**Charity number: 1133127**
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **UNAUDITED**
**ELDERS' REPORT AND FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 DECEMBER 2023**
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **CONTENTS**
||Page|
|---|---|
|**Reference and administrative details of the charity, its Elders and advisers**|1|
|**Elders' report**|2 - 5|
|**Independent examiner's report**|6|
|**Statement of financial activities**|7|
|**Balance sheet**|8|
|**Notes to the financial statements**|9 - 23|
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS ELDERS AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **Elders**
Mr Daniel Ellison McQuillin Mr Jeremy Graham Paul Campling Mr Terence John Ward Rev Keith Morrison Mrs Jill Margaret Franklin Dr Martin Jonathan Richard Hall
## **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 2023**
The Elders present their annual report together with the financial statements of the Lindfield United Reformed Church Charity for the year 1 January 2023 to 31 December 2023.
## **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 2023 Lindfield URC continued to hold services every week, support members pastorally and serve the local community actively. The hybrid nature of services which initially started as a consequence of Covid restrictions has continued and we intend to offer this indefinitely. This encourages people to attend services in person but makes them available online to anyone who is unable to attend in person. We hold services each week on a Sunday, and there is a Wednesday worship service each month. 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 continues to be a great success since launching in 2021.
Page 2
**LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **ELDERS' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023**
## **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 retains the Silver status under the ECO Church award, which it received in 2022, 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.
We continue to welcome new worshippers and members to our fellowship, while some of our long standing members have moved or sadly passed away. 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 2023 the level of reserves was consistent with this policy.
## **c. Result for the year**
Our income is predominantly through gifts and legacies from our members and visitors; We have various additional sources of income including premises letting and gift aid relief.
Overall there was a small decrease in total net assets 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 had 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.
Page 3
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **ELDERS' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023**
## **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.
## **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. A Church Meeting usually takes place every other month. There are a series of Committees with delegated responsibilities for specific aspects of church life 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.
Page 4
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **ELDERS' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023**
## **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.
## **Post year end events**
We continue to hold our hybrid services and offer our mid week groups 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: 18 June 2024
Page 5
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2023**
## **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 2023.
## **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: 29 July 2024 Brian T Cook FCA
## **GMBC LLP**
Chartered Tax Advisers and Accountants
Page 6
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023**
|**Note**
**Income from:**
Donations and legacies
3
Other trading activities
4
Investments
5
**Total income**
**Expenditure on:**
Charitable activities
7
**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**
**2023**
**£**
**78,501**
**5,340**
**305**
**84,146**
**88,716**
**88,716**
**(4,570)**
**(4,570)**
**45,083**
**(4,570)**
**40,513**|**Restricted**
**funds**
**2023**
**£**
**21,783**
**198**
**-**
**21,981**
**21,574**
**21,574**
**407**
**407**
**2,352**
**407**
**2,759**|**Total**
**funds**
**2023**
**£**
**100,284**
**5,538**
**305**
**106,127**
**110,290**
**110,290**
**(4,163)**
**(4,163)**
**47,435**
**(4,163)**
**43,272**|_Total_
_funds_
_2022_
_£_
_78,872_
_5,242_
_36_
_84,150_
_88,317_
_88,317_
_(4,167)_
_(4,167)_
_51,602_
_(4,167)_
_47,435_|
|---|---|---|---|---|
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 9 to 23 form part of these financial statements.
Page 7
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **BALANCE SHEET AS AT 31 DECEMBER 2023**
|**Note**
**Fixed assets**
Tangible assets
11
**Current assets**
Debtors
12
Cash at bank and in hand
Creditors: amounts falling due within one
year
13
**Net current assets**
**Total assets less current liabilities**
Creditors: amounts falling due after more
than one year
14
**Net assets excluding pension asset**
**Total net assets**
**Charity funds**
Restricted funds
16
Unrestricted funds
16
**Total funds**|**13,715**
**37,032**
**50,747**
**(6,123)**|**2023**
**£**
**7,662**
**7,662**
**44,624**
**52,286**
**(9,014)**
**43,272**
**43,272**
**2,759**
**40,513**
**43,272**|_5,081_
_37,160_
_42,241_
_(2,195)_|_2022_
_£_
_7,389_|
|---|---|---|---|---|
|||||_7,389_
_40,046_|
|||||_47,435_
_-_|
|||||_47,435_|
||||||
|||||_47,435_|
|||||_2,352_
_45,083_|
||||||
|||||_47,435_|
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: 18 June 2024
The notes on pages 9 to 23 form part of these financial statements.
Page 8
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **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, RH16 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 9
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **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 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.
## **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.
Page 10
**LINDFIELD UNITED REFORMED CHURCH CHARITY**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **2. Accounting policies (continued)**
## **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.
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.
With the agreement of the Church Meeting a policy was agreed in 2022 not to use Designated funds. These continue to be incorporated within the General Fund. Similarly, where possible during 2022 there was a reduction in the use of some Restricted Funds. With the express agreement of those who had made gifts of this nature, existing Restricted funds were incorporated in the General Fund. However where future Grants or Gifts are made on a Restricted basis they will continue to be shown as such. The purpose of this is to improve transparency and flexibility as to the funds available to the Charity.
Page 11
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **3. Income from donations and legacies**
|**Unrestricted**
**funds**
**2023**
**£**
**Donations**
Offerings - standing orders
53,644
Offerings - envelopes
90
Offerings - loose collections
4,567
Income tax refunds under gift aid
10,950
Youth work donations
-
**Grants**
Synod grants
-
Donations
9,250
Legacies
-
**Subtotal**
9,250
78,501
_Total 2022_
_63,505_|**Restricted**
**funds**
**2023**
**£**
-
-
-
-
-
21,783
-
-
-
21,783
_15,366_|**Total**
**funds**
**2023**
**£**
**53,644**
**90**
**4,567**
**10,950**
**-**
**21,783**
**9,250**
**-**
**9,250**
**100,284**
_78,871_|_Total_
_funds_
_2022_
_£_
_47,216_
_290_
_3,883_
_10,675_
_8,979_
_6,387_
_1,216_
_225_|
|---|---|---|---|
||||_1,441_|
|||||
||||_78,871_|
|||||
Page 12
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **4. Income from other trading activities**
## **Income from fundraising events**
|**Unrestricted**
**funds**
**2023**
**£**
Premises hire
2,595
Romans 1:11 bursary
-
Mission giving
-
Miscellaneous receipts
2,745
**Total 2023**
5,340
_Total 2022_
_4,382_|**Restricted**
**funds**
**2023**
**£**
-
-
198
-
198
_861_|**Total**
**funds**
**2023**
**£**
**2,595**
**-**
**198**
**2,745**
**5,538**
_5,243_|_Total_
_funds_
_2022_
_£_
_1,185_
_438_
_423_
_3,197_|
|---|---|---|---|
||||_5,242_|
|||||
## **5. Investment income**
|**Unrestricted**
**funds**
**2023**
**£**
Interest received
305
**Analysis of grants**
**Grants to**
**Institutions**
**2023**
**£**
Mission giving
1,678|**Total**
**funds**
**2023**
**£**
**305**
**Total**
**funds**
**2023**
**£**
**1,678**|_Total_
_funds_
_2022_
_£_
_36_|
|---|---|---|
|||_Total_
_funds_
_2022_
_£_
_1,969_|
## **6. Analysis of grants**
Page 13
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **7. Analysis of expenditure on charitable activities**
## **Summary by fund type**
|**Unrestricted**
**funds**
**2023**
**£**
Other expenditure
15,447
Ministry and mission fund
38,124
Church
27,655
Worship and teaching
250
Ministerial
7,240
**Total 2023**
88,716
_Total 2022_
_81,930_|**Restricted**
**funds**
**2023**
**£**
627
-
20,947
-
-
21,574
_6,387_|**Total**
**2023**
**£**
**16,074**
**38,124**
**48,602**
**250**
**7,240**
**110,290**
_88,317_|_Total_
_2022_
_£_
_14,557_
_45,276_
_20,520_
_-_
_7,964_|
|---|---|---|---|
||||_88,317_|
|||||
## **8. Analysis of expenditure by activities**
|Other expenditure
Ministry and mission fund
Church
Worship and teaching
Ministerial
**Total 2023**
_Total 2022_|**Activities**
**undertaken**
**directly**
**2023**
**£**
4,740
38,124
48,602
250
7,240
98,956
_77,122_|**Grant**
**funding of**
**activities**
**2023**
**£**
1,678
-
-
-
-
1,678
_1,969_|**Support**
**costs**
**2023**
**£**
9,656
-
-
-
-
9,656
_9,226_|**Total**
**funds**
**2023**
**£**
**16,074**
**38,124**
**48,602**
**250**
**7,240**
**110,290**
_88,317_|_Total_
_funds_
_2022_
_£_
_14,557_
_45,276_
_20,520_
_-_
_7,964_|
|---|---|---|---|---|---|
||||||_88,317_|
|||||||
Page 14
**LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **8. Analysis of expenditure by activities (continued)**
## **Analysis of direct 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
**Total 2023**
_Total 2022_|**Other**
**expenditure**
**2023**
**Ministry and**
**mission**
**fund**
**2023**
**£**
**£**
-
38,124
2,303
-
1,364
-
1,073
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
4,740
38,124
_3,362_
_45,277_|**Church**
**2023**
**£**
-
-
-
-
-
-
575
3,768
4,141
891
4,251
33,744
-
280
952
48,602
_20,520_|**Worship**
**and**
**teaching**
**2023**
**£**
-
250
-
-
-
-
-
-
-
-
-
-
-
-
-|
|---|---|---|---|
|||||
||||250|
|||||
||||_-_|
Page 15
**LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **8. Analysis of expenditure by activities (continued)**
## **Analysis of direct costs (continued)**
|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
**Total 2023**
_Total 2022_
**Analysis of support costs**|**Ministerial**
**2023**
**£**
-
375
-
-
1,200
3,513
-
1,060
-
1,092
-
-
-
-
-
7,240
_7,964_|**Total**
**funds**
**2023**
**£**
**38,124**
**2,928**
**1,364**
**1,073**
**1,200**
**3,513**
**575**
**4,828**
**4,141**
**1,983**
**4,251**
**33,744**
**-**
**280**
**952**
**98,956**
_77,122_|_Total_
_funds_
_2022_
_£_
_45,277_
_1,214_
_1,563_
_748_
_1,200_
_3,351_
_441_
_5,147_
_3,502_
_1,649_
_3,803_
_8,060_
_141_
_265_
_761_|
|---|---|---|---|
||||_77,122_|
|||||
|Depreciation
Ministry and mission fund
General expenses
Printing and stationery
Accounting fees|**Other**
**expenditure**
**2023**
**£**
2,649
435
290
162
6,120
9,656|**Total**
**funds**
**2023**
**£**
**2,649**
**435**
**290**
**162**
**6,120**
**9,656**|_Total_
_funds_
_2022_
_£_
_1,847_
_479_
_-_
_150_
_6,750_|
|---|---|---|---|
||||_9,226_|
Page 16
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **9. Independent examiner's remuneration**
||**2023**|_2022_|
|---|---|---|
||**£**|_£_|
|Fees payable to the charity's independent examiner for the independent|||
|examination of the charity's annual accounts|**630**|_630_|
|Fees payable to the charity's independent examiner in respect of:|||
|All other services not included above|**6,120**|_6,120_|
## **10. Elders' remuneration and expenses**
During the year, no Elders received any remuneration or other benefits _(2022 - £NIL)_ .
During the year ended 31 December 2023, no Elder expenses have been incurred _(2022 - £NIL)_ .
Page 17
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **11. Tangible fixed assets**
|**Cost or valuation**
At 1 January 2023
Additions
Disposals
At 31 December 2023
**Depreciation**
At 1 January 2023
Charge for the year
On disposals
At 31 December 2023
**Net book value**
At 31 December 2023
_At 31 December 2022_
**Debtors**
Trade debtors
Other debtors
Prepayments and accrued income
Tax recoverable|**Fixtures and**
**fittings**
**£**
**11,409**
**211**
**-**
**11,620**
**5,841**
**1,156**
**-**
**6,997**
**4,623**
_5,567_||**Office**
**equipment**
**£**
**11,955**
**2,712**
**(5,466)**
**9,201**
**10,133**
**760**
**(4,732)**
**6,161**
**3,040**
_1,822_
**2023**
**£**
**40**
**272**
**5,018**
**8,385**
**13,715**|**Total**
**£**
**23,364**
**2,923**
**(5,466)**
**20,821**
**15,974**
**1,916**
**(4,732)**
**13,158**
**7,663**
_7,389_
_2022_
_£_
_157_
_272_
_4,166_
_486_
_5,081_|
|---|---|---|---|---|
||||||
||||||
||||||
||||||
||||||
||||||
## **12. Debtors**
Page 18
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **13. Creditors: Amounts falling due within one year**
|Other loans
Trade creditors
Accruals and deferred income|**2023**
**£**
**2,254**
**1,845**
**2,024**
**6,123**|_2022_
_£_
_-_
_1,358_
_837_|
|---|---|---|
||||
|||_2,195_|
## **14. Creditors: Amounts falling due after more than one year**
||**2023**|_2022_|
|---|---|---|
||**£**|_£_|
|Other loans|**9,014**|_-_|
## **15. Financial instruments**
||**2023**|_2022_|
|---|---|---|
||**£**|_£_|
|**Financial assets**|||
|Financial assets measured at fair value through income and expenditure|**37,032**|_37,160_|
Financial assets measured at fair value through income and expenditure comprise the balances on the Charity's bank accounts.
Page 19
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **16. Statement of funds**
## **Statement of funds - current year**
|**Unrestricted funds**
General Fund
**Restricted funds**
Mission Giving
Synod for repairs
**Total of funds**|**Balance at 1**
**January**
**2023**
**£**
**45,083**
**2,352**
**-**
**2,352**
**47,435**|**Income**
**£**
**84,146**
**-**
**21,981**
**21,981**
**106,127**|**Expenditure**
**£**
**(88,716)**
**(627)**
**(20,947)**
**(21,574)**
**(110,290)**|**Balance at**
**31**
**December**
**2023**
**£**
**40,513**|
|---|---|---|---|---|
|||||**1,725**
**1,034**|
|||||**2,759**|
|||||**43,272**|
Page 20
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **16. 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
Synod for repairs
**Total of funds**|_Balance at_
_1 January_
_2022_
_£_
_51,333_
_25,754_
_77,087_
_(35,964)_
_41,123_
_7,729_
_1,491_
_1,259_
_-_
_10,479_
_51,602_|_Income_
_£_
_-_
_-_
_-_
_67,923_
_67,923_
_8,979_
_861_
_-_
_6,387_
_16,227_
_84,150_|_Expenditure_
_£_
_-_
_-_
_-_
_(81,930)_
_(81,930)_
_-_
_-_
_-_
_(6,387)_
_(6,387)_
_(88,317)_|_Transfers_
_in/out_
_£_
_(51,333)_
_(25,754)_
_(77,087)_
_95,054_
_17,967_
_(16,708)_
_-_
_(1,259)_
_-_
_(17,967)_
_-_|_Balance at_
_31_
_December_
_2022_
_£_
_-_
_-_|
|---|---|---|---|---|---|
||||||_-_|
||||||_45,083_|
||||||_45,083_|
||||||_-_
_2,352_
_-_
_-_|
||||||_2,352_|
||||||_47,435_|
Page 21
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **17. Summary of funds**
## **Summary of funds - current year**
|General funds
Restricted funds|_Balance at_
_1 January_
_2022_
_£_
_77,087_
_(35,964)_
_10,479_
_51,602_|**Balance at 1**
**January**
**2023**
**£**
**45,083**
**2,352**
**47,435**
_Income_
_£_
_-_
_67,923_
_16,227_
_84,150_|**Income**
**£**
**84,146**
**21,981**
**106,127**
_Expenditure_
_£_
_-_
_(81,930)_
_(6,387)_
_(88,317)_|**Expenditure**
**£**
**(88,716)**
**(21,574)**
**(110,290)**
_Transfers_
_in/out_
_£_
_(77,087)_
_95,054_
_(17,967)_
_-_|**Balance at**
**31**
**December**
**2023**
**£**
**40,513**
**2,759**|
|---|---|---|---|---|---|
||||||**43,272**|
||||||_Balance at_
_31_
_December_
_2022_
_£_
_-_
_45,083_
_2,352_|
|**Summary of funds - prior year**||||||
|Designated funds
General funds
Restricted funds||||||
||||||_47,435_|
Page 22
## **LINDFIELD UNITED REFORMED CHURCH CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **18. Analysis of net assets between funds**
## **Analysis of net assets between funds - current year**
|**Unrestricted**
**funds**
**2023**
**£**
Tangible fixed assets
7,662
Current assets
47,988
Creditors due within one year
(6,123)
Creditors due in more than one year
(9,014)
**Total**
40,513|**Restricted**
**funds**
**2023**
**£**
-
2,759
-
-
2,759|**Total**
**funds**
**2023**
**£**
**7,662**
**50,747**
**(6,123)**
**(9,014)**
**43,272**|
|---|---|---|
## **Analysis of net assets between funds - prior year**
|Tangible fixed assets
Current assets
Creditors due within one year
**Total**|_Unrestricted_
_funds_
_2022_
_£_
_7,389_
_39,889_
_(2,195)_
_45,083_|_Restricted_
_funds_
_2022_
_£_
_-_
_2,352_
_-_
_2,352_|_Total_
_funds_
_2022_
_£_
_7,389_
_42,241_
_(2,195)_
_47,435_|
|---|---|---|---|
Page 23