2020-12-31-accounts

		Page
Legal and administrative	information
Elders' Report
Trustees' Annual Report
Independent Examiner's	Report
Statement of Financial	Activities
Balance Sheet
Notes to the Financial Statements		10-20

			Unrestricted	Designated	Restricted	Total	Total
			Fund	Funds	Funds	2020	2019
			8	6	6	Funds	Funds
Inaome
Oonstions and legacies			40,717	112	20,972	61,801	55,636
Charitable activities			2,344			2,344	10,487
Other trading activities			39,237	6,430	15,695	61,362	30,818
Investments			4,813	156	271	5,240	12,668
Other			260	47,362	75	47,697	547,822
Total Income (Note	3)		87371	54,060	37013	178444	657431
Expenditure
Charitable activities:
Premises casts			48,871	298,997	8,266	356,134	355,692
Minisisri al coals			44,655		79	44,734	47,200
Cosfs ofactivities			5,695	17,861	4,222	27,778	21,112
Grants payable snd reslricied donaiions
passed on					4,800	4,800	5,693
Governance costs			7,614	5,613	1,628	14,855	5,714
Other			3,383	38,194	350	41,927	37,501
Total expenditure (Note 4)			110,218	360,665	19,345	490,228	473,912
Nst gains/(losses)	on	investments		37,313		37,313	69,794
Net income I(expenditure)			(22,847)	(269,292)	17,668	(274,471)	253,313
Transfers between	funds
Gross transfers between		funds —in		12,414		12,414	241,710
Gross transfers between		funds - ovl	(7,144)		(5,270)	(12,414)	(241,710)
Net movement	in funds for the		(29,991)	256,878	12,398	274,471	253,313
Reconcglatlon of	funds:
Tolal funds brought	forward		45,439	911,159	134,537	1,091,135	837,822
Total funds carried forward			15,448	654,281	146,935	816,664	1,091,135

alance sheet as at 31Decembe	r 2020
	Note	2020f	2019f
Fixed assets
progeny		192,008	192,008
Organ and pianos			2,600
Recreation equipment			720
Church equi ment		20,499	2,732
Total tan Ibis fixed assets		212,507	198060
Investments
COIF investments		373,628	335,524
M &G investments		5,342	6,133
Total Investments		378,970	341557
Current Assets
Debtors and prepsyments			887
HSBC		134,781	320,090
HSBC 3F's account		120	879
COIF Deposit Funds		97,239	230,616
Cash			38
Total current assets		241,598	552.510
Current Liabilities		(16,411)	(1,092)
Net current assets		225,187	551415
Net Assets		816,664	1,091,135
Represented by funds:
Unrestricted Fund		15,448	45.439
Designated Funds		654,Z81	911,159
Restricted Funds		146,935	134,537
	5	816,864	1.091,135

			E ui ment		Pro	ert
		Organ & Pianos E	Recreation E	Church E	25 Brayfield Road E		Total 6
Cost
As at 1 Jan 2020		10,281	15,526	41,771	192,008		259586
Additions				22,776			22 776
Dis peals		6,937	9,099	2,454			18490
As at 31December 2020		3,344	6,427	62,093	192,008		263 872
De reclation
As at 1 Jan 2020		7,681	14,806	39,039			61 526
Char e for the	ear		720	5,009			5,729
Dis osals		4,337	9,099	2,454			15,890
As at 31Dec	2020	3,344	6,427	41,594			51,365
NBV as at 31	Dec2020			20499	192,008		212,507
NBV as at 31	Dec 2019	2,600	720	2,732	192,008		198,060

		unrestricted	Designated	Restricted	Total 2020	Total 2019
		Fund	Funds	Funds	Funds	Funds
		6	6	6	6
Donssons &legacies:
Identiried offerlngs		22,025			22,025	22,296
unidentified offerings		527			527	2,039
Donations &bequests		842	49	6,300	7,191	3,113
Gift Dsy						819
Tax recovery					5,654	6,941
Government grants		11,667		10,000	21,667
Activities &events				1,594	1,594	3,131
Members' subscriptions			63	2,925	2,988	16,574
Transport subscription				153	153	723
Total ofdonations	&legacies	40,717	112	20,972	61,801	55,636
Charitable activities:
Room leNings		2,030			2,030	9,046
Pnnting		314			314	1,441
Total charitable activities Income		2,344			2,344	10,487
Other trading scsvises:
Fundraising				651	651	1,429
Property rentals		38,077			44,507	20,389
Mense leNing		1,160			1,160
Service charges				15,044	15,044
Total ofother trading activlses Income		39,237	6,430	15,695	61,362	30,818
Investments:
Bank & building society interest						358
COIF interest		32	156	271	459	961
Dividends		4,781			4,781	11,349
Total Investment Income		4,813	156	271	5,240	12,668
Other Income		260	47,362	75	47,697	547,822
TOTAL INCOME		87,371	54,060	37,013	178,444	657,431

			unresuluted	Oeslsnatsd	Raslrluled	Total 2929	Tutel 2919
			Fund	Funds	Funds	Funds	Funds
				2	r.	2	2
Cost ofcharitable	activities
Premises costs:
Staff costs			27,037	1,082	434	28,553	28,147
Insurance			7,517	201	2,061	9,77$	9,219
Heat, light &water			11,210	664	12,658)	9,216	15,652
Maintenance & repairs			1,704	261,264	7,715	270,683	283,416
Other premises costs			1,403	35,786	714	37,903	19,258
Total premises costs			48,871	290,997	8,266	356,134	355,892
Ministerisl costs:
M&M contribution			40,140			40,140	39,048
Group Ministry costs			3,825			3,825	6,657
Central's Ministry costs			337			337	1,236
Organist &music			140			140	65
Church gifts			213		79	292	194
Total minisferi al costs			44,655		79	44,734	47,200
Casts ofactlvltlem
Other gifts					291	296	252
Activities &events					791	791	2,712
Transport for activities					303	303	2,206
Trainers' fees					1,040	1,040	5,117
Food for activities			32	108	1,206	1,346	5,451
Telephone &internet			940		274	1,214	701
Materials &consumables			46$	112	178	759	3,085
Equipment purchases	&	repairs	3,498	17,836	139	21,273	366
tqeprographic materials		&services	756			756	1,222
Tatal costs ofactivities			5,695	17,$61	4,222	27,778	21,112

			unreslrleted	Oeslansted	Restricted	Tolsl 2020	Total 2019
			Funds	Funds	Funds	Funda	Funds
			2	E	r.	2	E
Grants payable snd restricted donations
passed on
Local Outreach					3,050	3,050	3,150
National 5 International	Outreach				1,750	1,750	2,543
Total grants payable snd restri cted
donations passed on					4,800	4,800	5,693
Governance costs:
Administration costs			5,566	5,613	1,S28	12,807	5,840
Independent examination		fess	2,048			2,048	1,074
Total governance costs			7,614	5,813	1,620	14,055	6,714
Total cost of charitable	activities		106,035	322,472	18,005	448,301	436,411
Other expenditure:
Depreciation				5,729		5,729	1,800
Profit on disposal offixsd		assets		(1,400)		(1,400)
Other			3,383	33,005	350	37,590	35,602
Total other expenditure			3,383	30,194	350	41,027	37,501
TOTAL EXPENDITURE			110,218	360,665	10,345	490,228	473,912

NOTE6- M	O	VE	MENTS	IN FUNDS
				Fund balances	Incoming	Outgoing	Transfer	Net	Fund
				broug lit	resources	resources	between	gain/(loss)	balances
				forward			funds	on	carried
								Investment	forward
								E	E
Unrestricted	Fund
General Fund				45,439	87,371	(110,218)	(7,144)		15,448
Total unrestricted		fund		45,439	87,371	(110,218)	(7,144)		15,448
Comp-fund				222,052	53,641	(351,831)	76,138
Asset Fund				198,059		(4,328)			193,731
Bequests Fund				151,106			(5)	9,503	150,604
Maintenance Fund				21,813	156	(3,035)	108,317		127,251
Ministers Discretionary			Fund				302		302
Monday Ahem oon		Fellowship		2,160	28	(5)			2,183
Property Fund				21,997		(263)	15,000	2,114	38,849
Social Fund				281	49	(95)			235
Turner Bequest	(Church)			293,505	145		(188,538)	25,696	130,808
Youat Fund				186	40	(1,108)	1,200		318
Total designated		funds		911,159	54,060	(360,665)	12,414	37,313	654,281
Restricted Funda
Flower Fund				28	40	(93)	124		99
Maintenance Fund					6,070	(5,256)	(814)
Ministers Discretionary			Fund	302			(302)
Nativity Fund				136		(45)			91
Outreach Fund				410	817	(4,861)	3,634
Recreation Society		Fund		14,264	11,524	(8,392)			17,396
Service Charge	Fund				15,044	3,382	(7,462)		10.964
Turner Bequest	(Recreation			113,134	233				113,372
Society&
3 F's Fund				6,263	3,285	(4,080)	(455)		5,013
Total restricted	funds			134,537	37,013	(19,345)	(5,270)		146,935
TOTAL FUNDS				1,091,135	178,444	496,228		37,313	816,664

OTE 7 —INV	ESTMENTS	HELD BY	THE CHURCH
			Value at			Gainl	Value at 31
			1 January			(loss) in	December
			2020f	Purchasef	Salef	yearf	2020f
COIF Ethical	Investment	Fund
Income units	[Bequest Fund]		151,103			9,503	160,606
Accumulation	units [Property Fund]		29,734			2,904	32,638
Accumulation	units [Turner	Bequest	73,152			7,146	80,298
—Church Fund]
COIF Global	Equity Income Fund
Accumulation	units [Turner	Bequest	81,535			18,551	100,086
—Church Fund]
M & G Charlfund
Accumulation	units [Property Fund]		6,133			(791)	5,342
			341,657			37,313	378,970
OTE 8 —DEBTORS AND PREPAYMENTS
						2020f	2019
Prepayments
Envelope Systems - offertory envelopes							91
Cyberinsurance							65
Debtors
Rental income						1,984	731
HMRC Gift Aid	and GADSD					1,474
Right to Light Donation						6,000
						9458	687
OTE 9 —CREDITORS, ACCRUALS			AND MONIES	RECEIVED IN ADVANCE
						2020f	2019f
Accruals
Repairs						287	56
Independent	examination	ofaccounts				2,000	1,032
Agency collections							5
Energy						680
Legal fees						1,140
Deferred income						12,304
						16,411	1 092

TE 10 -	ANALYSIS OF NET	ASSETS BETWEEN F	UNDS
		Unrestricted	Designated	Restricted	Total
		Fundf	Fundsf	Fundsf	Funds
Tangible	fixed assets		212,507		212,507
Investments			378,970		378,970
Current	assets	27,842	66,821	146,935	241,598
Current	liabilities	(12,394)	(4,017)		(16,411)
Net assets		15,448	654,281	146,935	816,664