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2022-12-31-accounts

REGISTERED CHARITY NUMBER: 1135273

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2022

for

German Speaking Lutheran Church in East Anglia

George Hay Partnership LLP Chartered Accountants St George's House George Street Huntingdon Cambridgeshire PE29 3GH

German Speaking Lutheran Church in East Anglia

Contents of the Financial Statements for the Year Ended 31 December 2022

Page
Report of the Trustees 1 to 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Statement of Financial Position 9 to 10
Notes to the Financial Statements 11 to 16
Detailed Statement of Financial Activities 17 to 18

German Speaking Lutheran Church in East Anglia

Report of the Trustees for the Year Ended 31 December 2022

The trustees present their report with the financial statements of the charity for the year ended 31 December 2022. The trustees have adopted the provisions of 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).

OBJECTIVES AND ACTIVITIES

Objectives, Organisations & Activities

The objective for which this charity has been established is the advancement of the Christian religion. This is achieved primarily by providing church services, pastoral care and other related activities for German-speaking Protestant Christians.

Public benefit

The Trustees have considered the Charity Commission's guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion; enabling ordinary people to live out their faith through the Church's activities.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

After almost two years of considerable government-imposed restrictions on holding face-to-face meetings (owing to Covid-19 measures), 2022 saw the full re-establishment of regular in-person church services, bible studies, pastoral visits, and many other activities. (See below listed "highlights" for more detail on this.)

Face-to-face church activities take place in 5 geographical areas of East Anglia: Cambridge, Norwich, Ipswich, Bury St Edmunds and in Essex. Each of these 5 congregations are firmly based in the Christian faith. A sense of belonging to a German-speaking church community as well as being a base from which to reach out to others is an integral, highly valued aspect of our Church. Furthermore, within each geographical congregation it is apparent that their members show consideration and care for the wellbeing of their fellow members, guests, and visitors.

Attendance at the face-to-face meetings is back to pre-Covid numbers, apart from the congregation in Essex. Here, because of the advancing age and decreasing mobility of its members, a growing number are no longer able to travel to the events and are receiving pastoral visits in their homes instead.

Alongside the activities within the above geographical areas, it has been of great benefit to also utilise (although less frequently than during Covid times) online resources to reach, engage and unite the membership across East Anglia, for example, a weekly online devotional time was held during Lent and Advent.

As well as our regularly held church services, bible studies and home visits the Trustees (also referred to as "Church Council" (KIrchenvorstand)) are pleased to report that on many different levels it has been a considerably active year for our Church in East Anglia.

Special highlights of the year

Page 1

German Speaking Lutheran Church in East Anglia

Report of the Trustees for the Year Ended 31 December 2022

To name a few: the weekly use by a German-speaking pre-school playgroup, a Greek-speaking Saturday school for the first half of the year, a neighbourhood garden party celebrating the Queen's 70th Jubilee. - The Church Council and the congregations are very grateful to two young women who have undertaken internships in the work of our Church: Alex Sprungk for 5 months until April 2022 and Johanna Loheide for 5 months from Sept 2022. Pastorin Kerstin Othmer provided extensive and valuable practical and theological guidance and professional development for them.

Throughout 2022, members and friends of our Church have received four Church Newsletters (Gemeindebrief) either digitally or by post, depending on their preference.

Other ways of communicating information and news about and from the Church (spiritual and practical news, regular and special activities/events and about its people) takes place via the Church's website, via monthly digital letters sent out by Pastorin Othmer and to a lesser extent via social media.

The German-speaking Lutheran Church in East Anglia is a member of the Synod of German-Speaking Lutheran, Reformed and United Congregations in Great Britain which, as always has been an important source of help and guidance. The Synod also organised Zoom church services - accessible to all its members - during 2022, which included contributions from all the six German churches in Great Britain, including our own church. This helped to increase the connectedness of all the German Church congregations in Great Britain.

Meetings of the Board of Trustees (Church Council [Kirchenvorstand])

The Church Council met approximately monthly, thus ensuring that church management could be planned and maintained effectively.

Apart from an in-person, residential weekend meeting held at the Belsey Bridge Conference Centre, Norfolk in January 2022, the Church Council had taken the decision to continue to hold its meetings online during 2022. This saves considerable time for travel for many of the attendees. Furthermore, it helps the Trustees in their aim to reduce the Church's carbon footprint.

The Church AGM took place on 12 June 2022 using digital solutions.

Page 2

German Speaking Lutheran Church in East Anglia

Report of the Trustees for the Year Ended 31 December 2022

The German-speaking Lutheran Church in East Anglia has continued to provide both traditional and new forms of church services, including exciting events for children, families, and all ages. With shared worship and prayers, bible meetings, music, and spiritual support for people across the region and giving pastoral care to people in need at times of hardship, anxiety, isolation, illness, or bereavement.

The Church Council would like to thank Pastorin Othmer for all that was achieved in 2022, for her spiritual guidance, imagination and energy, hard work and sensitivity in making sure that new solutions could be used as well as traditional ones in all areas of the practical and spiritual life of the church, its members, and German-speaking people in East Anglia. Her work in the church ministry was supported and enhanced by many volunteers, Church Council members, children's team, lay preachers, newsletter team and many members of the congregations across the region, and all of these people deserve equal thanks for all their time and hard work given to the Church, to enable people to live out their faith through the Church's activities.

FINANCIAL REVIEW

General

The Trustees acknowledge with thanks the huge commitment of Church members, from whom the annual contributions, collections and donations for the Church, as well as for church specific items, reached a total of £38,131 (2021: £37,364) and Gift Aid claimed this year brought an additional £6,638 (2021: £6,026).Total investment income brought a return of £19,072, being more than the previous year (2021: £18,238).

The Pastor's Discretionary Fund which has been available for the Pastor/Pastorin to give financial help in individual cases of any hardship, was partly used during 2022 as Pastorin Othmer gave out help of £55 and therefore £295 was still available at the year end. During 2023, the Trustees will decide whether any new allocation can be made towards this fund.

During 2022, the Church received a grant of £495 from the Synod, which was specifically for 50% of the electrical safety work required in the vicar's flat.

The Church received two further grants from the Synod during 2022 arising from the Kaiser Wilhelm II (KWII) Fund. The first was £1,200 to support general activities including church services and the second was £1,252 to support the annual congregational weekend held at Belsey Bridge in 2022 as well as for the Confirmation group and for the wider network of St. Martin's Day events in November 2022.

Restricted Endowment Fund

This fund is part of the Asset Transfer Agreement which became effective on 31 May 2013, when the two former churches, each one a separate charity, merged to become one church and one single charity. The value of the fund is shown in a separate Endowment Fund column, and can be used for the purposes described in the Letters Patent of Charles II, dated 13 September 1672, namely that the Fund's income can be spent in accordance with the Church's general charitable purposes, but the Fund's capital should be invested to generate income, and after careful consideration by the Trustees, the capital should only ever be spent on projects that involve the construction, maintenance or improvement of buildings used by the German-speaking Lutheran Church for purposes which fall within the trusts set out in the Letters Patent.

From 2016 to 2018, the Restricted Endowment Fund had been reduced by net disposals of £156,418 to meet part of the costs of the Disabled access building work that took place in these years, a decision which the Trustees were able to take in accordance with the purposes allowed by the terms of the Restricted Endowment. During 2020, it had been reduced by £50,000 to pay for the essential basement damp-proofing work that was completed that year. In March 2021, £553 that was not used for the 2020 Basement work was returned to the Restricted Endowment Fund. The decision of the Trustees took account of the fact that this reduction in capital funds would reduce the annual income from dividends, but that efforts would continue to be made to increase the church income from other sources, including letting out the premises to community groups.

Page 3

German Speaking Lutheran Church in East Anglia

Report of the Trustees for the Year Ended 31 December 2022

The Trustees decided that a withdrawal from the Restricted Endowment Fund was needed to pay for ten items of repair and maintenance work in the building that were incurred during 2022. These included the painting and repair of outside windows, plumbing, essential electric work and the repair of the front entrance portico. The cost of these property improvement resulted in a disposal of £6,983 from the Fund.

Investment policy and objectives

Part of the income of the Charity is derived from its investments. The investment manager's objective is to maximise total return with due regard for risk, with an ethical and responsible investment portfolio and to report regularly via the Treasurer to the Trustees. The Trustees remain committed to a long-term investment policy aiming to protect the real capital value whilst generating a sustainable level of income to fund current expenditure.

FINANCIAL REVIEW

Reserves policy

The total Reserves freely available for distribution held as at 31 December 2022 was £58,147 which is just sufficient to cover 6 months of expenditure.

The main reason that it is lower than at the year-end 2021 (£72,621) is because of fluctuation in the value of investments, which was particularly low in December 2022, and which has since recovered to some extent.

The Trustees are aware of the general legal duty to apply charitable funds within a reasonable time of receiving them. Those Reserves that are not part of the Restricted Endowment Fund are designated for three main purposes (a) for Synod Contribution towards Pastor's Salary, (b) any specific building project and (c) for the purchase of the next motor vehicle. The first two are explicitly restricted and the figures are shown as Restricted Funds in the Accounts, whilst the third one is designated by annual review of the Trustees, as part of the General Reserves. At the year end, the Trustees' annual review resulted in the following change: that the designated fund for the purchase of the next church car should have no addition this year, and therefore remain at £2,000 at 31 December 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

Since 1 June 2013, two churches have merged to become one, as one single charity, with a new name. This section summarises where the details can be found as they have applied to each of the two individual churches until 31 May 2013, and describes the structure as it is for the new merged charity.

(1) German Lutheran Church in Cambridge and East Anglia: (Reg. Charity No. 1135273) The structure, governance and management are set out in the Constitution dated 11 November 2009, which has replaced the previous Constitution of 15 March 1964.

The Church was founded on 2 December 1956, and the pastoral office was established on 1 May 1959.

(2) "Trust Property and Funds administered in connection with the German Lutheran church (known as the Hamburg Lutheran Church) at Dalston"

(Reg. Charity No. 251121, prior to amalgamation on 31 May 2013).

The legal basis of the Church, which was founded in 1669, is the Charter granted by King Charles II on 13 September 1672. The congregation is called "Hamburg Lutheran Church" and its membership consists of predominantly German-speaking Protestant Christians living in the county of Essex. The principle object of the Church is the advancement of the Christian Religion. The church building was formerly located in Ritson Road, Dalston, London E8 but was sold in November 1982, and since that time services have been held in various churches throughout Essex.

For details of the Administration of the Church up to 31 May 2013, please refer to the last Trustees Annual Report and Accounts of year up to 5 January 2013. A copy of this can be requested at any time from the new merged charity.

Page 4

German Speaking Lutheran Church in East Anglia

Report of the Trustees for the Year Ended 31 December 2022

(3) German-speaking Lutheran Church in East Anglia (formerly German Lutheran Church in Cambridge & East Anglia and Hamburg Lutheran Church): (Reg. Charity No. 1135273). The structure, governance and management are set out in the constitution dated 11 November 2009, as amended on 18 May 2013, and as amended on 27 June 2021.

In 2021 the Trustees undertook a thorough review of the Charity's Governing document. Various sections have been amended for clarity and to illustrate the Church's compliance with guidance of the Charity Commission (England & Wales). Furthermore, the Governing document is now available in German and English. Both versions were approved at the AGM on 27 June 2021, and the amendments were notified to the Charity Commission effective from that date.

Throughout the year, the trustees reviewed relevant policies and brought them up-to-date, such as the Health & Safety Policy and Data Privacy Policy.

In 2021 the Trustees also adopted a formal approach to raising awareness of "Safeguarding Children, Young People and Vulnerable Adults" in the context of the Church's mission and activities. This saw the introduction of a new Safeguarding Policy, formal Safeguarding training and the appointment of Safeguarding Officers and a Safeguarding Administrator. There have been no safeguarding incidents.

The Trustees named in this report are the serving Trustees, and meet as members of the church council four times per year. Election of Trustees are held every 3 years.

Since 15 December 2020, the property and land of Church House, 4 Shaftesbury Road, Cambridge CB2 8BW is vested in the Official Custodian for Charities on behalf of the trustees of the German-speaking Lutheran Church in East Anglia.

The German-speaking Lutheran Church in East Anglia is a member of the Synod of German -Speaking Lutheran, Reformed and United Congregations in Great Britain, which is a registered charity No. 266600 and acts as a resource body for all the regional German-speaking churches giving support and guidance in governance as well as organising the appointment and employment of Pastors sent from Germany.

In 2022 the Trustees undertook a review of the Charity's Governing document which exists in English and in German. Several sections had been amended for further clarity and to illustrate the Church's compliance with guidance of the Charity Commission (England & Wales) about financial arrangements. Both language versions were approved at the AGM.

The Church's membership application form was revised and brought up to date in February 2022. Since 15 December 2020, the property and land of Church House, 4 Shaftesbury Road, Cambridge CB2 8BW is vested in the Official Custodian for Charities on behalf of the trustees of the German-speaking Lutheran Church in East Anglia.

Page 5

German Speaking Lutheran Church in East Anglia

Report of the Trustees for the Year Ended 31 December 2022

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1135273

Principal address Shaftesbury House 4 Shaftesbury Road Cambridge CB2 8BW

Trustees

Dr G Goldbeck Miss M Longstaff Mrs H O'Kane Mrs H Waddoups (resigned 31.12.22) Mrs S K Hathaway Dr B Becker Mrs G Corfe (resigned 31.12.22) Mrs D Rose Mrs S Guly Mr A C Moering Dr P Schuetz Rev K Othmer Dr A J Borchert (resigned 31.5.22)

Independent Examiner

George Hay Partnership LLP Chartered Accountants St George's House George Street Huntingdon Cambridgeshire PE29 3GH

Bankers

Barclays Bank Plc, Leicester HSBC Bank, Billericay, Essex Bank fur Kirche und Diakonie, Dortmund Schroder & Co Ltd, London

Approved by order of the board of trustees on 24[th] May 2023 and signed on its behalf by:

Mrs H O’Kane Trustee

Page 6

Independent Examiner's Report to the Trustees of German Speaking Lutheran Church in East Anglia

Independent examiner's report to the trustees of German Speaking Lutheran Church in East Anglia

I report to the charity trustees on my examination of the accounts of German Speaking Lutheran Church in East Anglia (the Trust) for the year ended 31 December 2022.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material 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 Trust as required by Section 130 of the 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.

Mrs T M Hunter FCCA ACA DChA

George Hay Partnership LLP Chartered Accountants St George's House George Street Huntingdon Cambridgeshire PE29 3GH

Date: 16[th] June 2023

Page 7

German Speaking Lutheran Church in East Anglia

Statement of Financial Activities for the Year Ended 31 December 2022

Unrestricted
funds
Notes
£
INCOME AND
ENDOWMENTS FROM
Donations and legacies
47,714
Investment income
2
19,072
Other income
3
24,089
Total
90,875
EXPENDITURE ON
Charitable activities
Church activities
108,284
Net gains/(losses) on
investments
(4,048)
NET
INCOME/(EXPENDITURE)
(21,457)
Transfers between funds
10
6,983
Net movement in funds
(14,474)
RECONCILIATION OF
FUNDS
Total funds brought forward
74,621
TOTAL FUNDS CARRIED
FORWARD
60,147		 Restricted
Endowment
funds
fund
£
£
-
-
-
-
-
-
-
-
-
-
(7,021)
(40,410)
(7,021)
(40,410)
-
(6,983)
(7,021)
(47,393)
68,992
397,085
61,971
349,692		 2022
Total
funds
£
47,714
19,072
24,089
90,875
108,284
(51,479)
(68,888)
-
(68,888)
540,698
471,810		 2021
Total
funds
£
46,515
18,238
20,877
85,630
99,919
46,716
32,427
-
32,427
508,271
540,698

The notes form part of these financial statements

Page 8

German Speaking Lutheran Church in East Anglia

Statement of Financial Position
31 December 2022
Unrestricted
Restricted
Endowment
funds
funds
fund
Notes
£
£
£
FIXED ASSETS
Tangible assets
6
10,026
-
-
Investments
7
33,709
61,971
349,692
43,735
61,971
349,692
CURRENT ASSETS
Debtors
8
6,889
-
-
Cash at bank
12,618
-
-
19,507
-
-
CREDITORS
Amounts falling due within
one year
9
(3,095)
-
-
NET CURRENT ASSETS
16,412
-
-
TOTAL ASSETS LESS
CURRENT LIABILITIES
60,147
61,971
349,692
NET ASSETS
60,147
61,971
349,692		 2022
Total
funds
£
10,026
445,372
455,398
6,889
12,618
19,507
(3,095)
16,412
471,810
471,810		 2021
Total
funds
£
13,368
506,851
520,219
7,769
15,860
23,629
(3,150)
20,479
540,698
540,698

The notes form part of these financial statements

Page 9

continued...

German Speaking Lutheran Church in East Anglia

Statement of Financial Position - continued 31 December 2022

FUNDS
10
Unrestricted funds:
General fund
Budget for new vehicle
Restricted funds:
Pastor's salary reserve fund
Endowment funds:
Endowed Investments
TOTAL FUNDS		 58,147
2,000
60,147
61,971
349,692
471,810		 72,621
2,000
74,621
68,992
397,085
540,698

The financial statements were approved by the Board of Trustees and authorised for issue on 24[th] May 2023 and were signed on its behalf by:

Mrs H O’Kane Trustee

Dr G Goldbeck Trustee

The notes form part of these financial statements

Page 10

German Speaking Lutheran Church in East Anglia

Notes to the Financial Statements for the Year Ended 31 December 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Investments

Investments are stated at market value at the balance sheet date giving rise to unrealised gains which are taken into the Statement of financial activities. Realised gains are shown separately in the Statement of financial activities calculated as the difference between proceeds and historic cost. Investment income and its tax related credit are taken into account on a receivable basis.

Page 11

continued...

German Speaking Lutheran Church in East Anglia

Notes to the Financial Statements - continued for the Year Ended 31 December 2022

2. INVESTMENT INCOME

Investment income
OTHER INCOME
Bazaars, sales, sommerfest etc
Other income
Weekend retreat
Rental Income
Collections for Charities		 2022
£
19,072
2022
£
2,957
2,051
2,502
13,466
3,113
24,089		 2021
£
18,238
2021
£
1,848
1,673
4,819
8,966
3,571
20,877

3. OTHER INCOME

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2022 nor for the year ended 31 December 2021.

Trustees' expenses

Trustees were reimbursed a total of £278 (2021: £604) in relation to expenses incurred in their capacity as trustees. In addition, the German Church Pastor, who is also a Trustee, was reimbursed a total of £6,007 incurred in the course of her work as minister of the church.

5. STAFF COSTS

Pastor: Paid direct by the Synod of German-speaking Lutheran, Reformed and United Congregations in Great Britain, of which the Church's contribution is £57,500 (2021: £52,000).

6. TANGIBLE FIXED ASSETS

COST
At 1 January 2022 and
31 December 2022
DEPRECIATION
At 1 January 2022
Charge for year
At 31 December 2022
NET BOOK VALUE
At 31 December 2022
At 31 December 2021		 Motor
vehicles
£
16,710
3,342
3,342
6,684
10,026
13,368

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continued...

German Speaking Lutheran Church in East Anglia

Notes to the Financial Statements - continued for the Year Ended 31 December 2022

7.
FIXED ASSET INVESTMENTS
Shares
Other
Additional information as follows:
MARKET VALUE
At 1 January 2022
Disposals
Revaluations
At 31 December 2022
NET BOOK VALUE
At 31 December 2022
At 31 December 2021
There were no investment assets outside the UK.
Investments (neither listed nor unlisted) were as follows:
National savings & income bond
8.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Gift Aid tax claim
Prepayments		 2022
2021
£
£
444,372
505,851
1,000
1,000
445,372
506,851
Listed
investments
£
505,851
(10,000)
(51,479)
444,372
444,372
505,851
2022
2021
£
£
1,000
1,000
2022
2021
£
£
6,639
6,026
250
1,743
6,889
7,769

Page 13

continued...

German Speaking Lutheran Church in East Anglia

Notes to the Financial Statements - continued for the Year Ended 31 December 2022

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Other creditors		 2022
£
295
2,800
3,095		 2021
£
350
2,800
3,150

10. MOVEMENT IN FUNDS

Net
movement
At 1.1.22
in funds
£
£
Unrestricted funds
General fund
72,621
(21,457)
Budget for new vehicle
2,000
-
74,621
(21,457)
Restricted funds
Pastor's salary reserve fund
68,992
(7,021)
Endowment funds
Endowed Investments
397,085
(40,410)
TOTAL FUNDS
540,698
(68,888)
Net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
90,875
(108,284)
Restricted funds
Pastor's salary reserve fund
-
-
Endowment funds
Endowed Investments
-
-
TOTAL FUNDS
90,875
(108,284)		 Transfers
between
At
funds
31.12.22
£
£
6,983
58,147
-
2,000
6,983
60,147
-
61,971
(6,983)
349,692
-
471,810
Gains and
Movement
losses
in funds
£
£
(4,048)
(21,457)
(7,021)
(7,021)
(40,410)
(40,410)
(51,479)
(68,888)

Page 14

continued...

German Speaking Lutheran Church in East Anglia

Notes to the Financial Statements - continued for the Year Ended 31 December 2022

10. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement
At 1.1.21
in funds
£
£
Unrestricted funds
General fund
80,204
(10,452)
Property maintenance
553
-
Budget for new vehicle
-
-
80,757
(10,452)
Restricted funds
Pastor's salary reserve fund
62,670
6,322
Endowment funds
Endowed Investments
364,844
36,557
TOTAL FUNDS
508,271
32,427
Comparative net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
85,629
(99,919)
Restricted funds
Pastor's salary reserve fund
-
-
Endowment funds
Endowed Investments
1
-
TOTAL FUNDS
85,630
(99,919)		 Transfers
between
At
funds
31.12.21
£
£
2,869
72,621
(553)
-
2,000
2,000
4,316
74,621
-
68,992
(4,316)
397,085
-
540,698

Gains and
Movement
losses
in funds
£
£
3,838
(10,452)
6,322
6,322
36,556
36,557
46,716
32,427

Page 15

continued...

German Speaking Lutheran Church in East Anglia

Notes to the Financial Statements - continued for the Year Ended 31 December 2022

10. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Property maintenance
Budget for new vehicle
Restricted funds
Pastor's salary reserve fund
Endowment funds
Endowed Investments
TOTAL FUNDS		 At 1.1.21
£
80,204
553
-
80,757
62,670
364,844
508,271		 Net
movement
in funds
£
(31,909)
-
-
(31,909)
(699)
(3,853)
(36,461)		 Transfers
between
funds
£
9,852
(553)
2,000
11,299
-
(11,299)
-		 At
31.12.22
£
58,147
-
2,000
60,147
61,971
349,692
471,810

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Pastor's salary reserve fund
Endowment funds
Endowed Investments
TOTAL FUNDS		 Incoming
resources
£
176,504
-
1
176,505		 Resources
expended
£
(208,203)
-
-
(208,203)		 Gains and
Movement
losses
in funds
£
£
(210)
(31,909)
(699)
(699)
(3,854)
(3,853)
(4,763)
(36,461)

Transfers between funds

The endowed fund was created with a transfer of assets from Hamburg Lutheran Church in 2013 and continues to be administered in accordance with its original purpose, which is to generate income from managed investments that is to be spent on continuing the charitable objectives of the Church.

The Trustees are, as part of furthering charitable objectives, entitled to spend the underlying capital for projects that involve the construction, maintenance or improvement of buildings used by the Church for the purpose of their charitable aims.

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2022.

Page 16

German Speaking Lutheran Church in East Anglia

Detailed Statement of Financial Activities for the Year Ended 31 December 2022

INCOME AND ENDOWMENTS
Donations and legacies
Contributions
Donations
Gift aid recovered
Grants
Donations for Baptisms & Funer
Donated services & facilities
Investment income
Investment income
Other income
Bazaars, sales, sommerfest etc
Other income
Weekend retreat
Rental Income
Collections for Charities
Total incoming resources
EXPENDITURE
Charitable activities
Pastoral candidates / Lay preachers
Hire of churches & halls
Congregation & services
Social work
Newsletter
Donations to charities
Bazaars, sales, sommerfest etc
Weekend retreat
Organist fees
Synod contribution
Support costs
Management
Council tax
Insurance
Heat, light & water
Gardener, cleaner & admin
Property maintenance & refurbishment
Carried forward		 2022
£
26,599
8,074
6,638
2,947
625
2,831
47,714
19,072
2,957
2,051
2,502
13,466
3,113
24,089
90,875
378
1,647
1,424
-
611
3,113
957
6,457
1,842
57,500
73,929
2,452
1,402
3,395
2,701
10,372
20,322		 2021
£
24,738
10,792
6,026
3,124
633
1,202
46,515
18,238
1,848
1,673
4,819
8,966
3,571
20,877
85,630
174
610
1,909
173
887
3,571
156
5,230
944
52,000
65,654
2,168
1,335
2,034
2,184
13,090
20,811

This page does not form part of the statutory financial statements

Page 17

German Speaking Lutheran Church in East Anglia

Detailed Statement of Financial Activities
for the Year Ended 31 December 2022
Management
Brought forward
Motor vehicles depreciation
Governance costs
Telephone
Stationery and postage
Accountancy and legal fees
Motor and travel
Total resources expended
Net expenditure		 2022
£
20,322
3,342
23,664
596
1,102
4,069
4,924
10,691
108,284
(17,409)		 2021
£
20,811
3,342
24,153
656
1,560
4,526
3,370
10,112
99,919
(14,289)

This page does not form part of the statutory financial statements

Page 18