2022-03-31-accounts - Esher Green Baptist Church

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fully detailed in the		accounts, can b	e summarise	d as follows:—
				2022	202'I
				6	5
Net income				-23,378	9,772
Unrestricted Revenue the general purposes		Funds available cfthe Charity	for	156,718	186,161
Designated Revenue		Funds		1,865,630	1,859,565
Total Unrestricted	Funds			2,022,348	2,045,726
Restricted Revenue	Funds
Total Funds				2,022,348	2,045,726

			Notes	Current year	Current year	Current year	Prior Year
				Unrestricted Funds	Restricted Funds	Total Funds	Total Funds
				2022	2022 6	2022 6	2021f
Income 8 Endowments		from:
Oonaticns &Legacies			20	168,941		168,941	201,716
Investments			21	401		401	112
Other			22	167		187
Tots I income				169,529		169,629	201,830
Expenditure on:
Charitable activities			25	168,145		188,145	192,058
Total expenditure				188,145		188,145	192,056
Net gains on investments			9	(4,752)		(4,762)
Net income for the	year			(23,378)		(23,378)	9,772
Transfers between	funds
Net income after transfers				(23,378)		(23,378)	9,772
Net movement in funds				(23,376)		(23,378)	9,772
Reconciliation offunds:-
Total funds brought	fonvard			2,045,726		2,045,726	2,035,954
Total funds carried	forward			2,022,348		2,022,348	2,045,726

alance sheet as	at 31		March 2021
				Notes	2022	2021
Fixed assets
Tangible assets					58,326	63,333
Investments in Associated		Company			460,425	465,187
Total fixed assets					518,751	528,520
Current assets
Debtors				10	1,395,910	1,389,385
Cash at bank and in	hand				109,514	130,025
Total current assets					1,505,424	1,519,410
Creditors: amounts	falling		due within
one year					(1,827)	(2,204)
Net current assets					1,503,597	1,517,206
Totari assets less conant		liabilities			2,022,348	2,045,726
Creditors: amounts	falling		due after more
than one year				12
The total net assets	ofthe		charity		2,022,348	2,045,726

Restricted	funds
Restricted Revenue		Funds		16
Unrestricted	Funds
Unrestricted	Revenue		Funds	16	156,718	186,161
Designated	Funds
Designated	Revenue		Funds	16	1,865,630	1,859,565
Total charity funds					2,022,348	2,045,726

reciation has been provided atthe fo e over estimated useful lives.	llowing rates in order to wri	te of
Plant and machinery	5%straight	line
Furniture 5equipment	10%straight	line
AV equipment	20% straight	line
Office equipment	33%straight	line

4.Net sur lus	befor	e tax in	the	fin	ancial ear
							2022	2021
								E
The net surplus	before tax in the financial year is stated affer charging:-
Depreciation of	owned fixed assets						13,354	11,685
Pension casts							5,402	5,292
5.Staff costs and emoluments
Sa/ary costs							2022	2021
							E	E
Grass Salaries							74,162	72,556
Employer's National		Insurance	for	ea	staff		2,218	2,028
Employer's operating		costs of	defined		contribution	pension schemes	5,402	5,292
Total salaries,	wages and related			costs			81,782	79,876
Ivumbers ofstaff employed							2022	2021
The number of	total	staff employed		in	the year was		4

onerous compared with the additional be Tan ible fixed assets	nefit gainecf by users ofthe accounts.
	Plant 8	Furniture	Total
	Machinery	&fixtures
	f
Cost
At 1 April 2021	73,855	84,330	158,185
Additions		8,347	8,347
At 31 March 2D22	73,855	92,677	166,532
Depreciation
At 1 April 2021	29,250	65,602	94,S52
Charge for the year	3,692	9,662	13,354
At 31 March 2022	32,942	75,264	108,206
Net book value
At 31 March 2022	40,913	17,413	58,326
At 31 March 2021	44,605	18,728	63,333

Investments in	Associated Com an
		investments in subsidiary undertakings	Listed Investments	Other Classes of Investments	Total
		6
Carrying values of	investments
At 1 April 2021		465,187			465,187
Revaiuatians		(4,762)			(4,762)
At 31 March 2022		46D,425			46D,425
Analysis between	fair value and historical cost
Investments as above held at equity method		460,425			460,425

10.Debtors
						2022	2021
							E
Loan to Eshar	Green Baptist Trust			Ltd		1,386,272	1,381,5'i 1
Prepayments	and accrued	income				3,010	2,762
Other debtors						6,628	5,112
						1,395,910	1,389,385
11.Creditors:	amounts	fallin		due within one	ear
						2022	2021
						E	E
Accruais						1,300	1,792
PAVE, NIC VAT and other taxes
Other creditors						527	412
						1,827	2,204
12.Creditors:	amounts	fallin		due after one	ear
						2022	2021
						E	E
13.Income and Ex enditure			account summa
						2022	2021
						E
At 1 April 2021						2,045,726	2,035,954
Net income forthe year						(23,378)	9,772
At 31 March	2022					2,022,348	2,045,726

At31tgarch 2022					Unrestricted Funds	Unrestricted Funds	Designated Funds Restricted Funds	Designated Funds Restricted Funds	Designated Funds Restricted Funds	Total Funds
						E				E
Tangible Fixed Assets						58,326				58,326
Investments at valuation:-
Fixed asset investmenls								460,425		460,425
Current Assets						100,219	1,405,205			1,5D5,424
Current Liabilities						(1,827)				lI1,827)
Long Term Liabilities
						156,718	1,865,630			2,022,348
At 31ttfsrch 2021					Unrestricted Funds		Designated Funds Restricted Funds			Total Funds
						E				E
Tangible Fixed Assets						83,333				63,333
Investments at valuation:-
Fixed asset inveslmenls								465,187		465,187
Current Assets						125,D32	1,394,378			1,519,410
Current Liabilities						(2,204)				(2,204)
Long Term Liabilities
						186,161	1,859,565			2,D45,726
16.Chan e in total funds over			the	ear as	shown	in Note 15 anal sed b individual			funds
					Funds brought forward from 2D21		Movement in funds in 2022 Transfers between funds in 2022			Funds carried forward to 2023
							See note 17
Unrestricted snd designated			funds:-
Unrestricted revenue		funds				186,161		(11,288)	(18,155)	166,718
Designated revenue		funds				1,859,565		(12,090)	18,155	1,865,630
Total unrestricted	and designated			funds		2,045,726		(23,378)		2,022,348
Restricted funda:-
Other restricted
Total restricted funds
Total charity funds						2,045,726		(23,378)		2,022,348

						Income	Expenditure	Other Gains &Losses	Movements in Funds
						2022	2022	2022	2022
						E	E
Unrestncted	and designated				funds:-
Unrestricted	revenue			funds		144,100	(155,388)		(11,288)
Designated	revenue		funds			25,429	(37,519)		(12,090)
Restricted	funds:-
Other restricted
						169,529	(192,907)		(23,378)
						Funds brought forward from 2021	Movement in funds in 2022	Transfers between funds in 2022	Funds rarried forward to 2023
Designated	Funds
Esher Green Baptist			Trust Ltd			465,187	(4,762)		460,425
Housing Fund						176,238		4,762	181,0DD
Park Road	Development					1,205,273			1,205,273
Mission Support Fund						581	(7,328)	7,250	5D3
Building Redecoration				Fund		12,286		6,143	18,429
Total Designated		Fund				1,859,565	(12,D9D)	18,155	1,865,630

20.Donations a	n	d Le acie	s
					Current year	Current year	Current year	Prior Year
					Unrestricted Funds	Restricted Funds	Total Funds	Total Funds
					2022	2022	2022	2021
					E	E,	E	E
Donations and	gifts from individuals
General donations					88,146		88,146	102,456
GIR aid recoverable					22,741		22,741	25,077
Offerings					58,054		58,054	72,560
Sundry donations								1,625
Total donations		and gifts from		individuals	168,941		168,941	201,718
Revenue grants		and donations		from non
public bodies
Total private sector revenue			grants
Total Donations		and Legacies			168,941		168,941	201,718
21.Irtvestment	income
					Current year	Current year	Current year	Prior Year
					Unrestricted Funds	Restricted Funds	Total Funds	Total Funds
					2022	2022	2022	2021
					E	E	E	E
Sank Interest Receivable					401		401	112
Total investment		income			401		401	112

.Othe	r income and aine
		Current year	Current year	Current year	Prior Year
		Unrestricted Funds	Restricted Funds	Total Funds	Total Funds
		2022	2022	2022	2021
			E	E	E
Summary of Other income Ministry charitable artiviiy				187
Sundry	other income
Total other income		187		187

23 Ex enditure on charitable act	ivities - Dire	ct s endin
		Current year	Current year	Current year	Prior Year
		linrestricted Funds	Restricted Funds	Total Funds	Total Funds
		2022	2022	2D22	2021
		E	E		E
Grass wages and salaries - charitable	activities	74,162		74,162	72,556
Employers' Nl - Charitable artivities		2,218		2,218	2,028
Defined contribution pension costs - activities	charitable	5,402		5,402	5,292
Travel and Subsistence - Charitable Activities		390		390	377
Training and conferences		777		777	110
Direct restricted expenditure					1,625
Horne mission		26,357		25,357	33,665
Overseas mission		6,400		6,40D	12,300
Ministries charitable activities		28,179		28,179	15,801
Total direct spending		143,885		143,885	143,754
24, Su ort costs for charitable activities
		Current year	Current year	Current year	Prior Year
		unrestricted Funds	Restricted Funds	Total Funds	Total Funds
		2022	2022	2022	2021
			E	E	E
Premises Expenses
Light heat and power		7,019		7,019	6,221
Premises repairs & renewals		6,243		6,243	12,892
Properly insurance		3,729		3,729	3,629
Administrative overheads
Telephone, fax and internet		1,373		1,373	1,386
Stationery and printing		1,058		1,058	438
Subscriptions		2,409		2,409	2,387
Equipment expenses		280		280	264
Accounting services		4,768		4,768	5,357
Removal costs
Other office expenses		2,634		2,634	2,245
Professional fees paid to advisors	other than
the auditor orexaminer
Legal fees
Independent Examiner's fees		900		900	1,392
Financial costs
BanK charges		493		493	408
Loan interest
Deprewstion costs		13,354		13,354	11,685
Support costs before reallocation		44,260		44,260	48,304
Total support costs		44,260		44,26D	48,304
25.Total Charitable ex enditure
		Current year	Current year	Current year	Prior Year
		Unrestricted Funds	Restricted Funds	Total Funds	Total Funds
		2022	2D22	2022	2021
		E	E	E	E
Totaldirect spending		143,885		143,885	143,754
Total support costs		44,260		44,260	48,304
Total charitable expenditure		188,145		188.145	192,058