2021-03-31-accounts - Esher Green Baptist Church

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					2021	2020
						F
Net income					9,772	42,398
Unrestricted	Revenue		Funds available	for
the general	purposes		ofthe Charity		186,161	161,598
Designated	Revenue		Funds		1,859,565	1,854,356
Total Unrestricted		Funds			2,045,726	2,035,954
Restricted	Revenue	Funds
Total Funds					2,045,726	2,035,954

			Notes	Current year	Current year	Current year	Prior Year
				Unrestricted Funds	Restricted Funds	Total Funds	Total Funds
				2021f	2021f	2021f	2020f
Income & Endowments		from:
Donations 8 Legacies			20	200,093	1,625	201,718	235,049
Other trading activities			21				2,050
Investments			22	112		112	175
Other			23				1,491
Total income				200,205	1,625	201,830	238,765
Expenditure on:
Charitable activities			27	190,433	1,625	192,058	192,407
Total expenditure				190,433	1,625	192,058	192,407
Net gains on investments			9				(3,960)
Net income for the	year			9,772		9,772	42,398
Transfers between	funds
Net income after transfers				9,772		9,772	42,398
Net movement in funds				9,772		9,772	42,398
Reconciliation offunds:-
Total funds brought	forward			2,035,954		2,035,954	1,993,556
Total funds carried	forward			2,045,726		2,045,726	2,035,954

Balance sheet a		at 3	1 March 2021
				Notes	2021	2020
Fixed assets
Tangible assets					63,333	73,322
Investments in Associated			Company		465,187	465,187
Total fixed assets					528,520	538,509
Current assets
Debtors				10	1,389,385	1,392,463
Cash at bank and in		hand			130,025	107,332
Total current assets					1,519,410	1,499,795
Creditors: amounts		falling due within
one year					(2,204)	(2,350)
Net current assets					1,517,206	1,497,445
Total assets less current			liabilities		2,045,726	2,035,954
Creditors: amounts		falling due after more
than one year				12
The total net assets		ofthe charity			2,045,726	2,035,954
The total net assets		ofthe charity are funded		by the funds ofthe charity, as follows:-
Restricted funds
Restricted Revenue	Funds			16
Unrestricted Funds
Unrestricted Revenue		Funds		16	186,161	181,598
Designated Funds
Designated Revenue		Funds		16	1,859,565	1,854,356
Total charity funds					2,045,726	2,035,954

dual value	over estimated useful liv	es.
Plant and	machinery	5%straight	line
Furniture	8 equipment	10%straight	line
Office equipment		33%straight	line

							2021	2020
								f
The net surplus	before tax in the financial year is stated after charging:-
Depreciation ofowned fixed assets							11,685	11,515
Pension costs							5,292	4,920
.Staff costs	and	emoluments
Salary costs							2021	2020
							6	f
Gross Salaries							72,556	65,680
Employer's National		Insurance	for	all	staff		2,028	1,308
Employer's operating		costs of	defined		contribution	pension schemes	5,292	4,920
Total salaries,	wages end related			costs			79,876	71,908
Numbers ofstaff employed							2021	2020
The number of	total	staff employed		in	the year wes			5

7. Herita e	assets not	assets not	included in the	included in the	included in the	included in the	accoun	ts	ts
The Church	premises		are considered				to be	inalienable		and	historic assets		and		are excluded	from		the
balance sheet because			reliable	cost		information		is not available,			and	valuation	would		incur significant		costs
which would	be onerous		compared		with the additional				benefit gained			by users of	the	accounts.
8.Tan ible	fixed	assets
											Plant &		Furniture					Total
											Machinery		&	fixtures
												6
Cost
At 1 April 2020												73,855			82,634		156,489
Additions															1,696			1,696
At 31 March	2021											73,855			84,330		158,185
Depreciation
At 1 April 2020												25,557			57,610			83,167
Charge for the year												3,693			7,992			11,685
At 31 March	2021											29,250			65,602			94,852
Net book value
At 31 March	2021											44,605			18,728			63,333
At 31 March	2020											48,298			25,024			73,322
9.Investments in		Associated		Com		an
								Investments in subsidiary undertakings			Listed Investments		Other Classes of Investments					Total
Carrying values of investments
At 1 April 2020									465,187								465,187
Revaluations
At 31 March	2021								465,187								465,187
Analysis between		fair value and		historical			cost
Investments	as above held at equity				method				465,187								465,187

10.Debtors
					2021	2020
					E	E
Loan to Esher	Green Baptist Trust		Ltd		1,381,511	1,381,511
Prepayments	and accrued	income			2,762	2,721
Other debtors					5,112	8,231
					1,389,385	1,392,463
11.Creditors:	amounts	fallin	due within one	ear
					2021	2020
						E
Accruals					1,792	1,690
PAYE, NIC VAT and other		taxes
Other creditors					412	660
					2,204	2,350
12.Creditors:	amounts	fallin	due after one	ear
					2021	2020
					E	E
Loans from LBPBsnd LBA
13.Income and Ex enditure account summa
					2021	2020
					E	E
At 1 April 2020					2,035,954	1,993,556
Net income for the year					9,772	42,398
At 31 March 2021					2,045,726	2,035,954

15.Particulars of	how art	icular	funds	are re resented	b assets and liab	b assets and liab	ilities	ilities
At31March 2021				Unrestricted Funds	Designated Funds		Restricted Funds		Total Funds
Tangible Fixed Assets				63,333					63,333
Investments at valuation:—
Fixed asset investments						465,187			465,187
Current Assets				125,032	1,394,378				1,519,410
Current Liabilities				(2,204)					(2,204)
Long Term Liabilities
				186,161	1,859,565				2,045,726
At31March 2020				Unrestricted Funds	Designated Funds		Restricted Funds		Total Funds
Tangible Fixed Assets				73,322					73,322
Investments at valuation:—
Fixed asset investments						465,187			465,187
Current Assets				110,626	1,389,169				1,499,795
Current Liabilities				(2,350)					(2,350)
Long Term Liabilities
				181,598	1,854,356				2,035,954
16,Chan e in total	funds over the		ear as shown in Note 15 anal			sed b individual		funds
				Funds brought forward from 2020	Movement in funds in 2021		Transfers between funds in 2021		Funds carried forward to 2022
					See note 17
Unrestricted and designated		funds:-
Unrestricted revenue	funds			181,598		25,706	(21,143)		186,161
Designated revenue	funds			1,854,356		(15,934)		21,143	1,859,565
Total unrestricted and designated			funds	2,035,954		9,772			2,045,726
Restricted funds:-
Other restricted
Total restricted funds
Total charity funds				2,035,954		9,772			2,045,726

7.Anal sis of m	ov	ements	in funds ov	er the ear as shown	in Note 17
				Income	Expenditure	Other Gains ft Losses	Movements in Funds
				2021	2021	2021	2021
				f	f
Unrestricted and	designated		funds:-
Unrestricted revenue		funds		170,174	(144,468)		25,706
Designated revenue		funds		30,031	(45,965)		(15,934)
Restricted funds:-
Other restricted				1,625	(1,625)
				201,830	(192,058)		9,772
				Funds brought forward from 2020	Movement in funds in 2021	Transfers between funds in 2021	Funds carried forward to 2022
Designated Funds
Esher Green Baptist		Trust Ltd		465,187			465,187
Housing Fund				176,238			176,238
Park Road Development				1,205,273			1,205,273
Mission Support Fund				1,515	(15,934)	15,000	581
Building Redecoration		Fund		6,143		6,143	12,286
Total Designated	Fund			1,854,356	(15,934)	21,143	1,859,565

				Current year	Current year	Current year	Prior Year
				Unrestricted Funds	Restricted Funds	Total Funds	Total Funds
				2021	2021	2021	2020
					f	f
Donations and gifts from individuals
General donations				102,456		102,456	93,393
Gift aid recoverable				25,077		25,077	29,291
Offerings				72,560		72,560	100,914
Sundry donations					1,625	1,625	11,451
Total donations	and gifts from		individuals	200,093	1,625	201,718	235,049
Revenue grants	and donations		from non
public bodies
Total private sector revenue		grants
Total Donations	and Legacies			200,093	1,625	201,718	235,049

		Current year	Current year	Current year	Prior Year
		Unrestricted Funds	Restricted Funds	Total Funds	Total Funds
		2021	2021	2021	2020
			f	f	f
Hall letting					2,050
Total from other	activities				2,050
22. Investment	income
		Current year	Current year	Current year	Prior Year
		Unrestricted Funds	Restricted Funds	Total Funds	Total Funds
		2021f	2021	2021	2020f
Bank interest Receivable		112		112	175
Total investment	income	112		112	175

						Current year	Current year	Current year	Prior Year
						Unrestricted Funds	Restricted Funds	Total Funds	Total Funds
						2021	2021	2021	2020
						6	f	f	f.
Summary ofOther	income
Ministry charitable activity									1,491
Sundry other income
Total other income									1,491
24. Ex enditure on charitable				activities		-Direct s endin
						Current year	Current year	Current year	Prior Year
						Unrestricted Funds	Restricted Funds	Total Funds	Total Funds
						2021	2021	2021	2020
						6	F	F.
Gross wages and salaries			—charitable		activities	72,556		72,556	65,680
Employers' Nl - Charitable			activities			2,028		2,028	1,308
Defined contribution activities	pension costs			-	charitable	5,292		5,292	4,920
Travel and Subsistence		—Charitable		Activities		377		377	1,223
Training and conferences						110		110	2,948
Direct restricted expenditure							1,625	1,625	16,769
Home mission						33,665		33,665	20,766
Overseas mission						12,300		12,300	8,500
Ministries charitable	activities					15,801		15,801	28,737
Total direct spending						142,129	1,625	143,754	150,851
25.Su ort costs	for	charitable			activities
						Current year	Current year	Current year	Prior Year
						Unrestricted Funds	Restricted Funds	Total Funds	Total Funds
						2021f	2021 f	2021	2020 f
Premises Expenses
Light heat and power						6,221		6,221	6,217
Premises repairs & renewals						12,892		12,892	3,835
Property insurance						3,629		3,629	3,537
Administrative overheads
Telephone, fax and internet						1,386		1,386	2,095
Stationery and printing						438		438	2,893
Subscriptions						2,387		2,387	1,355
Equipment expenses						264		264	138
Accounting services						5,357		5,357	4,832
Removal costs
Other office expenses						2,245		2,245	3,102
Professional fees paid		to	advisors		other than
the auditor orexaminer
Legal fees
Financial costs
Bank charges						408		408	747
Loan interest
Depreciation costs						11,685		11,685	11,515
Support costs before reallocation						46,912		46,912	40,266
Total support costs						46,912		46,912	40,266

				Current year	Current year	Current year	Prior Year
				Unrestricted Funds	Restricted Funds	Total Funds	Total Funds
				2021	2021	2021	2020
					f	f	f
Independent	Examiner's		fees	1,392		1,392	1,290
27.Total Charitable ex enditure
				Current year	Current year	Current year	Prior Year
				Unrestricted Funds	Restricted Funds	Total Funds	Total Funds
				2021	2021	2021	2020
				f		f.	f
Total direct spending				142,129	1,625	143,754	150,851
Total support	costs			46,912		46,912	40,266
Total Governance		costs		1,392		1,392	1,290
Total charitable		expenditure		190,433	1,625	192,058	192,407