**Charity number: 1133127**
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **UNAUDITED**
**ELDERS' REPORT AND FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 DECEMBER 2021**
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **CONTENTS**
||Page|
|---|---|
|**Reference and administrative details of the charity, its Elders and advisers**|1|
|**Elders' report**|2 - 6|
|**Independent examiner's report**|7|
|**Statement of financial activities**|8|
|**Balance sheet**|9|
|**Notes to the financial statements**|10 - 24|
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS ELDERS AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2021**
## **Elders**
Mrs Susan Peta Gooch (resigned 28 November 2021) Mr Daniel Ellison McQuillin Mr Jeremy Graham Paul Campling Mrs Lesley Maria Sparks (resigned 20 May 2021) Mr Terence John Ward Rev Keith Morrison
## **Charity registered number**
1133127
## **Principal office**
50 High Street Lindfield West Sussex RH16 2HL
## **Accountants**
GMBC LLP Chartered Tax Advisers and Accountants Marine House 151 Western Road Haywards Heath West Sussex RH16 3LH
Page 1
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **ELDERS' REPORT FOR THE YEAR ENDED 31 DECEMBER 2021**
The Elders present their annual report together with the financial statements of the Lindfield United Reformed Church Charity for the 1 January 2021 to 31 December 2021.
## **Objectives and activities**
## **a. Policies and objectives**
In setting objectives and planning for activities, the Elders have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
## **b. Strategies for achieving objectives**
As a local congregation of the United Reformed Church, Lindfield United Reformed Church seeks to advance the Christian religion through its activities and the facilities offered to the community by its building and described more specifically in its mission statement as:
- Encountering God through daily praise, prayer, bible reading
- Encouraging one another to discover and fulfil Gods plan for our lives
- Demonstrating Gods love by meeting physical and spiritual needs, local and world wide
- Worshipping God, sharing the good news of Jesus and seeing lives changed by His love
The Elders’ Meeting is aware of the Charity Commission's guidance on public benefit in "The Advancement of Religion for the Public Benefit" and has regard to it in the administration of the Church.
The Elders’ Meeting believes that the Church provides benefit to the public by:
- providing resources and facilities for public worship, pastoral care and spiritual, moral and intellectual development, both for the congregation and for anyone else who wishes to benefit from what the Church offers - promoting Christian values and service by members of the congregation to the community, for the benefit of individuals and society as a whole
## **c. Main activities undertaken to further the charity's purposes for the public benefit**
Throughout 2021 Lindfield URC continued to hold services every week, support members pastorally and serve the local community actively. This was online as necessary to meet COVID regulations and protect members and hybrid whenever meeting in person was possible. The church with the aid of a grant invested in the equipment to continue to offer live services online indefinitely. By the end of 2021 all midweek groups had reopened and Sunday services and the monthly Wednesday worship service had fully restarted. During the week we host and organise a range of regular activities including those for young people and various other groups within the fellowship and on behalf of the local community.
The premises continue to be used to host and support a number of large scale public events as well as being let for the use of community groups. The Repair Cafe, meeting monthly on the premises has been a great success since launching in 2021.
Page 2
**LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **ELDERS' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021**
## **Achievements and performance**
## **a. Review of activities**
Throughout the year Lindfield United Reformed Church has continued to fulfil the objectives as set out above.
Lindfield URC qualified for Bronze status under the ECO Church award in recognition of the faithful and sustainable stewardship of our resources and buildings, as a response to our engagement with local and global environmental issues and in recognition of the commitment within the personal lifestyles of our members to demonstrate our love for God and one another generously and responsibly.
While a number of long standing members moved away during the pandemic we have also seen new members come into membership and a number of new people attending services regularly, both in person and online. We have a very up to date website www.lindfieldurc.org.uk as well as active engagement with members and the local community via social media.
## **Financial review**
## **a. Going concern**
After making appropriate enquiries, the Elders have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
## **b. Reserves policy**
It is the policy of the Elders to maintain a level of reserves sufficient to cover three months anticipated expenditure. At 31 December 2021 the level of reserves was consistent with this policy.
Page 3
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **ELDERS' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021**
## **c. Result for the year**
Our income comprises various sources of income including premises letting and gift aid relief. However, it is predominantly through the gifts and legacies from our members and visitors.
Provision is made for future capital expenditure by making transfers into designated funds. Some gifts are made into restricted funds for specific purposes including the generous support by our members of external Mission Activities.
Overall there was a small increase in total cash assets of around £3,300 (just over 10%) during the year. The Elders’ Meeting has reviewed the possible risks facing the Church and believes that it has appropriate safeguards in place to control and mitigate such risks. Whilst the COVID pandemic and associated restrictions have affected the way the fellowship operated, the Elders are not aware of any incidents or occurrences which would threaten the work or assets of the Church.
## **Structure, governance and management**
## **a. Constitution**
Lindfield United Reformed Church Charity is a registered charity, number 1133127, and is constituted under a Trust deed.
The principal object of the charity is to provide regular public worship for all and to promote and teach the christian faith to all ages and give pastoral care and support to members and others in need.
## **b. Methods of appointment or election of Elders**
The members of the Elders Meeting are the Minister in pastoral charge (if any) and members of Lindfield United Reformed Church nominated and elected by its members in Church Meeting. Elders serve for three years, retire by rotation and are eligible for re-election. There is no limit on the number of consecutive periods of service. The members of the Elders’ Meeting are the trustees of the registered charity during their period of service as elders.
Page 4
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **ELDERS' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021**
## **Structure, governance and management (continued)**
## **c. Organisational structure and decision-making policies**
The activities of Lindfield United Reformed Church are overseen by the Elders’ Meeting of the Church in accordance with the provisions of the structure of the United Reformed Church determined by the General Assembly of the United Reformed Church, and supplemented by the rules and constitution of the Lindfield Church locally. The governing document of the Registered Charity is a statement adopted by the Church Meeting on 11th June 2009.
The Elders’ Meeting is responsible for the financial administration of the Church and the care and maintenance of the premises and the Manse. The Church Meeting (of all voting members and regular worshippers wishing to attend) gives general guidance on the life and work of the Church.
There is normally an Elders meeting each month, and these have continued to be held ‘virtually’ during the pandemic. The Church Meeting usually takes place every other month but this pattern has been interrupted at the current time. There are a series of Committees with delegated responsibilities for specific aspects of church life and which report to the Elders Meeting.
There is an Annual Meeting of the Church meeting, usually in November, which includes a process for the election of Elders, who are subsequently ordained into the role serving terms of office of 3 years. On ordination Elders also become trustees while they are serving.
## **Elders' responsibilities statement**
The Elders are responsible for preparing the Elders' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the Elders to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Elders are required to:
• select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
• make judgments and accounting estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Elders are responsible for keeping proper accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Page 5
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
**ELDERS' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021**
## **Post year end events**
We have been able to hold hybrid services since the year end. We are continuing to make our worship and teaching available online for those who cannot attend in person.
Approved by order of the members of the board of Elders and signed on their behalf by:
**Mr Daniel Ellison McQuillin** (Elder and Church Secretary)
Date: 31 May 2022
Page 6
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2021**
## **Independent examiner's report to the Elders of Lindfield United Reformed Church Charity ('the charity')**
I report to the charity Elders on my examination of the accounts of the charity for the year ended 31 December 2021.
## **Responsibilities and basis of report**
As the Elders of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
Your attention is drawn to the fact that the charity has prepared the accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
This report is made solely to the charity's Elders in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the charity's Elders those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's Elders, for my work or for this report.
Signed:
Signed: Dated: 31 May 2022 Brian T Cook FCA
## **GMBC LLP**
Chartered Tax Advisers and Accountants
Page 7
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021**
|**Note**
**Income from:**
Donations and legacies
3
Other trading activities
4
Investments
5
**Total income**
**Expenditure on:**
Raising funds
6
Charitable activities
8
**Total expenditure**
**Net (expenditure)/income**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
Net movement in funds
**Total funds carried forward**|**Unrestricted**
**funds**
**2021**
**£**
**79,186**
**2,224**
**10**
**81,420**
**-**
**81,571**
**81,571**
**(151)**
**(151)**
**41,274**
**(151)**
**41,123**|**Restricted**
**funds**
**2021**
**£**
**37,645**
**643**
**-**
**38,288**
**-**
**34,653**
**34,653**
**3,635**
**3,635**
**6,844**
**3,635**
**10,479**|**Total**
**funds**
**2021**
**£**
**116,831**
**2,867**
**10**
**119,708**
**-**
**116,224**
**116,224**
**3,484**
**3,484**
**48,118**
**3,484**
**51,602**|_Total_
_funds_
_2020_
_£_
_103,323_
_8,240_
_98_
_111,661_
_57_
_115,662_
_115,719_
_(4,058)_
_(4,058)_
_52,176_
_(4,058)_
_48,118_|
|---|---|---|---|---|
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 10 to 24 form part of these financial statements.
Page 8
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **BALANCE SHEET AS AT 31 DECEMBER 2021**
|**Note**
**Fixed assets**
Tangible assets
13
**Current assets**
Debtors
14
Cash at bank and in hand
Creditors: amounts falling due within one
year
15
**Net current assets**
**Total net assets**
**Charity funds**
Restricted funds
17
Unrestricted funds
17
**Total funds**|**17,890**
**30,128**
**48,018**
**(1,246)**|**2021**
**£**
**4,830**
**4,830**
**46,772**
**51,602**
**10,479**
**41,123**
**51,602**|_16,214_
_26,839_
_43,053_
_(972)_|_2020_
_£_
_6,037_|
|---|---|---|---|---|
|||||_6,037_
_42,081_|
||||||
|||||_48,118_|
|||||_6,844_
_41,274_|
||||||
|||||_48,118_|
The financial statements were approved and authorised for issue by the Elders and signed on their behalf by:
## **Mr Daniel Ellison McQuillin**
(Elder and Church Secretary) Date: 31 May 2022
The notes on pages 10 to 24 form part of these financial statements.
Page 9
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
## **1. General information**
Lindfield United Reformed Church Charity is a charity constitued by Trust Deed. It is registered with the Charity Commission of England and Wales under registration number 1133127. Its principal office is at 50 High Street, Lindfield, West Sussex, TH16 2HL
## **2. Accounting policies**
## **2.1 Basis of preparation of financial statements**
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
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.
Lindfield United Reformed Church Charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
## **2.2 Income**
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the charity has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the charity, can be reliably measured.
Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.
Page 10
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
## **2. Accounting policies (continued)**
## **2.3 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Expenditure on raising funds includes all expenditure incurred by the charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the charity's objectives, as well as any associated support costs.
Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.
All expenditure is inclusive of irrecoverable VAT.
## **2.4 Interest receivable**
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
## **2.5 Tangible fixed assets and depreciation**
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, .
Depreciation is provided on the following basis:
|Fixtures and fittings|-|20% Reducing balance|
|---|---|---|
|Office equipment|-|20% Reducing balance|
## **2.6 Debtors**
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Page 11
**LINDFIELD UNITED REFORMED CHURCH CHARITY**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
## **2. Accounting policies (continued)**
## **2.7 Cash at bank and in hand**
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **2.8 Liabilities and provisions**
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
## **2.9 Financial instruments**
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
## **2.10 Fund accounting**
General funds are unrestricted funds which are available for use at the discretion of the Elders in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Elders for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Page 12
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
## **3. Income from donations and legacies**
|**Unrestricted**
**funds**
**2021**
**£**
**Donations**
Offerings - standing orders
64,056
Offerings - envelopes
276
Offerings - loose collections
1,282
Income tax refunds under gift aid
13,572
Youth work donations
-
**Grants**
Covid JRS Claims
-
Synod grants
-
Donations
-
Legacies
-
79,186
_Total 2020_
_74,276_|**Restricted**
**funds**
**2021**
**£**
-
-
-
-
13,101
5,999
18,545
-
-
37,645
_29,047_|**Total**
**funds**
**2021**
**£**
**64,056**
**276**
**1,282**
**13,572**
**13,101**
**5,999**
**18,545**
**-**
**-**
**116,831**
_103,323_|_Total_
_funds_
_2020_
_£_
_(54,886)_
_1,347_
_2,708_
_13,336_
_17,766_
_11,280_
_-_
_109,772_
_2,000_|
|---|---|---|---|
||||_103,323_|
|||||
## **4. Income from other trading activities Income from fundraising events**
|**Unrestricted**
**funds**
**2021**
**£**
Premises hire
320
Romans 1:11 bursary
-
Mission giving
-
Miscellaneous receipts
1,904
**Total 2021**
2,224
_Total 2020_
_7,282_|**Restricted**
**funds**
**2021**
**£**
-
400
243
-
643
_958_|**Total**
**funds**
**2021**
**£**
**320**
**400**
**243**
**1,904**
**2,867**
_8,240_|_Total_
_funds_
_2020_
_£_
_1,260_
_675_
_283_
_6,022_|
|---|---|---|---|
||||_8,240_|
|||||
Page 13
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
## **5. Investment income**
||**Unrestricted**|**Total**|_Total_|
|---|---|---|---|
||**funds**|**funds**|_funds_|
||**2021**|**2021**|_2020_|
||**£**|**£**|_£_|
|Interest received|10|**10**|_98_|
## **6. Expenditure on raising funds**
## **Costs of raising voluntary income**
||**Unrestricted**|**Total**|_Total_|
|---|---|---|---|
||**funds**|**funds**|_funds_|
||**2021**|**2021**|_2020_|
||**£**|**£**|_£_|
|Brochures and material|-|**-**|_57_|
## **7. Analysis of grants**
||**Grants to**|**Total**|_Total_|
|---|---|---|---|
||**Institutions**|**funds**|_funds_|
||**2021**|**2021**|_2020_|
||**£**|**£**|_£_|
|Mission giving|3,957|**3,957**|_8,552_|
Page 14
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
## **8. Analysis of expenditure on charitable activities**
## **Summary by fund type**
|**Unrestricted**
**funds**
**2021**
**£**
Other expenditure
14,331
Ministry and mission fund
47,652
Church
13,047
Worship and teaching
-
Youth
-
Ministerial
6,541
**Total 2021**
81,571
_Total 2020_
_87,125_|**Restricted**
**funds**
**2021**
**£**
357
-
18,546
-
15,750
-
34,653
_28,537_|**Total**
**funds**
**2021**
**£**
**14,688**
**47,652**
**31,593**
**-**
**15,750**
**6,541**
**116,224**
_115,662_|_Total_
_funds_
_2020_
_£_
_17,761_
_47,652_
_17,188_
_307_
_27,051_
_5,703_|
|---|---|---|---|
||||_115,662_|
|||||
## **9. Analysis of expenditure by activities**
|Other expenditure
Ministry and mission fund
Church
Worship and teaching
Youth
Ministerial
**Total 2021**
_Total 2020_|**Activities**
**undertaken**
**directly**
**2021**
**£**
2,938
47,652
31,593
-
15,750
6,541
104,474
_101,670_|**Grant**
**funding of**
**activities**
**2021**
**£**
3,957
-
-
-
-
-
3,957
_8,552_|**Support**
**costs**
**2021**
**£**
7,793
-
-
-
-
-
7,793
_5,439_|**Total**
**funds**
**2021**
**£**
**14,688**
**47,652**
**31,593**
**-**
**15,750**
**6,541**
**116,224**
_115,661_|_Total_
_funds_
_2020_
_£_
_17,760_
_47,652_
_17,188_
_307_
_27,051_
_5,703_|
|---|---|---|---|---|---|
||||||_115,662_|
|||||||
Page 15
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
## **9. Analysis of expenditure by activities (continued)**
## **Analysis of direct costs**
|Staff costs
Ministry and mission fund
General expenses
Communication
Printing and stationery
Motor vehicles
Council tax
Junior Church
Insurance
Light and heat
Water
Cleaning
Repairs and renewals
Equipment
Piano tuning
Copying and reproduction
licences
Central Sussex United Area
**Total 2021**
_Total 2020_|**Other**
**expenditure**
**2021**
**Ministry and**
**mission**
**fund**
**2021**
**£**
**£**
-
-
-
47,652
375
-
2,287
-
276
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2,938
47,652
_3,769_
_47,652_|**Church**
**2021**
**£**
-
-
-
-
-
-
-
-
3,956
2,352
97
2,173
21,400
499
115
1,001
-
31,593
_17,188_|**Worship**
**and**
**teaching**
**2021**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
_307_|**Youth**
**2021**
**£**
15,750
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
|---|---|---|---|---|
||||||
|||||15,750|
||||||
|||||_27,051_|
Page 16
**LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
## **9. Analysis of expenditure by activities (continued)**
## **Analysis of direct costs (continued)**
|Staff costs
Ministry and mission fund
General expenses
Communication
Printing and stationery
Motor vehicles
Council tax
Junior Church
Insurance
Light and heat
Water
Cleaning
Repairs and renewals
Equipment
Piano tuning
Copying and reproduction licences
Central Sussex United Area
**Total 2021**
_Total 2020_|**Ministerial**
**2021**
**£**
-
-
166
-
-
1,200
3,231
-
926
-
750
-
268
-
-
-
-
6,541
_5,703_|**Total**
**funds**
**2021**
**£**
**15,750**
**47,652**
**541**
**2,287**
**276**
**1,200**
**3,231**
**-**
**4,882**
**2,352**
**847**
**2,173**
**21,668**
**499**
**115**
**1,001**
**-**
**104,474**
_101,670_|_Total_
_funds_
_2020_
_£_
_26,395_
_47,652_
_3,678_
_2,136_
_(1,423)_
_1,200_
_3,184_
_307_
_4,547_
_4,403_
_191_
_5,169_
_2,038_
_1,024_
_-_
_969_
_200_
_101,670_|
|---|---|---|---|
Page 17
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
## **9. Analysis of expenditure by activities (continued)**
## **Analysis of support costs**
|**Other**
**expenditure**
**2021**
**£**
Depreciation
1,208
Ministry and mission fund
426
Computer
-
Printing and stationery
207
Accounting fees
5,952
7,793
**10.**
**Independent examiner's remuneration**
Fees payable to the charity's independent examiner for the independent
examination of the charity's annual accounts
Fees payable to the charity's independent examiner in respect of:
All other services not included above|**Total**
**funds**
**2021**
**£**
**1,208**
**426**
**-**
**207**
**5,952**
**7,793**
**2021**
**£**
**630**
**5,310**|_Total_
_funds_
_2020_
_£_
_1,509_
_257_
_27_
_-_
_3,646_|
|---|---|---|
|||_5,439_|
|||_2020_
_£_
_630_
_2,880_|
## **11. Staff costs**
|Wages and salaries
The average number of persons employed by the charity during the year was
Youth pastor|**2021**
**£**
**15,750**
**15,750**
as follows:
**2021**
**No.**
**-**|_2020_
_£_
_26,394_|
|---|---|---|
||||
|||_26,394_|
|||_2020_
_No._
_1_|
Page 18
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
## **11. Staff costs (continued)**
No employee received remuneration amounting to more than £60,000 in either year.
## **12. Elders' remuneration and expenses**
During the year, no Elders received any remuneration or other benefits _(2020 - £NIL)_ .
During the year ended 31 December 2021, no Elder expenses have been incurred _(2020 - £NIL)_ .
## **13. Tangible fixed assets**
|**Cost or valuation**
At 1 January 2021
At 31 December 2021
**Depreciation**
At 1 January 2021
Charge for the year
At 31 December 2021
**Net book value**
At 31 December 2021
_At 31 December 2020_|**Fixtures and**
**fittings**
**£**
**7,002**
**7,002**
**3,812**
**638**
**4,450**
**2,552**
_3,190_|**Office**
**equipment**
**£**
**11,956**
**11,956**
**9,108**
**569**
**9,677**
**2,279**
_2,848_|**Total**
**£**
**18,958**|
|---|---|---|---|
||||**18,958**|
||||**12,920**
**1,207**|
||||**14,127**|
||||**4,831**|
||||_6,038_|
Page 19
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
## **14. Debtors**
|Trade debtors
Other debtors
Prepayments and accrued income
Tax recoverable|**2021**
**£**
**336**
**272**
**5,618**
**11,664**
**17,890**|_2020_
_£_
_330_
_201_
_4,315_
_11,368_|
|---|---|---|
||||
|||_16,214_|
## **15. Creditors: Amounts falling due within one year**
|Trade creditors
Other creditors
Accruals and deferred income|**2021**
**£**
**490**
**-**
**756**
**1,246**|_2020_
_£_
_322_
_139_
_511_|
|---|---|---|
||||
|||_972_|
## **16. Financial instruments**
||**2021**|_2020_|
|---|---|---|
||**£**|_£_|
|**Financial assets**|||
|Financial assets measured at fair value through income and expenditure|**30,128**|_26,839_|
Financial assets measured at fair value through income and expenditure comprise the balances on the Charity's bank accounts.
Page 20
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
## **17. Statement of funds**
## **Statement of funds - current year**
|**Unrestricted funds**
**Designated funds**
Legacies Reserve
Building Fund
**General funds**
General Fund
**Total Unrestricted funds**
**Restricted funds**
Youth Work Fund
Mission Giving
Events
Synod for repairs
**Total of funds**|**Balance at 1**
**January**
**2021**
**£**
**51,333**
**25,754**
**77,087**
**(35,813)**
**41,274**
**4,379**
**1,206**
**1,259**
**-**
**6,844**
**48,118**|**Income**
**£**
**-**
**-**
**-**
**81,420**
**81,420**
**19,100**
**643**
**-**
**18,545**
**38,288**
**119,708**|**Expenditure**
**£**
**-**
**-**
**-**
**(81,571)**
**(81,571)**
**(15,750)**
**(358)**
**-**
**(18,545)**
**(34,653)**
**(116,224)**|**Balance at**
**31**
**December**
**2021**
**£**
**51,333**
**25,754**
**77,087**
**(35,964)**
**41,123**
**7,729**
**1,491**
**1,259**
**-**
**10,479**
**51,602**|
|---|---|---|---|---|
Page 21
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
## **17. Statement of funds (continued)**
## **Statement of funds - prior year**
|**Unrestricted funds**
**Designated funds**
Legacies Reserve
Building Fund
**General funds**
General Fund
**Total Unrestricted funds**
**Restricted funds**
Youth Work Fund
Mission Giving
Events
**Total of funds**|_Balance at_
_1 January_
_2020_
_£_
_49,333_
_25,754_
_75,087_
_(27,139)_
_47,948_
_2,383_
_584_
_1,259_
_4,226_
_52,174_|_Income_
_£_
_2,000_
_-_
_2,000_
_79,658_
_81,658_
_29,047_
_958_
_-_
_30,005_
_111,663_|_Expenditure_
_£_
_-_
_-_
_-_
_(87,182)_
_(87,182)_
_(27,051)_
_(1,486)_
_-_
_(28,537)_
_(115,719)_|_Transfers_
_in/out_
_£_
_-_
_-_
_-_
_(1,150)_
_(1,150)_
_-_
_1,150_
_-_
_1,150_
_-_|_Balance at_
_31_
_December_
_2020_
_£_
_51,333_
_25,754_
_77,087_
_(35,813)_
_41,274_
_4,379_
_1,206_
_1,259_
_6,844_
_48,118_|
|---|---|---|---|---|---|
Page 22
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
## **18. Summary of funds**
## **Summary of funds - current year**
|Designated funds
General funds
Restricted funds|**Balance at 1**
**January**
**2021**
**£**
**77,087**
**(35,813)**
**6,844**
**48,118**|**Income**
**£**
**-**
**81,420**
**38,288**
**119,708**|**Expenditure**
**£**
**-**
**(81,571)**
**(34,653)**
**(116,224)**|**Balance at**
**31**
**December**
**2021**
**£**
**77,087**
**(35,964)**
**10,479**
**51,602**|
|---|---|---|---|---|
## **Summary of funds - prior year**
|Designated funds
General funds
Restricted funds|_Balance at_
_1 January_
_2020_
_£_
_75,087_
_(27,139)_
_4,226_
_52,174_|_Income_
_£_
_2,000_
_79,658_
_30,005_
_111,663_|_Expenditure_
_£_
_-_
_(87,182)_
_(28,537)_
_(115,719)_|_Transfers_
_in/out_
_£_
_-_
_(1,150)_
_1,150_
_-_|_Balance at_
_31_
_December_
_2020_
_£_
_77,087_
_(35,813)_
_6,844_
_48,118_|
|---|---|---|---|---|---|
Page 23
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
## **19. Analysis of net assets between funds**
## **Analysis of net assets between funds - current year**
|**Unrestricted**
**funds**
**2021**
**£**
Tangible fixed assets
4,830
Current assets
37,539
Creditors due within one year
(1,246)
**Total**
41,123|**Restricted**
**funds**
**2021**
**£**
-
10,479
-
10,479|**Total**
**funds**
**2021**
**£**
**4,830**
**48,018**
**(1,246)**
**51,602**|
|---|---|---|
## **Analysis of net assets between funds - prior year**
|Tangible fixed assets
Current assets
Creditors due within one year
**Total**|_Unrestricted_
_funds_
_2020_
_£_
_6,038_
_36,210_
_(974)_
_41,274_|_Restricted_
_funds_
_2020_
_£_
_-_
_6,844_
_-_
_6,844_|_Total_
_funds_
_2020_
_£_
_6,038_
_43,054_
_(974)_
_48,118_|
|---|---|---|---|
Page 24