WITHAM
UNITED REFORMED CHURCH CHARITY
Charity registration number: 1130664
## TRUSTEES’ REPORT
## AND ACCOUNTS
FOR THE YEAR ENDED
31[st] DECEMBER 2022
- 1 -
|**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|
- 2 -
## **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.
- 3 -
## **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.
- 4 -
## **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.
- 5 -
## _**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:
- a) restricted funds;
- b) any part of unrestricted funds not readily available for spending, specifically:
- funds which could only be realised by disposing of fixed assets held for charitable use.
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.
- 6 -
## **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.
- 7 -
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 Confied. 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 RefOrnd Church TNSL the Trusts of the 13 SyN)ds and the Tnts 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 CharAUses. 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)
- 9 -
## **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
- 10 -
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 fla1
23171?3
**WITHAM UNITED REFORMED CHURCH CHARITY**
## **NOTES TO THE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022**
## 1 **ACCOUNTING POLICIES**
- 1a **Basis of Accounting**
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.
- 1b **Fund Accounting**
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.
- 1c **Tangible Fixed Assets**
**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.
- 1d **Stock:** Stock in the Church Shop is valued at cost.
- 1e **Debtors:** Debtors are measured on initial recognition at settlement amount.
- 1f **Incoming Resources**
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.
- 1g **Resources Expended**
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.
- 1h **Taxation**
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.
- 1i **Pensions**
The charity initiated a defined contribution pension scheme in April 2012. Contributions are charged as expenditure as they become payable.
- 12 -
**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**|
- 13 -
|**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.
- 14 -
|||**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|
- 15 -
**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.
- 16 -
|||**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|
- 17 -
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 chich 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 & TtrICted 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 Inle¢S are reswjnsible for the preparation of the accounts. The church's trustees consider thai an audit is nol
requid 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:
LXninc thc accounts u[Cr stion 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 trteeS 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-