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2022-12-31-accounts

WITHAM

UNITED REFORMED CHURCH CHARITY

Charity registration number: 1130664

TRUSTEES’ REPORT

AND ACCOUNTS

FOR THE YEAR ENDED

31[st] DECEMBER 2022

Contents Page
Trustees’ Report 3-9
Objectives and Activities 3
Achievement and Performance 4
Financial Review 5-7
Structure, Governance and Management 7-8
Reference and Administrative Details 8
Trustees’ Declaration 8
List of Trustees 9
Statement of Financial Activities 10
Balance Sheet 11
Notes to the Statement of Financial Activities 12-18
Treasurer’s Statement 18
Independent Examiner’s Report 19

Objectives and Activities

Summary of the purpose of the charity

Witham United Reformed Church Charity is a member Church within the Eastern Synod of the United Reformed Church of the United Kingdom, which is constituted in accordance with the Scheme of Union of the United Reformed Church and the United Reformed Church Act 1972 as amended by the United Reformed Church Act 1981 and the United Reformed Church Act of 2000. The charity’s Governing Document provides that its object is “the advancement of the Christian faith for the benefit of the public in accordance with the Scheme of Union of the United Reformed Church”. Witham United Reformed Church Charity is a charity registered with the Charity Commission.

Summary of the main activities

Our main activity is that of meeting regularly on Sundays, and also mid-week, for Christian worship and religious education. We also use our sanctuary occasionally for concerts, plays, or displays; and weekly for rehearsals by Witham Choral Society and Witham Singers. The Centre , an associated complex connected to the sanctuary, is open to the public six days a week. Facilities include a sports hall; drop-in coffee area; vestry/study; office; reprographics room; several meeting rooms of various sizes; and a garden. These premises offer facilities to a Credit Union and various other community services, as well as providing the Church with many opportunities to share God’s Good News with the people of Witham through outreach activities organised by the church fellowship. We offer a weekly meeting place for dementia sufferers and their carers – ‘Memories and More’ – which is very popular among its users. During 2022 we began to operate a Baby Bank on three morning a week, which has proved hugely popular and much needed and started a warm/welcome space on Mondays. We also offer a weekly community lunch. However, our mission to our community reaches out beyond the confines of our buildings thanks to God’s love expressed through the caring activity of our members and adherents. During lockdown we began to live stream our services via YouTube. This has continued even though we are back worshiping in good numbers in the sanctuary. Our work with children, youth and young adults is a mix of in person and online, via video conferencing and social media platforms.

Statement re Charity Commission guidance on public benefit

When planning the activities for the year, the trustees considered, and believe that they complied with, their duty to have regard to the Charity Commission’s published guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion.

Policy on grant making

The charity is not primarily a grant making charity but rather one which aims to directly provide services to the community. However, Church Meeting has decided that the charity will annually give away 10% of budgeted General Fund giving plus the associated tax recovery. We have a committee that brings to Church Meeting, normally once a year, recommendations for awarding sums to charities and good causes. Proposed recipients are split between local, national and international; Christian and those that support social need; charities that receive a sum on a regular basis for a number of years and others that receive a sum on a oneoff basis. It is Church Meeting that takes the decision as to whether or not to adopt the recommendations.

Contribution made by volunteers

The charity, being a church, unsurprisingly relies heavily on volunteers from the church’s fellowship in the expression and delivery of the services provided: both in regular worship led by teams of musicians and during mid-week when our outreach relies heavily on volunteers. Whether it is in providing youth and children’s activities, a weekly community lunch, support re dementia or simply staffing our coffee drop-in centre – all these activities are provided by volunteers from the fellowship or friends of the fellowship. While paid staff help focus our work with the youth and children, and operate our kitchen, they are supported by teams of volunteers.

Achievements and Performance

Ministerial Movements and Staff Changes

The Revd Mark Ambrose resigned from his role as Minister on 19[th] March 2022. However, Revd Lorna Bantock continues in her role as Associate Minister. We have recruited a new cleaner after our previous cleaner moved away.

Worship

We endeavour to make worship accessible to as wide a range of people as possible, with a bias to those who have no previous church experience, using modern technology and varied musical styles to deliver readings and modern hymns, and to provide relevant Christian education and guidance. We hold our main Sunday morning worship at 10:30am, and Sunday evening worship twice monthly at 6:30pm. Part way through morning worship our children and youth go to age specific groups, viz mini church (pre-school), kids church (primary age), and youth church (school years 7-10). We would like to re-start an older youth group but lack both volunteers and older teenagers. All staff and volunteers working with children and young people are required to be DBS checked.

A lunch-time service on Tuesdays is normally attended by people who work locally as well as those who worship locally in various churches on a Sunday. Worship is led by clergy drawn from the churches in the town as well as a number of lay-people.

At the year-end our membership stood at 132. During 2022 we had around 110 children & young people under-eighteen connected with the church (both during the week and worshipping on Sundays). We are encouraged still to be able to attract children and young people who want to learn about God.

Home study groups

During 2022, nine adult house groups and one young persons house group met on a regular basis for bible study and pastoral support; a tenth adult house group has recently started to meet.

As well as our usual services, the church is available to the community for weddings and funerals. Baptism or dedication is available for children and baptism for believing adults who have not previously been baptised. Our Associate Minister is always available to offer pastoral care to members of the community at large.

The Centre operates six mornings a week and is well used by many people. Among these are two Carerand-Child groups and occasional other events for children. Carers can meet and form friendships while the children play. Older people who suffer from dementia and their carers meet on Tuesdays. The Community Café operates each Thursday, Friday and Saturday; on Fridays the cafe is followed by a community lunch.

The buildings are also let out to other organisations. One of the rooms houses Holdfast Credit Union. Other community events are hosted either on a regular or occasional basis.

Mission and Outreach

We are a member of Churches Together in Witham and District. As such we support ecumenical projects within the town such as the Easter march along Witham High Street, concluding with a service in the shopping precinct.

We are involved in raising money for Christian Aid. Some members also support the United Reformed Church’s Commitment for Life programme which includes support for the World Development Movement. Each year we give a percentage of the church’s income to charitable causes nominated by our Pledge Committee and agreed to by Church Meeting. In addition, each year we have at least two fund-raising ventures where members raise money for particular charities or similar bodies agreed by the Church Meeting.

The church received its silver Eco Church award during 2022.

Financial Review

Review of the charity’s financial position

Financial Statements

The financial statements, including the notes, have been prepared in compliance with the Statement of Recommended Practice (SORP) ‘Accounting and Reporting by Charities’ 2015 (FRS 102).

Statement of Financial Activities

The Statement of Financial Activities is shown on page 10, with a more detailed analysis of income and expenditure on pages 14 to 16.

Total incoming resources for the year were £188,175 (2021: £174,633). The fallout from the pandemic continued to impact offerings, lettings and Centre activity; though to a lesser extent than in the previous year.

Total resources expended were £204,479 (2021: £200,824). While our gas expenditure increased dramatically in the final quarter of the year, our long-term electricity contract protected us from the rising costs of that fuel too. The increased utilities cost in 2022 would have been even higher but for a generous grant of £2,264 from the URC Eastern Province Trust, for which we are most grateful.

Balance Sheet

The result outlined above led to a net £16,304 decrease in funds: leaving the Charity with Total Funds of £282,381 at the end of 2022. The charity’s current assets less current liabilities at year-end were £244,038 (2021: £258,012).

Youth Pastor Fund

The 2021 income of this restricted fund was £22,013 (2021: £26,089) while expenditure increased to £27,915 (2021: £27,152). At the end of the year the Fund stood at a healthy £42,136.

Special Collections

As a result of limited opportunities to fund raise for Christian Aid in particular, in 2022 we passed on £2,577 of collections through restricted funds (2021: £2,308). In addition, our Pledge supported 26 charitable organisations.

The Centre

The Centre being open again throughout 2022 led to considerably increased opportunities for outreach and higher income of £18,665 in 2022 (2021: £8,000), there was a surplus in the year of £4,675.

Statement explaining reserves policy

The Balance Sheet on page 11 shows the disposition of the various Church funds totalling £282,381 at 31 December 2022. The term ‘reserves’ describes that part of a charity’s Income funds that is freely available. This definition of reserves therefore normally excludes:

Because the charity is primarily a service provider to the community rather than a grant maker and because it is extremely dependent on generous voluntary giving by Christian worshippers and others, it requires reserves to tide the charity over periods of financial difficulty faced by its supporters without having to restrict the community outreach services provided or threaten the position of any of the small number of employees of the charity. Moreover, since most of the activities carried on by the charity are based within the premises made available to the church, it is necessary to have reserves to be able to maintain those buildings to a good standard at all times. It is felt that having reserves which enable the church to meet all its outgoings for twelve months plus a modest amount to meet property costs is appropriate to give the Trustees time to reconsider the activities of the church in the event of a major financial collapse in giving. The trustees recognise that, thanks to several recent large legacies, the reserves remain in excess of this requirement. However, the reduction in our income caused by the measures to counter COVID-19 has demonstrated the wisdom of this reserves policy and involved eating into them in 2020, 2021 and 2022.

Amount of reserves held

The level and purpose of the designated funds is set out in Note 16 on page 17. The net assets of the unrestricted funds total £240,245. They include fixed assets & stock of £38,164.

Additional information

The charity’s principal sources of funds

In a typical year, approximately three-quarters of the charity’s income comes from direct giving by church worshippers together with the tax reclaimable under the Gift Aid scheme. Almost half of the remainder arises from letting of church premises for various activities and, apart from a small amount of bank interest, the balance from the outreach activities based at The Centre. During lockdown income from lettings and outreach activities initially dried up, began to revive in the second half of 2021 and has increased again in 2022. Many worshipers either switched to, or increased, electronic giving but plate offerings remain significantly below pre-pandemic levels. Nonetheless, the trustees consider that the charity remains financially viable.

Investment policy and objectives

Because the charity is so dependent on voluntary giving intended to support its activities by members of the Church, we have been reluctant to use funds given in this way to attempt to create further income which is of a volatile nature and puts the money already provided at risk of loss. Recognising that this will give rise to lower income in some years but a lot more in others, the charity has chosen to invest funds only in secure deposit accounts or the equivalent where the capital/accumulated income of the charity is not at risk. This has proved beneficial during the pandemic.

Description of the principal risks facing the charity

The charity maintains 2 risk registers which are kept under regular review. Major risks identified as Trustees’ Risks relate to: (i) health and safety, (ii) protection of children and other vulnerable people, (iii) compliance with employment legislation and (iv) ensuring that trustees act at all times with integrity. Major Fellowship Risks include (i) loss of vision for the church and for the Centre, (ii) failure to be open and welcoming to newcomers and (iii) shortage of willing volunteers to carry on our activities effectively. Policies and procedures to manage these matters and mitigate the risks exist and regular review by the trustees ensures that the policies and procedures are adhered to. Like many others, the church will need to reassess the risks caused by pandemics and the like when the way ahead has become clearer.

Structure, Governance and Management

Description of charity’s trusts

The Charity comprises all the assets and funds held on behalf of the “Witham United Reformed Church” other than properties held under trusts declared in Schedule 2 of the United Reformed Church Act 1972 (as amended by the United Reformed Church Acts 1981 and 2000) and those held on other specifically declared trusts.

Type of governing document

The current Governing Document of the Charity was adopted by resolution of the Witham URC Church Meeting on Tuesday, 26 May 2009.

How is the charity constituted?

Witham United Reformed Church Charity is an unincorporated association registered with the Charity Commission.

Trustee selection methods including details of any constitutional provisions

The Ministers and those serving Elders of Witham United Reformed Church Charity eligible to act as trustees are its trustees. The Church Members have determined that normally there should be a complement of 14 serving Elders who are each appointed for a period of 3 years. (Periods of service are staggered so that some normally come to an end each year.) Elders who have served for two successive periods must have a sabbatical year before being eligible for re-nomination. For each election, nominations are sought from amongst those who have been on the Roll of Church Members for at least one year and who may or may not have previously served as an Elder at Witham or in another church of the United Reformed Church. Elders elected for the first time are ordained to the role of Elder at the beginning of their period of service. Maureen Barry, Fenella and Ian Hardie, Muriel Heppinstall, William Kennedy and Rocio MacDonald were all elected to service from 1 January 2022. Doug Sandles, Maureen Barry and Rocio MacDonald resigned during the year and David and Sarah Wellings were elected to serve from 1 January 2023, with Tony Deighton, Keith Meredith and Gavin McCall elected to serve for a further 3 years.

Additional information

Policies and procedures adopted for the induction and training of trustees

Copies of: health and safety procedures, the constitution of the charity, its Data Protection Policy Statement, a guide to Eldership produced by the URC nationally, guidelines on conduct and behaviour for elders produced by the URC nationally, guidelines for Elders produced by Witham URC, and a document produced by the URC nationally documenting the role responsibilities and liabilities of elders as trustees are provided to each individual elected to serve as an Elder and trustee. A power point presentation providing a guide to the constitution and, the role and responsibilities of the trustees is also available for the Elders to consult at any time. The Church Secretaries are available to any Elder/Trustee to discuss Elders /Trustees’ responsibilities.

The charity’s organisation structure and wider network

The Elders are supported by a formal system of Committees (or similar groups):

• Worship • Property
• Centre Support Group • Finance

The Elders meet monthly to review the activities of the Church and to receive reports from the supporting Committees. Recommendations are made to Church Meeting which regularly meets every other month. The Elders keep under review the ability to finance the agreed activities of the Church and the risks presented by externalities, such as changes to the regulatory framework relating to the proper management and use of the Church buildings complex.

All major policy decisions are considered in principle, and expenditure approved in principle, by the Elders before being put to the meeting of Church Members. In common with the practices of the United Reformed Church, the Church Meeting is the ultimate decision-making body of Witham United Reformed Church Charity.

Relationshi with an related ie$ Witham United Refonned Church is within the Eas*rn Synod of the United Refornied Church. The Eastern Synod meets in full twice a year. Between such meetings it is r¢presented by its Executive, Pastoral and other Committees. Every year representatives from each Synod of the United Reformed Church m¢et to fomi the body. Ckneral Assembly. General Assembly takes decisions potentially impacting the whole of the denomination. It is the practice of the United Reformed Church that certain types of major decisions tsken by Genernl Assembly must be confimied by its Syn(Kls and member churches with a set percentsge of Synods and member churches requirtd to b¢ in favour in orthr for a decision to be Confi￿ed. Such issues coming to individual churches are voted on by each church's Church Meeting with the result communicated to th¢ applicable Synod. The United RefOrn￿d Church TNSL the Trusts of the 13 SyN)ds and the Tn￿ts of indivsdual churches belon8in8 to the denomination are all sep4rnte and independent charities not under common control. Referente and Adminigtrntive d¢tai18 Ch name: With8m United Refornied Church Charity Other name the CharA￿Uses. Witham URC Charity or Witham URC Resistered chari number: Registration Number 1130664 (registered 22nd July 2009) Chari l address: Newland StreeL Witham. Essex CM8 IAH Declarations The trustees declare that they have approved the trustCCs' report aix)ve. Signed on behalf of the charity's trustees: Signatures: Full names: Revd Lorna Bantock Mr Antony Deighton Church Secretary Position: Minister Date:

Names of the charity trustees who manage the charity

Revd Mark Ambrose (to 19 March 2022) Ian Hunt (from 1 January 2023) Revd Lorna Bantock William Kennedy Maureen Barry (to 8 March 2022) Rocio MacDonald (to 6[th ] September 2022) Sarah Campbell (to 31 December 2022) Gavin McCall Antony Deighton Keith Meredith Fenella Hardie Douglas Sandles (to 8 February 2022) Ian Hardie David Wellings (from 1 January 2023) Muriel Heppinstall Sarah Wellings (from 1 January 2023)

WITHAM UNITED REFORMED CHURCH CHARITY

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022

Unrestricted Funds Restricted TOTAL TOTAL
General Designated Funds 2022 2021
Note £ £ £ £ £
INCOMING RESOURCES
Income and endowments from:
Donations and legacies 3 129830 700 24332 145862 140985
Activities for generating funds 4 22242 17961 0 40203 33624
Investments 5 1848 4 258 2110 24
Total incoming resources 144920 18665 24590 188175 174633
RESOURCES EXPENDED
Expenditure on:
Raising funds 6 0 0 0 0 0
Ministerial costs 7 2054 2054 7429
URC Ministry & Mission Fund 8 74184 0 0 74184 69660
Costs of church activities 9 70674 13990 27915 112579 110977
Grants payable & restricted donations 10 200 12885 2577 15662 12758
passed on
Total resources expended 147112 26875 30223 204479 200824
Net income/(expenditure) before (2192) (8210) (5902) (16304) (26191)
transfers
Gross transfers between funds 16.1 (7385) 7385 0 0 0
Net income/(expenditure) before (9577) (825) (5902) (16304) (26191)
recognised gains (losses)
Gains / (losses) on investment assets 0 0 0 0 0
Net movement in funds (9577) (825) (5902) (16304) (26191)
Total funds b/fwd 1 January 2022 234869 15778 48038 298685 324876
Total funds c/fwd 31 December 2022 225292 14953 42136 282381 298685
(Note 16) (Note 17)

Analysis of the 2021 figures above is set out in note 2.

The notes on pages 12 to 18 form part of these financial statements

WITHAM VNITED REFORMED CHURCH CHAR ￿y BALANCE SHE T JI" DECEMBER 2022 2•21 FIXED ASSETS TangibJeAssets 12 34459 3674 40673 StrKks t￿(￿r$ 31 2561 32564 226309 13 24534 109251 4137 37717 28671 218294 T•tsi eu 193792 It279 4t925 246996 261 CURRENT LJABILITIES Crediiors.. falli￿ th ￿thI l year 14 29S9 3422 r*ET CURRENT A&gErs 190833 11279 41925 244038 251012 TOTAL ASSETS LESSaWENr LIABILITI 14953 42136 212381 291685 ij TOTAL NET ASSErs THE FIINDS OF THE CHARrrY General Designat¢d Total o# 225292 225292 1495 240246 234869 577 l6 149S3 17 42136 42136 41038 42136 182381 APPROVED BY CHURCH MEEITNG HELD ON SIGNED ON ITS BEHALF BY REVD LORNA BANfwK (CHAIR) Thenotes cffi page5 12 to 18 fomi P￿ of these f￿￿￿la1 23171?3

WITHAM UNITED REFORMED CHURCH CHARITY

NOTES TO THE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022

1 ACCOUNTING POLICIES

The Charity constitutes a Public Benefit Entity as defined by FRS 102.The accounts (financial statements) have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2015.

The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair’ view. This departure has involved following Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The financial statements are prepared on a going concern basis under the historic cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts.

Unrestricted funds are available for use at the discretion of the church in furtherance of its charitable objectives. Restricted funds are subjected to restrictions on their expenditure imposed by the donor, or contained in the terms of a grant.

Freehold property: The sole trustee of the church buildings and the manse is the URC (Eastern Province) Trust which holds them upon trust permitting occupancy by Witham URC. The current manse, at 24 Saxon Drive, Witham, is in the Eastern Synod Manse Scheme. Expenditure incurred by the charity on the church and manse is written off in the year it is incurred.

Equipment: Depreciation is applied in a straight line over a period of 5 to 25 years, calculated to write off assets over their estimated useful lives, except that items costing less than £250 are written off in the year of purchase.

Donations are recognised as income when the donation is received. The tax reclaimed on Gift Aid donations is recognised in the period in which the donation is made and is allocated to the same fund as the donation. Legacies are accounted for when the receipt is probable and can be properly quantified. All other income is generally recognised when it is receivable.

The value of voluntary help received is not included in the accounts but is described in the trustees’ annual report.

Resources expended are recognised in the period in which they are incurred and include attributable VAT which cannot be recovered. They are allocated to the particular activity to which they relate. Creditors are measured at settlement amount.

As a registered charity (Registration number 1130664 from 22/7/2009), the church is an excepted charity within the meaning of the Taxes Acts. Accordingly, it is potentially exempt from taxation in respect of income and capital gains received to the extent that such income or gains are applied to exclusively charitable purposes. No provision for taxation has been made in these financial statements.

The charity initiated a defined contribution pension scheme in April 2012. Contributions are charged as expenditure as they become payable.

WITHAM UNITED REFORMED CHURCH CHARITY

NOTES TO THE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022

Note

2 2021 COMPARATIVE FIGURES

The analysis of the 2021 comparative figures included in the Statement of Financial Activities above is as follows


ollows
Unrestricted Funds Restricted TOTAL
General Designated Funds 2021
£ £ £ £
INCOMING RESOURCES
Income and endowments from:
Donations and legacies 115083 30 25872 140985
Activities for generating funds 23131 7970 2523 33624
Investments 21 0 3 24
Total incoming resources 138235 8000 28389 174633
RESOURCES EXPENDED
Expenditure on:
Raising funds 0 0 0 0
Ministerial costs 7429 0 0 7429
URC Ministry & Mission Fund 69660 0 0 69660
Costs of church activities 77067 6757 27153 110977
Grants payable & restricted donations 50 10400 2308 12758
passed on
Total resources expended 154206 17157 29461 200824
Net income/(expenditure) before (15971) (9157) (1063) (26191)
transfers
Gross transfers between funds (10950) 10950 0 0
Net income/(expenditure) before (26921) 1793 (1063) (26191)
recognised gains (losses)
Gains / (losses) on investment assets 0 0 0 0
Net movement in funds (26291) 1793 (1063) (26191)
Total funds b/fwd 1 January 2021 261790 13985 49101 324876
Total funds c/fwd 31 December 2021 234869 15778 48038 298685
Unrestricted Funds
Restricted
TOTAL
TOTAL
Note
General
Designated
Funds
2022
2021
£
£
£
£
£
3
DONATIONS & LEGACIES
Gift Aid donations and offertories (£1855 per
week; 2021 £1758 per week)
96479
0
0
96479
91434
Special offerings and donations
1181
700
20044
21925
19788
Income tax refunds under Gift Aid
22170
0
4288
26458
29763
Legacies
1000
0
0
1000
0
120830
700
24332
145862
140985
4
ACTIVITIES FOR GENERATING
FUNDS
Church Lettings
20603
-
-
20603
6238
Drop-in Coffee Centre
17961
-
17961
6215
Job Retention Scheme Grants
-
-
-
-
13906
Centre Shop
-
-
-
655
Other fundraising events
Capital Grants/Donations
-
1639
-
-
-
-
-
1639
-
6610
22242
17961
0
40203
33624
5
INVESTMENT INCOME
Bank interest
1848
4
258
2110
24
6
COSTS OF GENERATING FUNDS
-
-
-
-
-
7
MINISTERIAL COSTS
Manse utilities & insurance
644
-
-
644
2986
Car & travelling expenses & NI
307
-
-
307
1229
Ministerial Office Expenses
-
-
-
-
2667
Book Allowance
365
-
-
365
365
Manse repairs
738
-
-
738
182
2054
-
-
2054
7429		 Unrestricted Funds
Restricted
TOTAL
TOTAL
Note
General
Designated
Funds
2022
2021
£
£
£
£
£
3
DONATIONS & LEGACIES
Gift Aid donations and offertories (£1855 per
week; 2021 £1758 per week)
96479
0
0
96479
91434
Special offerings and donations
1181
700
20044
21925
19788
Income tax refunds under Gift Aid
22170
0
4288
26458
29763
Legacies
1000
0
0
1000
0
120830
700
24332
145862
140985
4
ACTIVITIES FOR GENERATING
FUNDS
Church Lettings
20603
-
-
20603
6238
Drop-in Coffee Centre
17961
-
17961
6215
Job Retention Scheme Grants
-
-
-
-
13906
Centre Shop
-
-
-
655
Other fundraising events
Capital Grants/Donations
-
1639
-
-
-
-
-
1639
-
6610
22242
17961
0
40203
33624
5
INVESTMENT INCOME
Bank interest
1848
4
258
2110
24
6
COSTS OF GENERATING FUNDS
-
-
-
-
-
7
MINISTERIAL COSTS
Manse utilities & insurance
644
-
-
644
2986
Car & travelling expenses & NI
307
-
-
307
1229
Ministerial Office Expenses
-
-
-
-
2667
Book Allowance
365
-
-
365
365
Manse repairs
738
-
-
738
182
2054
-
-
2054
7429		 Unrestricted Funds
Restricted
TOTAL
TOTAL
Note
General
Designated
Funds
2022
2021
£
£
£
£
£
3
DONATIONS & LEGACIES
Gift Aid donations and offertories (£1855 per
week; 2021 £1758 per week)
96479
0
0
96479
91434
Special offerings and donations
1181
700
20044
21925
19788
Income tax refunds under Gift Aid
22170
0
4288
26458
29763
Legacies
1000
0
0
1000
0
120830
700
24332
145862
140985
4
ACTIVITIES FOR GENERATING
FUNDS
Church Lettings
20603
-
-
20603
6238
Drop-in Coffee Centre
17961
-
17961
6215
Job Retention Scheme Grants
-
-
-
-
13906
Centre Shop
-
-
-
655
Other fundraising events
Capital Grants/Donations
-
1639
-
-
-
-
-
1639
-
6610
22242
17961
0
40203
33624
5
INVESTMENT INCOME
Bank interest
1848
4
258
2110
24
6
COSTS OF GENERATING FUNDS
-
-
-
-
-
7
MINISTERIAL COSTS
Manse utilities & insurance
644
-
-
644
2986
Car & travelling expenses & NI
307
-
-
307
1229
Ministerial Office Expenses
-
-
-
-
2667
Book Allowance
365
-
-
365
365
Manse repairs
738
-
-
738
182
2054
-
-
2054
7429
6238
6215
13906
655
-
6610
33624
24
-
2986
1229
2667
365
182
7429

8 MINISTRY & MISSION FUND

The church contributes to the central URC costs of training and providing ministers (including the centralised payment of stipends, pension contributions and other benefits for ministers), running the denomination, and the wider mission of the national church. In 2021 unrestricted income of The United Reformed Church Trust amounted to some £19.8 million, 87% of which was provided through the Ministry & Mission Fund contributions from churches; unrestricted expenditure amounted to some £20.6 million, 83% of which related to ministerial costs.

Unrestricted Funds Restricted TOTAL TOTAL
Note General Designated Funds 2022 2021
£ £ £ £ £
9 COSTS OF CHURCH ACTIVITIES
CHURCH COSTS
Utilities & insurance 12068 - - 12068 10341
Building maintenance 8065 - - 8065 15058
Cleaners 11472 - - 11472 12250
Licences and music 2129 - - 2129 2334
Small equipment 577 1307 - 1884 1040
Other running costs 3113 - - 3113 3469
37424 1307 38731 44492
TEACHING COSTS
Children and young people 2150 - - 2150 784
Adults programmes 1147 - - 1147 896
Youth pastor salary (incl. Employers NIC) - - 27362 27362 26636
Youth pastor expenses - - 130 130 93
3297 27492 30789 28409
COMMUNICATIONS
Telephone 1220 - - 1220 1361
Paper & stationary 438 - - 438 305
Reprographics 80 - - 80 77
Churches Together 120 - - 120 240
1858 - - 1858 1983
OTHER PROGRAMMES
Minibus costs 2957 - - 2957 1879
Centre Office Managers 15373 - - 15373 18455
Drop-in Centre 9390 - 9390 2660
Lunch Club 0 - 0 0
Centre Shop 2118 - 2118 2465
18330 11508 - 29838 25459
Depreciation of furniture & equipment 9765 1175 423 11363 10634
70674 13990 27915 112579 100694
10 GRANTS PAYABLE & RESTRICTED
DONATIONS PASSED ON
Pledge (none over £1000) - 12885 - 12885 10400
Leaving Gifts/Donations 200 200 50
URC Commitment for Life - - 264 264 264
Christian Aid - - 887 887 954
Harvest collection - - 160 160 359
Other special collections (none over - - 1266 1266 731
£1000)
200 12885 2577 15662 12758

TOTAL TOTAL 2022 2021

TOTAL
 TOTAL
Note 2022 2021
11 PAID EMPLOYEES
Staff Costs
Gross Wages & Salaries 53082 60278
Employers National insurance - -
Employers pension contributions 1333 1474
Total Staff Costs 54415 61752
The charity had 5 part-time employees during
most of the year.
Average number of full-time equivalent 2022 2021
employees in the year
Charitable activities 2.3 2.8
The charity participates in a defined
contribution pension scheme & employer
contributions (£1333.10 in 2022) are charged as
expenditure as they become payable. Only
contributions re the Youth Pastors are allocated
to the restricted Youth Pastor fund.
There were no employees whose emoluments
exceeded £60,000 during 2022 or 2021.
There were no related party transactions
between the charity & any of its Trustees
during the year.
12
TANGIBLE FIXED ASSETS
Minibus
Cost
£
Brought forward 1 January 2022
25230
Additions
0
Disposals
(0)
Carried forward 31 December 2022
25230
Depreciation
Brought forward 1 January 2022
15138
Charged during the year
2523
Disposals
(0)
Carried forward 31 December 2022
17661
Net Book Value
At 31 December 2022
7569
At 31 December 2021
10092
There are no capital commitments at the
year end.		 Furn &
TOTAL
TOTAL
Equip.
2022
2021
£
£
£
184748
209978
199489
9035
9035
10489
(0)
(0)
(0)
193783
219013
209978
154168
169306
158672
8840
11363
10634
(0)
(0)
(0)
163008
180669
169306
30775
38344
40672
30580
40672
40672

For the reasons stated in Accounting Policy note 1c, the church buildings are not tangible fixed assets of the church. For insurance purposes the church buildings are insured by the church for £5,908,636. The church contents are insured by the church for £573,402.

Unrestricted Funds Restricted TOTAL TOTAL
Note General Designated Funds 2022 2021
13 DEBTORS £ £ £ £ £
Lettings in arrears 107 - - 107 29
Insurance in advance 4191 4191 3331
Utilities grant 2264 - - 2264 -
Other prepayments 1322 - 481 1803 7526
Tax refunds in arrears 16650 - 3656 20306 21678
Legacy expected 0 - - 0 0
24534 - 4137 28671 32564
14 CURRENT LIABILITIES
Creditors payable within one year:
Room Hire in advance 117 - - 117 1559
Utilities in arrears 2842 2842 1758
Other creditors - - - - 105
2959 - 0 2959 3422
15 DEFERRED LIABILITIES
Creditors payable after more than one year - - - - -

16. DESIGNATED FUNDS

The church operates two Designated Funds with the encouragement of Church Meeting:

Pledge Fund – this received 10% of the budgeted General Fund direct giving plus associated tax recovery. The fund is used to make grants to individuals in Christian Ministry work, Christian organisations which the church wishes to support and emergency and relief works. The Fund is administered by a group of members, the Pledge Committee, and its recommendations are approved by Church Meeting. The fund balance provides immediate-response emergency monies should need arise between Church Meetings.

Centre Fund – this is used to fund the various activities which take place in the Centre. Transfers are made to the General Fund. The Fund is supervised by the Finance & Centre Committees. The fund balance provides ongoing working capital.

16.1 The movements on the Designated Funds during the year were:

Pledge Centre TOTAL TOTAL
2022 2021
£ £ £ £
Balance b/fwd 1 January 2022 2550 13228 15778 13985
Transfer from/(to) General Fund 12385 (5000) 7385 10950
Bank Interest - 4 4 -
Drop in Coffee Centre /Centre Shop (see Note 4) - 18661 18661 7970
Other fund-raising events - - - 30
14935 26893 41828 32935
Grants (none over £1000) (12885) - (12885) (10400)
Depreciation - (1175) (1175) (844)
Major Building refurbishment - - - -
Purchase of small equipment (none over £250) - (1307) (1307) (788)
Drop in Coffee Centre / Centre Shop (see Note 9) - (11508) (11508) (5125)
Balance c/fwd 31 December 2022 2050 12903 14953 15778

Note 17. RESTRICTED fuNDS The church accounts includ¢ hvo Restricted Funds where the monies can only be used for the specific purpose for wliicli they were eniriisted to the church. The monies are not at Ihe disposal of the chi￿ch Meeting for any purpose and represent: Youth Pastor Fund - the church has appoiiited a part-lime Youth Pastor and part-lime Associate Youth Pastor, oli a job- share, paid by specific gifts ￿ld grants raised for their direct support. Special Collections Fund projects. at different times of th¢ ycar monies are raised in the church to supwrt specific charitable The movemenls on the Restricted Funds during the vtrar were: Youth Pastor Special Collections TOT.4L TOTAL 2022 2021 Balance blfwd l January ?0?2 48038 48038 49101 Special Offerin&TS & donations InLoine T&x refunds und¢r Gitl Aid Coronavirus Job Retention Stheine Grants Bank. Interest 17467 4288 2577 20044 4?88 18703 7168 258 258 7(M)51 ?578 7?6?8 77498 Youth Pastor Salarv (inc employer's NIQ Youdi Pastor's e.xpenses GTants payable & T￿trICted donations p&wd on (27J62) (553) (27362) (26636) (i53) (516) (2577) (2308) (?577) Balance clfwd 31 December 202? Special collections are detailed in Note 10 OTHER ASSETS HELD BY TRUSTEES The Trustees of the charitv are. by virtiie of tlieir otyice as Elders of the ChurclL also tnistees ot the Witham British School Trusi. Alilioiigli this laner Trusi shares tru%iees iviili ilie charity lis assels are entirel}, separate aiid do iiot appear iii these accounts. TREASL,RER'S STATEMENT I have prepared the financial statement on pages l O to 18 for the year ended 31 DecembeT ?022 laii Hardi¢ (Nam¢) (signature) ?41041?0?3 (datc) 18

WITHAM UIYITED REFORMED CHURCH CHAIUn' FINANCIAL sfATEMENTS YEAR ENDED 31 DECEMBER 2022 INDEPENDENT EXAMINER'S REPORT Independent Examiner's Report to the Trustees of Witham URC Charity (charlty number 1130664) I report on the accounts of th¢ Wilham URC Charity for the year ended 31 December 2022, which are set out on pases 10 to 18. Respective responsibilities of trustees and examiner The church's In￿le¢S are reswjnsible for the preparation of the accounts. The church's trustees consider thai an audit is nol requi￿d for this year undcr section l44 of the Charities Act 201 l ('tthe Charities Act") and that an independent examinkn.on is nceded. Il is my resp()nsibility to: LX￿ninc thc accounts u￿[Cr s￿tion 145 of the Charitses Act: to follow Ihe proc¢durLs laid down in thc &7cncral Directions giiven by Ihc Cbarily Commission (under section 145(5Kb) of the Charities Act): and to state wheiher particular matters have come to my atteniion. Basis of Independenl ExamAner's Statement My cxaminaiion was carricd oui in accordance with general Directions given by th¢ Charity Commission. An examination includcs a rLvicw of ihc acL'ouniingF rccords kcpt by the chariiy and a comparison of th¢ a(counts presented with those records. It also incl iides consideration of any unusual items or disclosurcs in thc accounts, and sccking cxplanalions from the tr￿teeS concerning such matters. 'I'he procedure5 undertakcn do nol provide all the cvidLnce thai would bc rcquircd in an audiL and conscquLntly no opinion is givcn as to whether the accounts present a 'true and fair. view and the rep)rt is limitLd to those maitLts set oui in the statement below. Independent Examiner's statcmenl In connectt'on with my examinAiion, no matter has come lo my aitention. ( l ) which gives me reasonable caus¢ to believc that in any material respect the requiremenis to kccp ÉKcounlin&p rcLords in accordance with section 130 of the Chan'ties Act: and to prepare accounts which accord with thL' accountin￿￿ rccords and comply wilh the accounting requirements of tlie Lharities Act havc not becn mel: or (2) to which, in my opinion. attention should be drawn in order io cnable a propcr undcrslandingp of Ihe accounts to bc rcachLd. Sigmcd by the Indcpcndenl Lxaminer. (date) Name. professional qualification and address of Independent t￿.xaMiner: EIUC NELSON I I CIJRI.F.W CLOSF KELVFDON LOLCIIESTER C05 9PJ 19-