• of Tr••¢•¢• •od ￿•1**r The TTU8i¢e8 aTe respon$Tr￿le for the weparntion of the accounts. The Trustres consRder that att audil is not required for tbis yw (uuder s¢di¢)n 144 (2) ofthe ClJArAlieS Act 2011) (the 2011 Act) And thai ind¢F¢th¢ ¢xwlli￿ti0Tr is needed. It is my respon8ibility ￿.. 0xami￿ tbe accoullts (UDder gedi(fL 145 otthe 2011 Adx. ie¢lion 145(5Xb) of the 2011 Aa). and to state whether porEicul8r matters have con￿ to my attetiti￿. Ba•b ofimd¢peDd¢nt ex•mlnér'i r¢p)rt examiTMtion iDclude$ a ryview of the #ceoutttiti8 rec)urtts present 8'tn￿ gttd fair view. and the rwt i8 limited to mAttus set out in the stalem￿1 b¢low. IndepeBdeDt examlner'• •tat¢m4at (l) wbieh gives ZD¢ r¢w(Kwbl¢ cw to believe iti 8ny resped the Tt4uwemeDts • to keep ae£ountiti8 reccrth in a¢c(rdanc¢ with section 130 of the 2011 A￿ and requitemellts of the 2011 Act have l)eea metr. (2) to whi¢l my ￿]￿10￿ attentith) should ￿ drawn in ￿der to aprFr of the xcounts to be ttached. (si ¢1 N Vaktte ACIB (￿thr 2021 mat1(￿ W H&ylm8 1518nd Poli (QR Page 5

Havant 2nd Em5WOrth I nited Reformed Churth Statement of Finantial Attivities for tht ytar tndtd Jvnt 2021 2021 Total Notrs Genernl D¢sienared ET¥jo￿t 2020 IncominK rtWUT£C5- Volunian" resourc DiJBct 8iving- Freewill off¢rin85 IDdir¢ct givin8- gift aid Gr&nts receivable DoDdionslexcepiiond income Gifts for oth¢r caltses Futtd.raising Mi5cellaJ)¢ou5 inw Hall and property-lttting income Salc of iDv¢51m¢nts Investment Ineome Mondav Fellowshjp RestTlc￿d kgacies Unrtsiricied leoaeies Totsl incomin% reJourtt• 42.924 9.120 42.924 9,120 8.740 2.643 12.853 2.937 1.067 1.028 233 235 456 270 &903 743 2?0 903 74$ 3.849 3,930 738 14 io,oth) io, 11.929 87J29 5.849 145.OOD 235,469 70.994 456 10.( Out8olng resoureu expended in th¢ chur¢h'% mii$ion Ministry And miqsion Ministiv exprnscs I￿.M￿¢ Music & Worship. Junior Chwth Gitts lo ¢uisid¢ ¢aus¢$ Pr¢nii5es cxpcnses c¥er￿Al and admin. expeThyes Monday Fellowship Non.recurrin8 major exrrtndi Total ovtgoiwg r¢stsurc¢s Y¢t ini(TrmiTh4lloutRolni rewur¢¢s b¢forn tr•h#fer• I'ratksfers knwLn fimds 26,428 28 34.814 1.341 2￿ 50.901 12.847 1.945 4.720 31,979 17 12W7 837 670 88.947 13 92.816 121.8221 34.770 5.879 151839} Q,2441 (1.9311 io. 1&1871 146,522 yee Net tn¢uminKllout%oin%l re$ourtey before irtvuim¢nt ¥¢ls r¢v¥luitloD #ttd di•pMl 31948 {4A960) {4,1751 10,( 18.1871 146,522 G&in5 1110s5¢51 on tev8lu¥tionld￿￿ of investment a55ets 3.510 31948 (43.451) 33.021 £ 171.788 £ £ 65969 £ 128337 £ 11,436 14.946 14.1751 21.436 6.759 4.892 £ 43.534 £ 253335 717 £ 64970 £ 259994 112.7181 131.804 £ 119,431 £ 253 235 N¢t Incre&8tl1dtttt￿¢l In foh Fund balances blfwd 1.7.20 Fund bal3rKes 30.6.21 Transftn bebveen funds For pUrtha￿d from L<gact For 5tnall items moved from Rerricted fimd5 51839 1,931 54 770 £ 51839 151839) {1.931} Tr movement of ikms from D¢5igntrd Reserves to the &neral Te5erye5 rerK¢s¢nts fixed asxls P￿hased out of fund5 giftcd to the Church. The mov¢m¢nt from R¢stri¢ed fvnd%Tewe5ents sma]l 8movnts th81 tl Church Me¢tinK resolved $hould k mova to General Fiinds. Pa8e 6 Tr notes on FQ8e5 9 to 12 of thisSts*meM

and Emswortb United Rtformed Churth Intome ExpeDditure Attount for the year ended 30th June 2021 Notes 2021 2020 Unre5trictrd Totsl Income FWO envelopu and wding ordus FWO loose Gift aÉd Investment income Grants r¢¢eivabl¢ Donations Fund Taislrtg (iifts for causes outsid¢ the lo¢al thuffh Lettings-. Havant Meeting Place 8nd Wotttside ho11 Sundry rcceip15 (2021.. InswY7nc¢ r¢(XY￿} Saturday Soup Kitchen Flower fund Unr¢3iTiet¢d I¢8aci¢5 Ex¢¢plionAI ints)me Tot81 ID¢oin¢ 41.645 41.645 1379 9,121) 3149 42.004 3.339 8.740 3.930 2.643 270 1,047 9.120 3,849 868 235 270 235 270 745 6,903 745 504 419 105 6.080 l2.583 86.774 70.994 70,994 F.xptndttsrt Mini%t Ministry & Mission Bxpens¢s Maw- vtiliiies and insurarK¢ 26.428 16,428 34,814 240 Mu5LC and worship Junior church Local mi55ion proj¢cts Car¢takin8- 3810ry - expense& house cost5 Church and hails- heèting and li8htin8 - UlililTes and llisurat)ce - rcFoif5 DonEtions to outside the lo￿ churth Printin& p)sttt8¢ and stationuy %undry ¢xpenx8 ltsw¢r% Llepreriation of fixttj assets Loan interest Total expeThditsre 1,341 1,908 37 13.053 8.192 7,698 6.106 15.853 13m3 &192 7h98 6.106 13.089 4,5 3.345 4,192 6,853 3.947 4,156 24 4.no 3.947 4156 5.195 3.036 517 3,043 720 92,816 92816 82,700 {DefKit) I Surplus •f inc0￿e les5 txpendil•rt 22 Pa8e 7 Tr not¢5 on FWS 9 w 12 fomi wof this

Havant and Emsworth United Reformed Church Balance Sheet as at 30th June 202I Notes [ 2021 2020 (Restated- note 16) Tangible Fixed Assets 23.789 Investmenls Stocks and shares 83211 68.265 Current Ass¢ts Lkbtors Prepayments and deferred income Bank and cash balances 10 ioJ 7,016 108,496 125,903 2,724 10,997 5.310 148,634 164,941 3.760 Creditors and accrued ¢xpenses 12 Net currenl ￿$¢ts 123.179 161.181 I'otsl assets less current liabilities 259.994 253.235 Cr¢ditor$ - amounts fallin8 due after one year Total 8ss¢ts less liabilities £ 259,994 £253 235 Church Funds Unrestri¢tcd - general lJnreslricted - d¢si8nated Restricted Endowm¢nt 65,969 128J37 717 64,970 £ 259,994 33,021 171,788 4.892 43,534 £ 253,235 13 The Financial Statements were approved by the Elderf Meeting of Havant United Refornied Church and signed on its behalf by Signature B M£￿5 IG tober 2021 Page 8 The notes on pages 9 to 12 fonn part of this statement

H8v4llt and Emsworth United Refonlled Chureh Notes to the FiD8ll¢lal Statem¢nts for the year ebded 31hb Jwie 2021 l. A¢¢ountln8 poil¢kJ The Financial Stxtemellts have beell pr¢p8rn1 An accordance with applicable United KiDgdom aecounting stand8rds, the 'Statemellt of Re¢ornmellded Prartice. ('SORP') (FRSSE) issued by the Charity Commi￿10￿¢[5 4lld the Charities Aei 2011. The historieal ¢ost convention ￿ used except fi￿ v2h￿tion of certain fixed assety whose voluation b&8is is detsiled sn Note 18 t¢low. The a(crE￿￿ basis of rnting been pdw The ￿1￿cip arxountillg w)licies 8r¢ applied consistently.

Ftsed knets Freehold Property All freehold propety used by ond for the dJurcL consisting of the churth hal￿ the maDse and 2 E]m IAne is vested in the United Ref¢xmed Chureb (Wessex) Limited and fonlls no pgrt of these Fitiaticitil Statf4n¢nts. Organ, Sound equlpm¢D4 amd 11rtSDP o¢ber equipment In prior yeaTS the purchws of assets of endwing llatll￿ WCTC C8pitslised ill Bg18n¢e Shttt and writtcn dowD in equal itistahnents over a period of three years. The Church meeting resolved to ch8n8e tts Ikpreciation p)ii however io allow for &s9¢ts of an extr￿Ill9ry value to be written down in v8lue ovtt 8 longer period than the policy wed in prior years of three year8. cooleq￿lly, ¢0 effect thi& there are extr& ticr3 of d¢pr¢¢iati¢)n. as follows.. Di8ital organ Sound F.quipmcot Furniture. fi￿ur¢S And flltings over a Vakn￿ of £S(Kl . 25 y¢grs deweciatron ID equal insta]ments 10 years deVecil￿ in equal insta]m¢nts 3 Ye￿ dePt¢l￿On in equal instslm¢nts b) knvestm¢nl Amets gre ststed ￿ mozket values ￿ the BAlan¢¢ Shea da ¢) Fund• EndowMeDt t￿￿dI. aTe fuDdg the witsl of which be maint8inrf' (mty itk¢(xne arisiti8 from itiv¢3thMt of the endowment may be used either OJ Testricted w UDftrithd fuDds depenitin8 w the for whith the endowment wls cstabli5h¢d. Re￿￿eted funds". repT¢sent a) iDcom¢ from OT ¢n&)wrnents which be expended onty (m those r¢$trict¢d objects provided ill thc ternls ofthe trust or b4lle￿, And b) don8tiODS or 8fAllL8 reeeived for a specific obj'ect or invited by th¢ church f(r a SP￿lf￿ obied. The futKls tnay (￿Y be expetsded on the specific obj¢¢i for which they fimd. UDre•trl¢ted funds: ￿ 8¢n¢ral funds which cgn te ftrth¢ cburch's rydinAry purposes. Deslgn8t¢d fuDdg: are sums set &side out olthe GeDeral Futth f(Y Specific desi8llawl putPO8eJ. They cart be trBDsferrcd b8ck to untestricted funds at any titne. d) lucomlD8 re8oureeJ are all accounted for 8D)SS. Planlled giving: Collcdiom and Lknatiolls 8rt rtawiijed wben Ttteivtil tndiTXt 8ivin8: Tax refiJlld8 Are reco￿lSed as soon &8 the amounts 8re ¢lain￿le. Gr8nts and legacies are Accouttted for when the d)urth is It￿11Y entiiled to the 8mththts due. Investmeni incixn¢: Dividends aye acc4Mmted when re¢eivable' inlerc5t is accn￿ All other I￿Ome is 8enernlty ree08lli￿ when it u ttcej￿lt. e) Oit8oln8 r￿￿Tte Ministy and Misgion payments are m8de regu Are included in exp(￿dItUre forthe year to wbieh they relate. Amounts received 5pe¢ifKalty for cwjses outside the Ii)ol ¢hutch are deali with as restricted fiuTrds and the liability for paymeni is recogllis¢d when the are reccive(L All other exF£nditure is generally recogttised when it is inamriL Elders attd officers re¢¢ive no remullelxticd from ¢burth fimd5. Pgge 9

Havant and Emsworth United Refonned Church Y4ote8 to the Fi￿￿¢1#1 Ststem¢nts for ihe year ended 30th Jllne 2021 (continued) 2021 2020 Grants receivable: Mans¢ Maintenan￿ grant Payroll grant under Covid-19 rul¢s 2,643 2.643 3. Inv¢$tmeDt Income: Dividends Int¢r¢st- Lloyds Bank plc 3WO 19 3.911 19 4. DoDatlon8lex¢eptional income Donations Bank balances brought in from F.msworth URC 235 270 12.583 £ 12,853 £ 235 S. Donatlons Io ¢au8e8 outside the lo¢al ehureh. Commitment for Life Christian Aid Bible Society Havani & Waterlooville Child Contsct Centr¢ Havant Homelessness Trust Water Aid The Rowans Hospice ljeacon food bank Zambia appe81 Messy Church The Heal Project Bolivia PrOj￿t Sundry 1,775 132 261 150 87 20 204 25 365 117 100 36 55 20 35 456 2.937 6. General and Adminutration EipeMe& Amounts reimbursed to church oiTieers MiDi$try & Mi￿10￿. The annual 5tirKnd cost of a minister is £36246 (2020: £36.246). which includes pension provision and employers National Insurance wntribution. page 10

HIva￿l and Ern51VOrth United Reformed Churth Notes to th¢ Flnantlal Stxt¢m¢nts for tkne y¢r ended 30th Jue 2021 (a)ntIn￿d) 8. Fixed Asse FwY)ishings equipmtht and fLxts]rt% Tot81 C05t B￿an¢t al 1.720 Adjustment forchan8e in ￿licY {See note 16) Bal#nce at 1.7.20 Scrapped in year Pur¢h￿d in ye4r Llalan¢c at 30.6.21 Deprttition Balance at 1.7.20 - as Previously Rcrthed Adj￿51m¢At for than8¢ in tK¥li¢y ISe¢Th)1¢ 16) Balance ai 1.7.20 . &8 Res￿￿1 Scixpped in year Charg￿1 in yeor Ba1￿ce at 30.6.21 Nct IK+ok valu At 30.6.20 40.Mtr8 40.￿8 18.304 58,972 10302 iOJ02 40.668 21537 11.998 22J(M) 34,535 40.668 35,183 35.183 33,183 35,183 611 611 4,720 23.789 53.604 At 30.6JI 9. InvtJtmtttts- Jeturltlej held by Meurs Davld R Srnlth. Phlllp R MAddotks and A•dr¢w G JcksoD. •U Trusiees. nomlnees on b¢hlf of the thurch. 2021 2020 Value Quantity Cost Val￿t Eodowment ts•ds City Merch. Hi8h Yield TnJ5t 25p ord. Dunedin Income & Growth l. Trust 25p ord Edinburgh Inv¢stm¢nt Tn￿ 25p ord. Lowland Invtstrnent Compwny 25p ord Mer¢han¢s.l'n￿1 25p ord. Murray In￿me-[rus1 23p ord Sceuritics'frust of Scotland 25p 'r¢mpl¢ Flor Invo%t. Trust 25p ord. 3,182 3J36 3J30 1.776 8.298 4,159 3.056 194. 319. 616. lJ52.80 3,60&40 6J80.00 7338.110 4,1171.93 14,162ts0 J,288 5,120 5.393 2,992 10.S19 5,016 6.562 4,644 43.533 1.175 301 1750 884.85 211.78 1.078.00 730052 6,468.00 Unrestrleted Deslgnatsd fun Vodafone GTOUP SO.1 13llth$ or RSA In5ur8nce Gmup7J75% cum.iwred National Grid I117143rd3 p ord. Dunedin InL¥￿e & Growth l. Trust 25p ord Merchants Trust 25p ord. Merchants Tn￿ 25p ord. 2.021 5278 4,032 3,155 6287 2,159 £ 22.932 In.94 128.65 931.90 319. 515.IKJ 515.IKJ IA31JJ7 6,432Jll 5.973A8 4.466.110 7.n5.IM 2,214.50 1.423 6,010 6.332 3.584 5,738 1,645 i.S(M) 430 111. Debtors. 211211 2019 Estimatcd amount of t&x claim undLT gift aid lJcgary frorn F3￿COf Manb¢r OthEr D¢btor4 in¢luding Irttin￿ •¢ Hav8nt Me¢ting Pl¢ 9J49 354 ioJ 1,448 Other Debtors sre reduced by provisions for lettin8s i￿01￿￿that #re ￿t ex￿£￿ed to be paid of£9J712020.. nil). Pagell

Havant and Em$worth Ullited Reformed Church Not¢s ¢0 the Financial Ststements for the year ended 30th 2021 (WntinU￿) 2Q21 2020 l. Bank and e8b HSBC Bank plc CAF Bank Ltd Lloyds Current ajc Lloyds DekY)Sit aJ¢ Nationwide Tre&sur¢Ps #J Petty wh 3JOS 18352 4.938 81.466 4,062 56.609 6.481 76,084 5.363 35 148 634 35 12. Creditor. pl￿ble Iwithin oDe year PAYE Aecrued expenses Gas & electricity Members, loans 264 1201 1259 261 2.195 204 1.100 3.760 2.724 13. Unr¢stri¢¢¢d DuigThat¢d funds (set Dots 16) Lift emergency call-out reserve Securities at mid-markei va]ues Saturday lunches r￿ryt Mond&y Fellowship funds {$¢¢ not¢ 14) Legacies received less partially expended 121)0 28241 409 373 98.114 £ 128 1.200 24,731 409 343 145.105 £ 171788 14 Mondiy Ftllowsblp tsrtd$ Balance blfwd Amounts received in freewill off¢rin Amounts paid io speakers and chtirity repres¢ntatiV¢5 Balance clfwd 343 30 463 737 857 343 373 The separate financial control of the Monday Fcllow5hip lund w&s discontinued on 18th May 2015 and its rinancial activities are now incorpornted into the chureh¥ overnll financial control. but the Fellowship ¢ontinu¢s ￿ a di5¢r¢t¢ outreach of the church. 15. Cpltl comrnitments. Ai the end of the financial year the chu￿h had no witsl commitments (2020: £18.304) 16. Change in Policy- ¢ffe¢t on Unrestrieted Designated funds 'rhe church Meeting ￿$01Ved to change accountin8 treatment of the dewjsits for the organ and sound equipment rn the previou$ year's a¢cowJts. Thes¢ had previously ten r￿ord￿ &$ a movem¢n¢ in th¢ 'Unr¢stri¢*d Designated Reserve$'. It W8S T¢solv￿1 kn record them &s'Tangible Fixed A&sets' (see note 8). Th¢ chang¢ in th¢ opening balance of Unrestricted D¢s]￿Lated fund5 is follows.. _ Iwcies received le&s partially expaKled Totxl Balance at 1.7.20 - &5 Prgviously Re￿rt0￿ Adjustment for change in policy- Organ Adjustmetit for chartge in policy- &)und wuipm¢nt Balanct at 1.7.20 126.801 153.484 8.002 IOJ02 I OJ02 145 105 Pag¢ 12