2022-12-31-accounts - St Andrew's Cheam United Reformed Church Charity

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	FOR	THE YE	AR ENDED 3	1DECEMBE	R 2022
			Unrestricted	Restricted	Endowment	Total	Total
		Notes	funds	funds	funds	2022	2021
				E		E
Income from:
Donations and legacies Charitable activities			109,332 8,569	5,132		114,464 8,569	97,897 27,335
Other trading activities Investments			152,792 51,314	2,132 2,147		154,924 53,461	104,882 42,394
Total income			322,007	9,411		331,418	272,608
Expenditure on:
Raising funds Charitable activities			6,142 310,167	18,420		6,142 328,587	5,380 300,176
Other			752			752
			317,061	18,420		335,481	306,656
Net gainsl(losses) on investments		15	(48,339)			(48,339)	47,066
Net Income/(expenditure)			(43,393)	(9,009)		(62,402)	14,0'I 8
Transfers between funds		19	(12,546)	11,124
Net movement in funds			(55,938)	2,115	1,421	(52,402)	14,018
Reconciliation offunds
Fund balances brought	forward
at 1 Janua+ 2022		19	427,099	499,742	114,103	1,040,944	1,026,926
Fund balances carried	forward
at 31 December 2022		19	8371,161	f601,857	f115,524	K988,642	E1,040,944

INCOME FROM CHARITABLE	Unrestricted	Restricted	Total	Totai
ACTIVITIES	Funds	Funds	2022	2021
Church activities Coronavirus Job Retention Scheme				7,843 19,492
	R8,569		K8,569	627,335

Of the f104,882 recognised in 20 restricted funds.	21,6101,039 related to	unrestricted fund	s and K3,84	3 related to
INVESTMENT INCOME	Unrestricted	Restricted	Total	Total
	Funds	Funds	2022	2021
Rent receivable	39,940		39,940	29,986
Bank interest	790		790	618
Dividends	10,684	2,147	12,731	11,790
	861,314	R2,147	f53,461	R42,394

	Of the	K42,394	recognised	in 2021, f40,345 was unrestricted	in 2021, f40,345 was unrestricted	funds	and K2,049 was	restricted
	funds.
6.	COST OF RAISING FUNDS			Direct	Support		Total	Total
				Costs		Costs	2022	2021
	Property	running	costs	F6,142		RNII	F6,142	f5,380

		Direct	Grant funding	Support	Total	Total
		costs	ofactivities	cost	2022	2021
Church	activities	8139,252	f17,253	f172,082	F328,587	f300,176


9.	DIRECT COSTS		Raising	Charitable
			Funds	Activities	2022
				'E
	Ministry and mission Staff costs Teaching and worship Outreach Ministerial costs Property maintenance	and management	6,142	66,835 46,531 3,239 12,357 10,290	66,835 46,531 3,239 12,357 10,290 6,142	66,815 43,064 15,315 8,946 15,690 5,380
			f6,142		6145,394
10.	SUPPORT COSTS
	Church office Church maintenance and management Staff costs Governance costs (see Note 11)				5,243 114,230 50,409 2,200	6,034 76,973 47,409 2,200
					K172082	2132616
11.	GOVERNANCE COSTS					2021
	Independent examiner*s	fees			F2,200	R2,200
12.	STAFF COSTS					2021
	Salaries and wages Social security costs Pension costs				93,218 1,700 2,022	87,598 1,331 1,544
					696,940	890,473

14,	TANGIBLE FIXEDASSETS	TANGIBLE FIXEDASSETS	Church and	Jelly Beans
			Hall	Preschool	Office
			equipment	equipment	equipment
	At 1 January 2022		47,018	10,000
	Additions
	At 31 December 2022		47,018	10,000
	Depreciation At 1 January 2022 Charge for the year		44,584 487	10,000	1,439	56,023 487
	At 31 December 2022		45,071	10,000	1,439	56,510
	Net Book Value
	At 31 December 2022		E1,947	RNII	RNil	R1,947
	At 31 December 2021		K2,434	f.NII	RNil	R2,434
15.	FiXEDASSET INVESTMENTS		Listed	Unlisted	Investment
			Investments	Investments	Property	Total
				P
	Cost/Market value at 1 January 2022 Additions at cost		378,860 398,892	100	254,943	633,903 398,892
	Dlsposals Net unreaiised revaluation	gains/(losses)	(378,860) (18,371)			(378,860) (18,371)
	Cost/Market value at 31 December 2022		R380,521	R100	f254,943	F635,564
	Historicai cost at 31 December 2022		f398,892	F100	K254,943	8653,935
	Historical costs at 31 December 2021		8275,799	f.100	6254,943	2530,842
					2022	2021
	Analysis ofinvestment	gains/(losses)
	Unrealised gains/(losses) Realised gains/(losses}				(18,371) (29,968}	47,066
					R(48,339)	847,066

16	DEBTORS
.		2022
	Accrued income —Gift Aid claims Amounts owed by group undertakings Other debtors	10,325 28,513	9,340 28,271 3,760
		F38,838	841,361
17.	CREDITORS:
	Accrued expenses Other creditors	36,393 912	21,962
		R37,306	f21,962

			CONTINUED
19,	MOVEMENT IN FUNDS	Brought					Carried
		forward at	Income	Expenditure	Transfers	Gainsl	forward at
		1 January			between	(losses)	31 December
		2022			funds		2022
							F
	Unrestricted funds
	General funds Designated special	247,486	O'I1,484	308,539	(14,782)	(48,339)	187,310
	purposes fund	179,613	10,523	8,522	2,237		183,851
		42T,099	322,007	317,061	(12,545)	(48,339)	371,161
	Restricted funds
	Mission fund		1,040	7,500	6,460
	Charitable fund		4,092	4,122	30
	Benevolent fund House property fund	3,262 171,836	2,147	1,480	2,141		3,929 173,977
	New horizons fund	196,956			2,463		199,409
	Investments fund	124,502					124,502
	Tenanted Manse fund	3,186	2,132	6,318	40		40
		499,742	9,411	18,420	1'I„124		501,85T
	Endowment funds
	Endowments fund	114,103			1,421		115,524
		R1,040,944	f331,418	8335,481	RNii	E(48,339)	f988,542

Comparative figures for	2021 are as follows	:
	Brought				Carried
	forward at	Income	Expenditure	Transfers	forward at
	1 January	(including	(inciuding	between	31 December
	2021	gains)	losses)	fundsf	2021
Unrestricted funds
Generai funds	210,949	304,762	255,353	(12,872)	247„486
Designated special purposes fund	194,448	5,000	22,092	2,257	179,613
	405,397			(10,615)	427,099
Restricted funds
Mission fund		1,258	7,500	6,242
Charitable fund	6,235	2,662	7,615	(1,282)
Benevoient fund	3,713	2,049	2,500		3,262
House property fund	169,864			1,972	171,836
New horizons fund	194,696			2,260	196,956
Investments fund	124,502				124,502
Tenanted Manse fund	9,726		10,496	113	3,186
	508,736		28,111	9,306	499,742
Endowment funds
Endowments fund	112,793			1,310	114,103
	D,026,926	F319,574	8306,656	ENII	D,040,944