2022-12-31-accounts

Title		Page
Trustee's Annual Report		I -4
Independent Examiner's	Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements		8-16

						General	Designated	Restricted	Total	Total
					Notes	Funds	Funds	Funds	2022	2021
Income and endowments			from
Donations and legacies
Offerings and donations						177,404		22,905	200,309	185,956
Income tax recoverable	on		donations			39,784		4,255	44,039	40,938
						217,188		27,160	244,348	226,894
Investment income
Interest						629			629	413
						629			629	413
Charitable Activities
Children and youth clubs						582		9,287	9,869	2,895
Popin Cafe						706			706	391
						1,288		9,287	10,575	3,286
Total Income						219,105		36,447	255,552	230,593
Expenditure
Charitable Activities
Ministry					2	77,327			77,327	74,924
Mission					2	51,756		28,959	80,715	75,603
Church premises					3	44,304	18,879		63,183	49,577
Cafe expenses						663			663	406
Support Costs					4	23,632			23,632	24,378
Total Expenditure						197,682	18,879	28,959	245,520	224,888
Net Income / (Expenditure)			for the	year		21,423	(18,879)	7,488	10,032	5,705
Transfer between funds
Other recognised gains		/ (losses)
Actuanal gains / (losses)	on defined			benefit	15	15,432			15,432	801
pensions schemes
Net Movement in Funds						36,855	(18,879)	7,488	25,464	6,506
Reconciliation ofFunds:
Total Funds brought forward						140,138	462,637	3,200	605,975	599,469
Total Funds carried forward						176,993	443,758	10,688	631,439	605,975

								2022	2021
						Notes	f	6
Fixed Assets
Tangible fixed assets								451,758	472,808
Current Assets
Debtors							10,461		11,375
Bank and cash							171,789		141,892
							182,250		153,267
Current Liabilities
Creditors: amounts		falling due within
one year							2,569		2,800
Net Current Assets								179,681	150,467
Total Assets Less		Current		Llabgltles				631,439	623,275
Net Assets excluding			Pension		LlabElty
De6ned benefit pension scheme
Pension liability									(I7,300)
Total Net Assets								631,439	605,975
Charity Funds
Unrestricted funds								176,993	140,138
Designated funds						10		443,758	462,637
Total unrestricted	funds							620,751	602,775
Restricted funds								10,688	3,200
Total Charity Funds								631,439	605,975

Ministry:
							General	Restricted	Total	Total
							Fundf	Funds f	2022f	2021f
Ministers'	stipend		and	pension			40,519		40,519	39,417
Youth worker salary and					pension		35,083		35,083	33,868
Expenses							1,390		1,390	1,323
Other costs							336		336	316
							77,327		77,327	74,924
							Unrestricted	Restricted	Total	Total
									2022f	2021f
Mission
Given to other causes (see below)							40,949	22,767	63,716	64,748
Youth and	children's church						4,414	6,192	10,606	6,924
Outreach							1,438		1,438	135
Other groups							4,955		4,955	3,796
							51,756	28,959	80,715	75,603
Other Causes
							2022		2021
							Raised	Given	Raised	Given
							f	f	f	f
Remember		the Poor					12,595	7,900	8,190	8,868
BMS								10,828		10,616
Appeal Christmas							7,003	7,003	8,499	8,499
Appeal: Summer							3,692	3,692	4,936	4,936
Camberley		Youth	for	Christ				4,500		4,500
M &SVening								7,647		8,797
S& A Matheson								4,000		4,150
B U (Home		Mission)						10,237		10,202
Ukraine							1,162	1,162		0
Refugees	I	Asylum	seekers				1,300	1,081		0
J Carlisle								1,000
Other							10,695	4,666	5,272	4,180
							36,447	63,716	26,897	64,748
3.Upkeep	ofChurch			Premises
									2022	2021
										f.
Lighting and		Heating							4,929	4,082
Cleaning									3,241	3,613
Insurances Repairs and		(including Manse f510) maintenance (including				Manse f2,138)			3,993 25,618	3,825 13,015
Water rates									965	339
Other costs		(all Manse)							3,387	3,283
Council	tax, water rates				and broadband
Depremation									21,050	21,420
									63,183	49,577

4.Support Costs					2022	2021
					5	f
Office salaries and	pension				11,350	11,496
Pnnting, stationery	and IT running	costs			4,474	4,484
Telephone					571	563
Bank charges					267	327
Other administration	costs				4,402	4,830
Governance costs	- Independent	Examination		fees	2,568	2,679
					23,632	24,379
Support costs are	fully allocated	to general	funds and		are not allocated to any restricted	funds.

666,828k No	trustees	were remune	rated for their	role as trust	ee.
						2022		2021
						5		f
Wages and salaries						74,981		72,936
Social secunty	costs					6,762		6,358
Pension costs	- defined	contribution				9,679		9,047
						91,422		88,341
Average number ofemployees
Ministry
Management	and administration
No employee	received	remuneration	in excess of	560,000.
6.Tangible Fixed Assets
				Freehold	Computers
				land &	&other	Fixtures	&
			Buildings		Equipment	Fittings		Total
				6		8		6
Cost
At 1stJanuary	2022			943,958	84,754	11,770		1,040,482
Additions					0			0
Disposals
At 31stDecember 2022				943,958	84,754	11,770		1,040,482
Depreciation
At 1st January	2022			481,321	74,624	11,729		567,674
Charge for the	year			18,879	2,163		8	21,050
Disposals
At 31stDecember 2022				500,200	76,787	11,737		588,724
NET BOOK VALUES
At 31st December 2022				443 758	7 967		33	451 758
At 31st December 2021				462,637	10,130		41	472 808
All ofthe fixed	assets are used for		direct charitable	purposes.

7.Debtors			2022 5	2021f
Accrued income: income tax recoverable			10,461	11,375
			10,461	11375
8.Creditors: amounts	falling due within one year		2022f	2021
Accruals			2,569	2,800
			2,569	2,800
9. i Defined benefit pension scheme		liability	2022f	2021 8
Pension scheme liability				17,300
Further details see	note 15.
				17,300
10.Designated funds				Buildings
Balance at 1stJanuary	2022			462,637
Expenditure				18,879
Balances at 31st December 2022				443,758

		Balances				Balances
		at1st			Transfer	at 31st
		January			between	December
		2022	Income	Expenditure	funds	2022
		8		6		8
Remember the Poor		1,483	12,595	7,900		6,178
Appeals Christmas			7,003	7,003
Appeals. Summer			3,692	3,692
Appeals: BMS Ukraine			1,162	1,162
Pastoral Care		838	125	647		316
Pop-In Cafe			100			100
ShedW~C			60 883	41 814		19 69
Children's Church			312	271		41
FBCJuniors		250	1,250	690		810
Children's Groups		182	250	232		200
Refugees/Asylum	Seekers		1,300	1,081		219
Youth Charity Donation			2,500	245		2,255
FBC Youth Club			3,832	3,578		254
Youth Satelktes 2023			1,028	809		219
Youth Reindeer Games			115	107		8
Youth		260		260
Hokdays @Home		187	240	427
		3,200	36,447	28,959		10,688

12.Funds by Net Assets
	Unrestricted	Designated	Restricted	Total
	Funds	Funds	Funds	Funds
Fixed Assets	8,000	443,758		451,758
Current Assets	171,562		10,688	182,250
Creditors	(2,569)			(2,569)
Net Assets	176,993	443,758	10,688	631,439

T eoffinanmal assum tion							o/oO)a
RPI price inflation assumption							3.20
CPI price intlation assumption							2.70
Minimum Pensionable Income	increase		Adjustment		(above CPI)		0.50
Pre-retirement assumed investment		returns		(gilt yield		plus 1.75'/vpa)	2.95
Post retirement assumed investment		returns		(including		benefits
matched by the insurance policy)(gilt			yield	plus 0.5'/v		pa)	1.70
Minimum Pensionable Income	increases (CPI plus				0.5'/v)		3.20
Deferred pension increases (based		on	RPI)
Pre April 2009							3.20
Post April 2009							2.50
Pension increases
Based on CPI with an annual	floor	of	0'/v and annual			cap of 5'/o	2.70

movement in the provision is set out in the		table below.
Accountin date earendin				31 Dec 2022		31 Dec2021
						f
Balance sheet liabihty at year start				17,300		21,526
Minus defidency contnbutions paid				(2,192)		(3,695)
Unwinding ofthe discount factor (mterest	expense)			324		270
Remaining change to balance sheet hability* (recognised			in SoFA)	(15,432)		(801)
Balance sheet liability at year end *Compnses any change in agreed deficit	recovery plan		and change	0 in assumptions	between	17,300 year-ends.
This liability represents the present value		of the deficit	contributions	agreed as at the accounting date and has
been valued using the following assumptions		set by reference to the		duration ofthe	deficit recovery payments
A~id t				31 Dec 2022		31 Dec 2021
Discount rate				5.7'/o		2.0'/o
Future increases to Minimum Pensionable	Income			3.3'/o		4 1'/

						General	Designated	Restricted	Total
						Funds	Funds	Funds	2021
Income and endowments				from
Donations and legacies
Offerings and donations						165,817		20,139	185,956
Income tsx recoverable			on	donations		36,982		3,956	40,938
						202,799		24,095	226,894
Investment income
Interest						413			413
						413			413
Charitable Activities
Children and youth	clubs					93		2,802	2,895
Popin Cafe						391			391
						484		2,802	3,286
Total Income						203,696		26,897	230,593
Expenditure
Charitable Activities
Ministry						74,924			74,924
Mission						49,175		26,428	75,603
Church premises						30,698	18,879	-	49,577
Cafe expenses						406			406
Support Costs						24,378			24,378
Total Expenditure						179,581	18,879	26,428	224,888
Net Income / (Expenditure)				for the	year	24,115	(18,879)	469	5,705
Transfer between	funds					3,166	(3,166)
Other recognised	gains /(losses)
Actuarial gains I(losses) on defmed					benefit	801			801
pensions schemes
Net Movement in Funds
						28,082	(22,045)	469	6,506
Reconciliation of Funds:
Total Funds brought		forward				112,056	484,682	2,731	599,469
Total Funds carried		forward				140,138	462,637	3,200	605,975