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|Reference and Administrative
Details|Reference and Administrative
Details||
|---|---|---|
|Trustees'
Report||2 to 23|
|Statement ofTrustees'|ResponsibiUties|24|
|Independent
Examiner's|Report|25|
|Statement of Financial|Activities|26|
|Balance Sheet||27|
|Cash Flow Statement||28|
|Notes to the Financial Statements||29to 52|
||||Reference and|Administrative|Administrative|Administrative|Details|
|---|---|---|---|---|---|---|---|
|Charity Registration||Number|1132532|||||
|Principal Office|||Holy Trinity Church|||||
||||Platt Lane|||||
||||Rusholme|||||
||||Manchester|||||
||||M14 5NF|||||
|Independent|Examiner||The Moffatts|Partnership||LLP||
||||Suite 1.1,First Floor|||||
||||Jackson House|||||
||||Sibson Road|||||
||||Sale|||||
||||M33 7RR|||||
|Bankers|||National
Westminster||Bank|||
||||699Wilmslow|Road||||
||||Manchester|||||
||||M20 6NW|||||
||||CCLA Investment|||||
||||Management|One Angel||Lane||
||||London|||||
||||EC4R 3AB|||||
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|||||Unrestricted|Restdicted|Total|Total|
|---|---|---|---|---|---|---|---|
|||||funds|funds|2023|2022|
||||Note|E|E|E|E|
|Income and Endowments||from:||||||
|Donations
and legacies|||2|595,646|45,600|641,246|601,799|
|Charitable
activities|||3|30,994||30,994|34,010|
|Investment
income||||13,590||13,590|3,844|
|Tote( Income||||640,230|45,600|685,830|639,653|
|Expenditure
on:||||||||
|Charitable
activities||||658,708|28,307|687,015|642,492|
|Total Expenditure||||658,708|28,307|687,015|642,492|
|Net (expenditure)fincome||||(18,478)|17,293|(1,185)|(2,839)|
|Gross transfers
between||||||||
|funds||||8,642|(8,642)|||
|Net movement
in funds||||(9,836)|8,651|(1,185)|(2,839)|
|Reconciliation offunds||||||||
|Total funds brought|forward|||372,013|46,890|418,903|421,742|
|Total funds carried|forward||18|362,177|55,541|417,718|418,903|
##
|||||2023|2022|
|---|---|---|---|---|---|
||||Note|||
|Fixed assets||||||
|Tangible assets|||13|20,299|23,795|
|Current assets||||||
|Debtors|||14|32,661|21,945|
|Cash at bank and in|hand||15|381,119|387,348|
|||||413,780|409,293|
|Creditors: Amounts|falling due within one year||16|(16,361)|(14,185)|
|Net current assets||||397,419|395,108|
|Net assets including|pension|liability||417,718|418,903|
|Funds ofthe charity:||||||
|Restricted income funds||||||
|Restricted
funds|||18|55,541|46,890|
|Unrestricted
income|funds|||||
|Unrestricted
funds||||362,177|372,013|
|Total funds|||18|417,718|418,903|
##
||||||2023|2022|
|---|---|---|---|---|---|---|
|||||Note||f|
|Cash flows from operating|activities||||||
|Net cash expenditure|||||(1,185)|(2,839)|
|Adjustments
to cash flows|from non-cash||items||||
|Depreciation|||||7,838|7,632|
|Investment
income|||||(13,590)|(3,844)|
||||||(6,937)|949|
|Working capital adjustments|||||||
|(Increase)/decrease
in debtors||||14|(10,716)|3,941|
|Increase
in creditors||||16|2,178|4,050|
|Increase
in retirement
benefit||obligation|net ofactuarial||||
|changes||||||(2,000)|
|Net cash flows from operating||activities|||(15,475)|6,940|
|Cash flows from investing|activities||||||
|Interest received|||||13,590|3,844|
|Acquisitions
oftangible assets|||||(4,344)|(1,700)|
|Net cash flows from investing||activities|||9,246|2,144|
|Net (decrease)/increase
in|cash and cash||equivalents||(6,229)|9,084|
|Cash and cash equivalents|at|1January|||387,348|378,264|
|Cash and cash equivalents|at 31December||||381,119|387,348|
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|Asset class|Depreciation|method
and rate|
|---|---|---|
|Office equipment|2596 straight|Line basis|
|Fixtures
and fittings|10%straight|line basis|
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|||||LInrestricted|funds||||
|---|---|---|---|---|---|---|---|---|
|||||||Restricted|Total|Total|
|||||Designated|General|funds|2023|2022|
||||||E|E|E|E|
|Donations|and|legacies;|||||||
|Gift aided|donations|||42,925|330,599|18,036|391,560|393,752|
|Gift aid reclaimed||||14,076|72,213|6,533|92,822|91,945|
|Non gift aided||donations||13,708|114,854|1,480|130,042|83,419|
|Legacies||||||||5,000|
|HTP Hardship||Fund||||15,981|15,981|18,802|
|Sundry donations|||||1,414|3,570|4,984|2,581|
|Grants|||||||||
|Small Employer's|||Nl Grant||4,607||4,607|5,050|
|Grants|||||1250||1,250|1,250|
|||||70,709|524,937|45,600|641,246|601,799|
##
||||Unrestricted|funds|Restricted|Total|Total|
|---|---|---|---|---|---|---|---|
||||Designated
E|General
f|funds
K|2023
E|2022
E|
|Weekends||Away|8,856|7,794||16,650|17,003|
|Bookstall||||285||285|280|
|Church|Hall Lettings|||730||730||
|Fees||||6,411||6,411|6,614|
|Refreshments||||1,175||1,175|581|
|Events||||5,298||5,298|7,665|
|Otherlncome||||395||395|344|
|Training||courses||50||50|1,523|
||||8,856|22,138||30,994|34,010|
##
|||||Unrestricted|funds|Restricted|Total|Total|
|---|---|---|---|---|---|---|---|---|
|||||Designated|General|funds|2023|2022|
|||||E|E|E||E|
|Interest|receivable|and|similar||||||
|income;|||||||||
|Interest|receivable|on|bank||||||
|deposits|||||13,590||13,590|3,844|
##
|5
Expenditure
on charit|able
activities||||||
|---|---|---|---|---|---|---|
|||Unrestfficted|funds||||
|||||Restricted|Total|Total|
|||Designated|General|funds|2023|2022|
|||E|E|E|E||
|Wages and salaries||26,513|117,591|49|144,153|135,646|
|Social security costs||2,403|10,208||12,611|12,279|
|Staff pensions
(Defined|contributions)||5,366|92|5,458|9,249|
|Staff pensions
(Defined|benefit)|7,051|7,051||14,102|15,907|
|Oasis Expenditure||||||63|
|Training
and courses||130|4,413||4,543|1,653|
|Youth Work and SBS||286|8,281||8,567|7,786|
|Parish Share|||166,600||166,600|165,777|
|CLergy expenses|||2,672||2,672|2,392|
|CLergy housing costs||16,316|27,688||44,004|44,972|
|Church and Hall running|costs||40,151||40,151|32,053|
|Church and Hall maintenance|||8,640||8,640|5,126|
|Upkeep ofservices||498|4,829||5,327|7,584|
|Bookstall|||108||108|897|
|Equipment
and materials||711|1,896||2,607|2,068|
|Refreshments
and hospitality||746|7,877||8,623|7,030|
|Churchyard|||2,130||2,130|973|
|Coffee bar|||873||873|423|
|Prospects|||303||303|460|
|Weekends
away||12,616|12,680||25,296|21,022|
|Events|||842||842|617|
|||67,270|430,199|141|497,610|473,977|
##
##
|||||Unrestricted|funds||||
|---|---|---|---|---|---|---|---|---|
|||||||Restricted|Total|Total|
|||||Designated|General|funds|2023|2022|
|||||K|E|E|||
|Publicity costs||||74|1,571||1,645|1,316|
|Wages and salaries|||||20,464||20,464|19,331|
|Social security costs|||||1,641||1,641|1,564|
|Staff pensions
(Defined Contribution)|||||1,890||1,890|1,985|
|Telephone,
internet||and postage|||1,053||1,053|950|
|Computer
software||and maintenance|costs||4,110||4,110|4,885|
|Printing
and stationery|||||2,211||2,211|2,523|
|Sundries|||||3,101|2,522|5,623|6,327|
|Rent||||14,365|||14,365|10,970|
|Professional fees|||||995||995|1,452|
|Boiler and heating||costs|||233||233|1,205|
|Building costs|||||650||650||
|Bank charges||||73|1,165||1,238|1,184|
|Depreciation
offixtures and fittings|||||7,838||7,838|7,632|
|Office equipment|and repairs||||290||290||
|||||14,512|47,212|2,522|64,246|61,324|
##
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|Governance|costs||||||
|---|---|---|---|---|---|---|
|||Unrestricted|funds|Restricted|Total|Total|
|||Designated|General|funds|2023|2022|
|||f.|E||||
|Independent|examiner fees||||||
|Examination|ofthe financial statements||4,440||4,440|4,254|
||||4,440||4,440|4,254|
|Analysis|ofgrants|||||
|---|---|---|---|---|---|
|||Grants to institutions||Grants to individuals||
|||2023|2022|2023|2022|
||||G|f||
|Analysis||||||
|Church|overseas|9,500|9,250|78,471|66,934|
|Grants|Home|10,600|15,320|22,148|11,433|
|||20,100|24,570|100,619|78,367|
##
|||Unrestricted|funds||||
|---|---|---|---|---|---|---|
|||Designated|General|Restricted|Total|Total|
|Grants||funds|funds|funds|funds|funds|
|Church overseas|||||2023|2022|
|Friends International|||9,500||9,500|9,250|
|Steven 8 io Wheatley|||9,500||9,500|4,875|
|Margaret
Hill|||7,700||7,700|8,450|
|OMF|||5,000||5,000||
|Other Individuals||2,098|257|8,416|10,771|5,359|
|Tim & Annie Forester|||10,000||10,000|9,750|
|Paul 8 Grace Robinson|||5,000||5,000|9,750|
|Anna Simms|||9,500||9,500|9,250|
|Vicki and Dan Byrne|||10,000||10,000|9,750|
|Simon and Pippa Wilson||3,500|7,500||11,000|9,750|
|||5,598|73,957|8,416|87,971|76,184|
|||Designated|General|Restricted|Total|Total|
|Grants||funds|funds|funds|funds|funds|
|Grants Home|||||2023|2022|
|CPAS|||4,000||4,000|4,000|
|UCCF||||||4,800|
|Alexandria
Lighthouse|Project||6,000||6,000|6,000|
|Tear Fund||||890|890|409|
|Hardship
Fund Grants||||16,338|16,338|6,364|
|Other societies|||600||600|520|
|Other individuals||4,000|920||4,920|4,660|
|||4,000|11,520|17,228|32,748|26,753|
|||9,598|85,477|25,644|120,719|102,937|
##
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|10Staff costs||||
|---|---|---|---|
|The aggregate|payroll costs were as follows:|||
|||2023|2022|
|Staff costs during the year were:||||
|Wages and salaries||164,616|154,977|
|Social security|costs|14,252|13,843|
|Pension costs||21,451|27,141|
|||200,319|195,961|
|2023|2022|
|---|---|
|No|No|
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||Furniture|and|Computer||
|---|---|---|---|---|
||equipment||equipment|Total|
||E||E|E|
|Cost|||||
|At 1January 2023||45,671|17,638|63,309|
|Additions||4,344||4,344|
|At 31December 2023||50,015|17,638|67,653|
|Depreciation|||||
|At 1January 2023||25,624|13,892|39,516|
|Charge for the year||5,916|1,922|7,838|
|At 31December 2023||31,540|15,814|47,354|
|Net book value|||||
|At 31December 2023||18,475|1,824|20,299|
|At 31December 2022||20,047|3,746|23,793|
##
##
|14Debtors|||
|---|---|---|
||2023|2022|
|Prepayments|1,928|845|
|Accrued income|29,057|20,502|
|Other debtors|1,676|598|
||32,661|21,945|
##
||||2023|2022|
|---|---|---|---|---|
|Cash|on|hand|143|143|
|Cash|at|bank|380,976|387,205|
||||381,119|387,348|
##
||2023|2022|
|---|---|---|
|Trade creditors|1,326|2,520|
|Other creditors|3,602|2,656|
|Pension scheme creditor|2,018|2,048|
|Accruals|9,415|6,961|
||16,361|14,185|
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|18Funds|||||||||
|---|---|---|---|---|---|---|---|---|
|||||Balance at||||BaLance at|
|||||1January|Incoming|Resources||31December|
|||||2023|resources|expended|Transfers|2023|
|CURRENT YEAR||||E|E|K|E|E|
|Unrestricted
funds|||||||||
|General|||||||||
|General
Fund||||102,338|560,665|(567,328)|8,642|104,317|
|Designated|||||||||
|Capita(Fund||||100,634||||100,634|
|Other Funds||||4,785||||4,785|
|TCC Hardship||||1,000||||1,000|
|TCC Fund||||66,756||(54,692)||12,064|
|Building
Maintenance||||6,500||||6,500|
|Reach the City||||90,000||||90,000|
|TCC Rusholme|||||38,365|(16,669)||21,696|
|TCC Fallowfield|||||41200|(20,019)||21,181|
|||||269,675|79,565|(91,380)||257,860|
|Total unrestdcted||funds||372,013|640,230|(658,708)|8,642|362,177|
|Restricted funds|||||||||
|Miscellaneous|Funds|||1,285|3,506|(4,003)|542|1,330|
|Mission
Fund||||17,648|2,060|(2,571)||17,137|
|TCC Hardship||||4,471|540|(15)|(591)|4,405|
|Graduate
Partnership|||Giving|(1,292)|5,914|(141)|(4,481)||
|Sequestration|Fund|||152||||152|
|HTP Hardship|Fund|||24,496|19,376|(15,732)||28,140|
|Short Term Mission|||Fund|130|14,204|(5,845)|(4,112)|4,377|
|Total restricted|funds|||46,890|45,600|(28,307)|(8,642)|55,541|
|Total funds||||418,903|685,830|(687,015)||417,718|
|||||Balance at||||Balance at|
|---|---|---|---|---|---|---|---|---|
|||||1January|Incoming|Resources||31December|
|PRIOR YEAR||||2022
f|resources
f|expended
f|Transfers
f|2022
f|
|Unrestricted|funds||||||||
|General|||||||||
|General Fund||||115,722|529,020|(542,404)||102,338|
|Designated|||||||||
|CapitalFund||||100,634||||100,634|
|Other Funds||||4,785||||4,785|
|TCC Hardship||||1,000||||1,000|
|TCC Fund||||70,045|80,799|(84,088)||66,756|
|Building
Maintenance||||6,500||||6,500|
|Reach the City||||90,000||||90,000|
|||||272,964|80,799|(84,088)||269,675|
|Total unresb|icted funds|||388,686|609,819|(626,492)||372,013|
|Restricted|||||||||
|MiscelLaneous||Funds||1,300|1,660|(1,545)||1,415|
|Mission
Fund||||15,746|2,879|(977)||17,648|
|TCC Hardship||||3,984|724|(237)||4,471|
|Graduate
Partnership|||Giving||5,769|(7,061)||(1,292)|
|Sequestration||Fund||152||||152|
|HTP Hardship||Fund||11,874|18,802|(6,180||24,496|
|Total restricted||funds||33,056|29,834|(16,000)||46,890|
|Total funds||||421,742|639,653|(642,492)||418,903|
##
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|||||||Total funds at|
|---|---|---|---|---|---|---|
|||Unrestricted|funds|Restricted||31December|
|||General|Designated|funds||2023|
||||E|g|||
|Tangible|fixed assets|20,299||||20,299|
|Current assets||94,867|263,015||55,898|413,780|
|Current|liabilities|(10,849)|(5,155)||(357)|(16,361)|
|Total net assets||104,317|257,860||55,541|417,718|
|||||||Total funds at|
|||Unrestricted|funds|Restricted||31December|
|||General|Designated|funds||2022|
||||K||||
|Tangible|fixed assets|23,795||||23,795|
|Current assets||91,804|270,599||46,890|409,293|
|Current|liabilities|(13,261)|(924)|||(14,185)|
|Total net assets||102,338|269,675||46,890|418,903|
|20Analysis ofnet funds|||||||
|||At 1January
Financing|||At|31December|
||||2023
cash|flows||2023|
|Cash at bank and in hand|||387,348|(6,229)||381,119|
|Net debt|||774,696|(12,458)||762,238|
|||At 1January
Financing|||At|31December|
||||2022
cash|flows||2022|
|Cash at bank and in hand|||378,264|9,084||387,348|
|Net debt|||756,528|18,168||774,696|