## **Sanderstead United Reformed Church** ## **End of Year Financial Statements** ## **Year ending 31 December 2022** **Charity Registration Number: 1134178** **Sanderstead United Reformed Church Sanderstead Hill Sanderstead Surrey CR2 0HB** Financial Statements 2022 ## **Sanderstead United Reformed Church** ## **Contents** **Page 3 Legal and Administrative Information Page 4 Trustees’ Report Independent Examiner’s Report to the Page 6 Trustees Page 7 Statement of Financial Activities Page 8 Balance Sheet** **Pages 9 to 14 Notes to the Financial Statements** _Page 2_ Financial Statements 2022 ## **Sanderstead United Reformed Church** ## **Legal & Administrative Information** **For the year ended 31 December 2022** **START OF FINANCIAL YEAR** 1st January 2022 **END OF FINANCIAL YEAR** 31st December 2022 **TRUSTEES AT 31ST DECEMBER 2022** Julie Barrington Linda Currion Malcolm Dalton Jonathan Dean Barbara Gregory Philip Jesse Yvonne Murdoch Judy Sadler Ian Spring Shirley Steele Lyndon Thomas Sylvia Trickey Freda Watson-Steward Robin Worthington The existing trustees appoint any new trustees following the provisions laid out in the organisation's governing instrument. ## **LEGAL STATUS** Registered with the Charity Commission 8th February 2010. ## **GOVERNING INSTRUMENT** Trusts distilled from the United Reformed Church Acts of Parliament (1971 and 1982) and the Scheme of Union (1972). ## **OBJECTS** The object of this charity is the advancement of the Christian faith for the benefit of the public in accordance with the Scheme of Union of the United Reformed Church. ## **CORRESPONDENCE ADDRESS** Mr Brian Dymond 25 Sanderstead Court Addington Road South Croydon Surrey CR2 8RA ## **PRIMARY BANKERS** Clydesdale Bank CAF Bank Ltd 35 Regent Street 25 Kings Hill Avenue London SW1Y 4ND West Malling Kent ME19 4JQ ## **INDEPENDENT EXAMINER** Joanna Goodridge MICB JG & Associates Marco Polo House 3-5 Lansdowne Road Croydon CR0 2BX _Page 3_ Financial Statements 2022 ## **Sanderstead United Reformed Church** ## **Trustees’ Report** ## **For the year ended 31 December 2022** This report includes information required by the Charities (Accounts and Reports) Regulations 2016 and the Statement of Recommended Practice for Accounting by Charities 2005. The Church Elders who are also the Charity Trustees present their report together with the unaudited financial statements of the charity for the year to 31st December 2022. Sanderstead United Reformed Church Charity is a local church of the United Reformed Church in Great Britain, and is a member church of the Southern Synod of the Church. It was registered as a Charity on 8th February 2010 with Charity Number 1134178. The Church building and manse are vested in URC Southern Synod Trust Ltd as trustees and held for the benefit of Sanderstead United Reformed Church in accordance with the trusts applicable to URC properties . ## **Objectives & Activities** The activities of Sanderstead 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 of Sanderstead United Reformed Church. The governing document of the Charity is a statement adopted by the Church Meeting on 20th September 2009. As a local congregation of the United Reformed Church, Sanderstead United Reformed Church seeks to advance the Christian religion through its activities and facilities offered to the community. The Church has for many years been engaged in a wide variety of activities, linking the worshipping life of the Church with the wider community in which it serves, as part of our outreach initiative. Activities included are as follows: - Pastoral work & links to Abbeyfield Care Home - Youth & children’s work, Scouts and a Toddler Group - Social & fundraising events such as fayres and jumble sales - Arts activities include the Parlour Players Amateur Dramatic Group, Literary Society, Music concerts and a Choir - Lawn Tennis Club - Scottish Country Dance Group - Women’s Guild and a Working Circle – providing knitted goods to various organisations. - Full details of all its activities can be found on the Church website at www.surc.org.uk. The Elders' Meeting is aware of the Charity Commissioner'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; and - promoting Christian values and service by members of the congregation to the community, for the benefit of individuals and society as a whole. _Page 4_ Financial Statements 2022 ## **Financial Review** During 2022, the Church made a surplus of £11k, which was better than expected. It was, however, significantly less than the surplus made in 2021 of £82k, but this was due to several exceptional sources of income during the previous year, which included a substantial legacy and an insurance claim for the impact of Covid during 2020 and 2021. The Church had agreed on a deficit budget for 2022 of £-17k, but we managed to keep expenditures lower than budget and income was better than expected. Our main source of additional income was due in no small part to the sterling work of our lettings volunteers who managed to replace several of our long-term users lost through the Covid pandemic. In addition, a concerted effort was made to increase money raised through social events, with the Jubilee providing an additional opportunity for fundraising during the year. This had the benefit of not only increasing money raised from the generosity of Church members and friends, but also the opportunity to socialize with others. A further initiative began in the autumn when Café Church was established. In addition to a couple of legacies, we also decided to make our TRIO Appeal (The Responsibility Is Ours) an annual event, and was repeated in the autumn on the Anniversary of the Church. This saw Members making one off donations, or increasing their regular giving to support Church funds. The Church Minister post remains vacant, so we are able to continue to rent out the manse and offset any expenditure on the manse against this income, which included a significant refurbishment of the garage during the year. Our aging buildings remain a concern for the Church, with regular maintenance carried out as necessary and with the help from the URC Property Fund. The Church has again had to set a deficit budget for 2023, and the Trustees are mindful of the precarious nature of the Church finances, and with this in mind, the longer-term prospects for the Church are being reviewed. ## **Reserves Policy** The Church had previously experienced a period of reserves being severely depleted and now replenishes those reserves when able and uses them to provide a secure platform from which to continue to deliver the Church's objectives. The Designated Funds have been established for specific purposes and these are explained in the notes to the accounts. The investment of the reserves has been reviewed during 2023, with a view to maximizing the return gained on investments and ensuring that they are compliant with FCSO limits. A new platform is now being used, with a panel elected by the Trustees to monitor. ## **Trustees Responsibilities** The Charities Act 2011 requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the trust and of the surplus of the trust for that period. In preparing those financial statements the trustees are required to: - Select suitable accounting policies and apply them consistently - Make judgements and estimates that are reasonable and prudent - Prepare financial statements on the going concern basis unless it is inappropriate to presume that the trust will continue in existence. The trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the trust. They are also responsible for safeguarding the assets of the trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Signed on behalf of the Trustees: Julie Barrington Treasurer Date: 17 June 2023 _Page 5_ Financial Statements 2022 ## **Independent Examiner’s Report on the Accounts** Report to the members of Sanderstead United Reformed Church on the accounts for the year ended 31st December 2022 set out on pages 7 to 14. ## **Respective responsibilities of trustees and examiner** The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year section 144(2) of the Charity’s Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to: - examine the accounts under section 145 of the 2011 Act; - follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act); and - state whether particular matters have come to my attention. ## **Basis of independent examiner's statement** My examination was carried out in accordance with General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below. ## **Independent examiner's statement** In connection with my examination, no matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements: - 1) - to keep accounting records have not been kept in accordance with section 130 of the Charities Act 2011; and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met or - accounting records comply with the accounting requirements of the Act 2011 have not been met; or - 2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. ## **Joanna Goodridge MICB** Dated: 18[th] September 2023 ## **JG & Associates** Marco Polo House 3-5 Lansdowne Road Croydon CR0 2BX _Page 6_ Financial Statements 2022 ## **Statement of Financial Activities** ||**Unrestricted**
**Restricted**
**Endowment**
**Total**
**Prior year**
**funds**
**funds**
**funds**
**funds**
**total funds**| |---|---| |**Incoming resources**
Incoming resources from generated funds
Voluntary income
Activities for generating funds
Investment income
Other incoming resources
**Total income**
**Resources used**
Charitable activities
Ministerial costs
URC Ministry & Mission Fund
Church costs
Teaching costs
Communications and outreach
Donations
**Total expenditure**
Gains / losses on investment assets
**Net income / (expenditure) resources before**
**transfer**
**Transfers**
Gross transfers between funds - in
Gross transfers between funds - out
**Other recognised gains / losses**
Gains on revaluation, fixed assets, charity's own use
**Net movement in funds**
**Total funds brought forward**
**Total funds carried forward**
**Represented by**
**Unrestricted**
General fund
Legacy
**Designated**
Care
Maintenance
Manse Letting
New Car
Office Equipment
Organ
Special Maintenance|£95,969
—
—
£95,969
£108,338
£25,939
—
—
£25,939
£18,397
£2,175
—
—
£2,175
£1,916
£29,294
—
—
£29,294
£99,307| ||**£153,379**
**—**
**—**
**£153,379**
**£227,959**
£4,274
—
—
£4,274
£1,859
£51,600
—
—
£51,600
£51,600
£70,421
—
—
£70,421
£81,867
£7,103
—
—
£7,103
£6,401
£4,233
—
—
£4,233
£4,063
£3,217
—
—
£3,217
£2,669| ||**£140,849**
**—**
**—**
**£140,849**
**£148,462**
(£1,903)
—
—
(£1,903)
£2,293| ||**£10,626**
**—**
**—**
**£10,626**
**£81,790**
£18,000
—
—
£18,000
£45,288
(£18,000)
—
—
(£18,000)
(£45,288)
—
—
—
—
—| ||**£10,626**
**—**
**—**
**£10,626**
**£81,790**| ||**£352,767**
**—**
**—**
**£352,767**
**£270,977**| ||**£363,394**
**—**
**—**
**£363,394**
**£352,767**
£159,208
—
—
£159,208
£162,479
£120,564
—
—
£120,564
£116,814
£4,868
—
—
£4,868
£5,373
£1,805
—
—
£1,805
£1,727
£21,346
—
—
£21,346
£19,164
£15,104
—
—
£15,104
£15,104
£7,622
—
—
£7,622
£7,622
£10,847
—
—
£10,847
£10,104
£22,027
—
—
£22,027
£14,377| _Page 7_ Financial Statements 2022 ## **Balance sheet** |**Class and code**
**Description**|**This year**
**Last year**| |---|---| |**Fixed assets**
1050
Equipment
1051
Furniture
1052
Car
1053
Charity Property Fund 17632 units
1054
AV Equipment
**Total Fixed assets**
**Current assets**
1001
CafBank current account
1002
CafBank Deposit account
1003
Clydesdale current account
1004
Deposit Investments
1005
Shawbrook Bank - 1 Year
Z05
Debtors and prepayments
**Total Current assets**
**Liabilities**
Z04
Accounts Payable
Z04
Accruals
**Total Liabilities**
**Net Asset surplus(deficit)**
**Reserves**
Excess / (deficit) to date
Z01
Starting balances
Z02
Other gains/(losses)
Z03
Gains and losses own use
**Total Reserves**
**Represented by funds**
Unrestricted
Designated
Restricted
Endowment
**Total**|—
—
—
—
—
—
£22,283
£24,186
—
—| ||**£22,283**
**£24,186**
£1,102
(£50)
£122,593
£83,203
£5,580
£1,788
£50,000
£50,000
£150,000
£150,000
£19,075
£51,413| ||**£348,351**
**£336,355**
£7,113
£7,610
£127
£164| ||**£7,240**
**£7,774**| ||**£363,394**
**£352,767**| ||£12,529
£79,497
£352,767
£270,977
(£1,903)
£2,293
—
—| ||**£363,394**
**£352,767**
£279,772
£279,294
£83,621
£73,473
—
—
—
—| ||**£363,394**
**£352,767**| _Page 8_ Financial Statements 2022 ## **Notes to the Financial Statements For the year ended 31st December 2022** ## **1. Accounting Policies** ## **1a Basis of Accounting** The financial statements have been prepared under the Historical Cost Convention in accordance with the Charities Act 2011, Statement of Recommended Practice “Accounting and Reporting by Charities (SORP 2015). The accounts have been prepared on an ongoing basis. The charity meets the definition of a Public Benefit Entity under FRS102. No restatement was required in making the transition to FRS102. The date of transition was 1[st] January 2015. ## **1b Fund Accounting** Unrestricted funds are available for use at the discretion of the church in furtherance of its charitable objectives. Restricted funds are subjected to restrictions on their expenditure imposed by the donor, or contained in the terms of a grant. Endowment funds are funds the capital of which must be maintained; normally only income arising from investment of the endowment may be used, either as restricted or unrestricted funds depending on the purpose and terms on which the endowment was established. ## **1c Tangible Fixed Assets** Freehold property: The Trustees of the church and manse buildings are the URC (Southern Province) Trust Ltd who hold them upon trust for purposes connected with Sanderstead URC. Expenditure incurred on the church and manse is written off in the year it is incurred. Depreciation is provided at the following annual rates calculated to write off assets over their estimated useful lives: Car 25% straight line (over 4 years) Furniture 10% straight line (over 10 years) Equipment, including Audio Visual 33.33% straight line (over 3 years) Investment assets: These are stated at mid-market values on the balance sheet date. Changes in valuation over the year are recognised in the Statement of Financial Activities. ## **1d Incoming Resources** All voluntary giving is included in the financial statements for the period in which it is received. Donations under Gift Aid plus the associated tax recovery are recognised as income when the donation is received. Legacies are accounted for when their receipt is certain and can be properly quantified. All other income is generally recognised when it is receivable. ## **1e Resources Expended** The URC Ministry & Mission Fund contribution is paid regularly and is included in the financial statements for the year to which it relates. Resources expended are recognised in the period to which they are incurred and include attributable VAT which cannot be recovered. They are allocated to the particular activity to which they relate. Governance costs represent direct expenditure on the governance of the church, including the production and independent scrutiny of these financial statements. As most of the management and activity of the church is carried out by volunteers, this intangible cost is not included in the financial statements as this voluntary contribution to the life of the church is incalculable. ## **1f Taxation** As part of the United Reformed Church, the Church is an excepted charity within the meaning of the Taxes Acts. Accordingly it is potentially exempt from taxation in respect of income and capital gains received to the extent that such income or gains are applied to exclusively charitable purposes. No provision for taxation has been made in these financial statements. _Page 9_ Financial Statements 2022 ## **2. Statement of assets and liabilities** ||**General Designated**
**Restricted Endowment**
**This year**
**Last year**| |---|---| |**Fixed assets - Investments**
Charity Property Fund 17632 units -
**Totals**
**Fixed assets - Tangible assets**
Equipment -
Furniture -
**Totals**
**Current assets - Cash at bank and in hand**
CafBank current account -
CafBank Deposit account -
Clydesdale current account -
Deposit Investments -
Shawbrook Bank - 1 Year -
**Totals**
**Current assets - Debtors**
Debtors and prepayments -
**Totals**
**Liabilities - Creditors: Amounts falling due in**
**one year**
Accounts Payable -
Accruals -
**Totals**
**Grand total**|£17,342
£4,940
—
—
£22,283
£24,186| ||**£17,342**
**£4,940**
**—**
**—**
**£22,283**
**£24,186**
(£4,600)
£4,600
—
—
—
—
(£1,682)
£1,682
—
—
—
—| ||**(£6,282)**
**£6,282**
**—**
**—**
**—**
**—**
£427
£8,174
(£7,500)
—
£1,102
(£50)
£53,769
£62,324
£6,500
—
£122,593
£83,203
£5,077
£503
—
—
£5,580
£1,788
£50,000
—
—
—
£50,000
£50,000
£150,000
—
—
—
£150,000
£150,000| ||**£259,274**
**£71,001**
**(£1,000)**
**—**
**£329,276**
**£284,942**
£18,110
(£35)
£1,000
—
£19,075
£51,413| ||**£18,110**
**(£35)**
**£1,000**
**—**
**£19,075**
**£51,413**
£7,881
(£768)
—
—
£7,113
£7,610
(£331)
£458
—
—
£127
£164| ||**£7,550**
**(£310)**
**—**
**—**
**£7,240**
**£7,774**| ||**£280,895**
**£82,498**
**—**
**—**
**£363,394**
**£352,767**| ## **3. Designated Funds** Designated funds are ones where amounts of money have been set aside by Church Meeting for specific purposes. Such designation is not permanent and such funds can be re-designated back to the General Fund, or to another fund, by Church Meeting. The church operates nine Designated Funds as approved by Church Meeting: 1. Care - established to provide the minister with resources to expend for local social purposes. 2. Legacy - established to receive and record the spending of legacies. Transfers have been made to unrestricted funds where no designated purpose for Legacy funds has been established. 3. Maintenance - established to fund the maintenance of the church and manse properties; it receives regular budgeted transfers from the General Fund. The maintenance is supervised by the Premises Committee. 4. New Car - this provides for the replacement of the minister's car and is funded by transfers from the General Fund. 5. Office equipment - to provide for the purchase of office equipment and is funded by regular budgeted transfers from the General Fund. Once equipment is purchased it is deemed to be a General Fund asset and its cost is transferred. 6. Organ - this provides for major expenditure incurred from time to time on repairing or servicing the organ and is funded by regular budgeted transfers from the General Fund and occasional donations. 7. Special Maintenance - established to fund planned major maintenance expenditure or significant emergency or unexpected expenditure. It receives regular budgeted transfers from the General Fund. The fund is administered by the Premises Committee. 8. Reserve - established to set aside resources to protect the long term financial position of the church. It has been funded by occasional transfers from the General Fund. 9. Manse – established to receive income from letting the manse during the minister vacancy period and to provide resources to cover manse costs. _Page 10_ Financial Statements 2022 ## **4. Fund movement by type** ||**Opening Incoming Outgoing Transfers Gains/losses Journals Closing**| |---|---| |**Manse - Manse Letting**
Designated
**Sub-total for Manse**
**General - General fund**
Unrestricted
**Sub-total for General**
**Maint - Maintenance**
Designated
Restricted
**Sub-total for Maint**
**SpecMaint - Special Maintenance**
Designated
Restricted
**Sub-total for SpecMaint**
**Car - New Car**
Designated
**Sub-total for Car**
**Legacy - Legacy**
Unrestricted
Designated
**Sub-total for Legacy**
**Care - Care**
Designated
Restricted
**Sub-total for Care**
**Organ - Organ**
Designated
**Sub-total for Organ**
**Office - Office Equipment**
Designated
**Sub-total for Office**
**Grand total**|£19,164
£28,682
£26,501
—
—
—
£21,346| ||**£19,164**
**£28,682**
**£26,501**
**—**
**—**
**—**
**£21,346**
£162,479
£120,946
£104,314
(£18,000)
(£1,903)
—
£159,208| ||**£162,479**
**£120,946**
**£104,314**
**(£18,000)**
**(£1,903)**
**—**
**£159,208**
£1,727
—
£6,921
£7,000
—
—
£1,805
—
—
—
—
—
—
—| ||**£1,727**
**—**
**£6,921**
**£7,000**
**—**
**—**
**£1,805**
£14,377
—
£2,350
£10,000
—
—
£22,027
—
—
—
—
—
—
—| ||**£14,377**
**—**
**£2,350**
**£10,000**
**—**
**—**
**£22,027**
£15,104
—
—
—
—
—
£15,104| ||**£15,104**
**—**
**—**
**—**
**—**
**—**
**£15,104**
£116,814
£3,750
—
—
—
—
£120,564
—
—
—
—
—
—
—| ||**£116,814**
**£3,750**
**—**
**—**
**—**
**—**
**£120,564**
£5,373
—
£505
—
—
—
£4,868
—
—
—
—
—
—
—| ||**£5,373**
**—**
**£505**
**—**
**—**
**—**
**£4,868**
£10,104
—
£256
£1,000
—
—
£10,847| ||**£10,104**
**—**
**£256**
**£1,000**
**—**
**—**
**£10,847**
£7,622
—
—
—
—
—
£7,622| ||**£7,622**
**—**
**—**
**—**
**—**
**—**
**£7,622**| ||**£352,767**
**£153,379**
**£140,849**
**—**
**(£1,903)**
**—**
**£363,394**| ## **Analysis of income and expenditure** ## 5. Incoming resources from generated funds - Voluntary income |1101 - Giving Standing order
1102 - Envelope scheme
1103 - Cash collections
1105 - Private Donations
1106 - Tax recovered
1107 - Catering income
1109 - Community
1110 - Legacies
1111 - Directories
1124 - Literary Society
1126 - Parlour Players
1127 - Womens Guild
1128 - Working Circle|**Total**
**Unrestricted Designated**
**Restricted**
**Endowment**
**This year**
**Last year**
£57,157
—
—
—
£57,157
£53,243
£865
—
—
—
£865
£1,253
£731
—
—
—
£731
£110
£6,918
—
—
—
£6,918
£10,928
£16,000
—
—
—
£16,000
£15,845
£337
—
—
—
£337
£106
£1,793
—
—
—
£1,793
£1,950
£3,750
—
—
—
£3,750
£24,113
£2
—
—
—
£2
£60
£1,100
—
—
—
£1,100
—
£4,500
—
—
—
£4,500
—
£300
—
—
—
£300
£600
£300
—
—
—
£300
—| |---|---| _Page 11_ Financial Statements 2022 |1129 - Scottish Country Dance Group
£1,250
—
—
—
£1,250
—
1130 - Tennis Club
£350
—
—
—
£350
—
1151 - Commitment for Life
£218
—
—
—
£218
—
1163 - The Childrens Society
£148
—
—
—
£148
£10
1250 - Sundry income
£247
—
—
—
£247
£118
Total
£95,969
—
—
—
£95,969
£108,338
**6. Incoming resources from generated funds - Activities for generating funds**
1200 - Hall Letting Revenue
£21,501
—
—
—
£21,501
£15,269
1210 - Annual Fair
£1,410
—
—
—
£1,410
£1,389
1215 - Concerts
£1,000
—
—
—
£1,000
—
1219 - Social Events
£2,028
—
—
—
£2,028
£1,704
1220 - Weddings and funerals fees
—
—
—
—
—
£35
Total
£25,939
—
—
—
£25,939
£18,397
**7. Incoming resources from generated funds - Investment income**
1201 - Bank Interest
£1,265
—
—
—
£1,265
£996
1202 - Dividends
£910
—
—
—
£910
£920
Total
£2,175
—
—
—
£2,175
£1,916
**8. Other incoming resources**
1252 - Insurance claim
£5
—
—
—
£5
£65,601
1253 - Manse Rental Income
—
£20,150
—
—
£20,150
£19,250
1254 - URC Building Grant
—
£8,532
—
—
£8,532
£14,456
1255 - AV Income
£300
—
—
—
£300
—
1256 - Cafe Church
£305
—
—
—
£305
—
Total
£611
£28,682
—
—
£29,294
£99,307|1129 - Scottish Country Dance Group
£1,250
—
—
—
£1,250
—
1130 - Tennis Club
£350
—
—
—
£350
—
1151 - Commitment for Life
£218
—
—
—
£218
—
1163 - The Childrens Society
£148
—
—
—
£148
£10
1250 - Sundry income
£247
—
—
—
£247
£118
Total
£95,969
—
—
—
£95,969
£108,338
**6. Incoming resources from generated funds - Activities for generating funds**
1200 - Hall Letting Revenue
£21,501
—
—
—
£21,501
£15,269
1210 - Annual Fair
£1,410
—
—
—
£1,410
£1,389
1215 - Concerts
£1,000
—
—
—
£1,000
—
1219 - Social Events
£2,028
—
—
—
£2,028
£1,704
1220 - Weddings and funerals fees
—
—
—
—
—
£35
Total
£25,939
—
—
—
£25,939
£18,397
**7. Incoming resources from generated funds - Investment income**
1201 - Bank Interest
£1,265
—
—
—
£1,265
£996
1202 - Dividends
£910
—
—
—
£910
£920
Total
£2,175
—
—
—
£2,175
£1,916
**8. Other incoming resources**
1252 - Insurance claim
£5
—
—
—
£5
£65,601
1253 - Manse Rental Income
—
£20,150
—
—
£20,150
£19,250
1254 - URC Building Grant
—
£8,532
—
—
£8,532
£14,456
1255 - AV Income
£300
—
—
—
£300
—
1256 - Cafe Church
£305
—
—
—
£305
—
Total
£611
£28,682
—
—
£29,294
£99,307| |---|---| ||£611
£28,682
—
—
£29,294
£99,307| |**INCOME TOTAL**|£124,696
£28,682
—
—
£153,379
£227,959| |**9. Charitable activities - Ministerial costs**|**9. Charitable activities - Ministerial costs**|||||| |---|---|---|---|---|---|---| |3003 - Manse outgoings|—|£3,111|—|—|£3,111|£943| |3005 - Ministerial expenses|£22|—|—|—|£22|£243| |3009 - Manse insurance|—|£891|—|—|£891|£915| |3010 - Manse water|—|£248|—|—|£248|(£242)| |Total|£22|£4,251|—|—|£4,274|£1,859| |**10. Charitable activities - URC**|**Ministry & Mission**|**Fund**||||| |3000 - Ministry and Mission Fund|£51,600|—|—|—|£51,600|£51,600| |Total|£51,600|—|—|—|£51,600|£51,600| _Page 12_ Financial Statements 2022 ## **11. Charitable activities - Church costs** |2001 - Manse repairs and
redecorations
(£30)
£22,249
—
—
£22,219
£30
2002 - Hall repairs and redecorations
—
£9
—
—
£9
£3,748
2003 - Pavilion repairs and
redecoration
—
£278
—
—
£278
—
2004 - Church repairs and
redecorations
—
£2,602
—
—
£2,602
£22,800
2005 - Roof repairs
—
£1,440
—
—
£1,440
£260
2006 - Grounds upkeep
—
£926
—
—
£926
£446
2010 - Electrical repairs
—
£919
—
—
£919
£7,816
2011 - Boiler repairs
—
£420
—
—
£420
£3,594
2012 - Gas Equipment repairs and
maintenance
—
£430
—
—
£430
—
2013 - Fire alarm and extinguishers
(£218)
£664
—
—
£446
£618
2014 - Plumbing repairs
—
£14
—
—
£14
£1,150
2015 - Organ maintenance
(£256)
£256
—
—
£0
£255
2016 - Piano maintenance
—
£100
—
—
£100
—
2017 - Door repairs
—
£102
—
—
£102
—
2019 - Double Glazing
—
£120
—
—
£120
—
2020 - Sundry maintenance
(£22)
£1,240
—
—
£1,218
£365
3071 - Secretarial assistance
£4,363
—
—
—
£4,363
£3,281
3075 - Sound sundries
£379
—
—
—
£379
—
3080 - Church keeper salary
£15,124
—
—
—
£15,124
£14,952
3081 - Cleaning materials
£1,672
—
—
—
£1,672
£951
3082 - Electricity
£3,113
—
—
—
£3,113
£2,763
3083 - Gas
£6,163
—
—
—
£6,163
£3,553
3085 - Water
£425
—
—
—
£425
£6,850
3086 - Insurance
£6,041
—
—
—
£6,041
£5,657
3095 - Bank charges
£82
—
—
—
£82
£121
3096 - Sundry expenses
£1,801
—
—
—
£1,801
£2,324
3097 - Depreciation of furniture and
equipment
—
—
—
—
—
£328
Total
£38,643
£31,777
—
—
£70,421
£81,867
**12. Charitable activities - Teaching costs**
3004 - Pulpit supply
£303
—
—
—
£303
£302
3006 - Nonstipendary Minister
expenses
£177
—
—
—
£177
—
3020 - Organist fees
£5,676
—
—
—
£5,676
£5,307
3021 - Choir and music
£838
—
—
—
£838
£791
3051 - Youth work
£109
—
—
—
£109
—
Total
£7,103
—
—
—
£7,103
£6,401
**13. Charitable activities - Communications and outreach**
2260 - Local social work
—
£505
—
—
£505
—
3070 - Office running
£2,370
—
—
—
£2,370
£2,734
3072 - Postage stationary
£527
—
—
—
£527
£519
3073 - Telephone Broadband
£829
—
—
—
£829
£810
Total
£3,727
£505
—
—
£4,233
£4,063
**14. Charitable activities - Donations**
4001 - Donations paid
£3,217
—
—
—
£3,217
£2,399
4002 - Retirement gifts
—
—
—
—
—
£270
Total
£3,217
—
—
—
£3,217
£2,669|(£30)
£22,249
—
—
£22,219
£30
—
£9
—
—
£9
£3,748
—
£278
—
—
£278
—
—
£2,602
—
—
£2,602
£22,800
—
£1,440
—
—
£1,440
£260
—
£926
—
—
£926
£446
—
£919
—
—
£919
£7,816
—
£420
—
—
£420
£3,594
—
£430
—
—
£430
—
(£218)
£664
—
—
£446
£618
—
£14
—
—
£14
£1,150
(£256)
£256
—
—
£0
£255
—
£100
—
—
£100
—
—
£102
—
—
£102
—
—
£120
—
—
£120
—
(£22)
£1,240
—
—
£1,218
£365
£4,363
—
—
—
£4,363
£3,281
£379
—
—
—
£379
—
£15,124
—
—
—
£15,124
£14,952
£1,672
—
—
—
£1,672
£951
£3,113
—
—
—
£3,113
£2,763
£6,163
—
—
—
£6,163
£3,553
£425
—
—
—
£425
£6,850
£6,041
—
—
—
£6,041
£5,657
£82
—
—
—
£82
£121
£1,801
—
—
—
£1,801
£2,324
—
—
—
—
—
£328| |---|---| ||£3,217
—
—
—
£3,217
£2,669| |**EXPENDITURE TOTAL**|£104,314
£36,534
—
—
£140,849
£148,462| ||| |**GRAND TOTAL**|£20,381
(£7,851)
—
—
£12,529
£79,497| _Page 13_ Financial Statements 2022 ## **15. Staff Costs and Numbers** |Gross Wages and Salaries
Employees who were engaged in each of the following activities:
Activities in furtherance of organisation’s objectives
Supporting programs
Management and administration
Other
Total|**2022**
**2021**
**£**
**£**
£19,487
£18,233| |---|---| ||**2022**
**2021**
TOTAL
TOTAL
1
1
1
1| ||**2**
**2**| No employees received emoluments in excess of £60,000. Staff are paid through the PAYE system. ## **16. Trustees & Other Related Parties** |Number of Trustees who were paid expenses
**Total amount paid**|**2022**
**2021**
4
4| |---|---| ||**£757**
**£1,509**| This is in addition to ministerial expenses identified separately in these accounts. No further payments were made to Trustees or any persons connected with them during this financial period. No material transaction took place between the organisation and a Trustee or any person connected with them. ## **17. Risk Assessment** The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks. ## **18. Reserves Policy** The Trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments held. The Trustees aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The Trustees will endeavour not to set aside funds unnecessarily. ## **19. Public Benefit** The Charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the Trustees’ report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake. _Page 14_