REGISTERED CHARITY NUMBER: 1135273
Report of the Trustees and
Unaudit&d Financial Statements for the Yèar Ended 31 D¢¢emb&r 2023
for
German Speaking Lutheran Church
in East Anglia
Geoff Mann FCIE
Geoff Mann Ltd
Dee House
Highworth Avenue
Cambridge

Gemian-speaking Lutheran Church in East Anglra
Financial Statements for the year ended 31 December 2023
Contents and Charrty Inforniation
Contents
PAGE
Report of the Trustees
1to8
Independent Examinerfs Report
Statement of Financial Activities
10
Balance Sheet
11
Notes to the Finandal Statements
12to16
Detsiled Statement of Financial Activities
17to18
Trusteos
Dr B Becker
Mrs B Ewald
Mrs B Finger-Bery
Dr G Goldbeck
Mrs S Guly
Mrs S K Hathaway
Miss M Long51aff
Mr A C Emer50n-Moring
Mrs H O'Kane
Rev K Othmer
Mrs D Rose
Dr P Schutz
(from 14 January 20231
(from 24 Febwary 20231
(until 17 June 20231
Principal Address
Shaftesbury House
4 Shaftesbury Road
Cambridge
CB2 8BW
Charity Registration Number
1135273
Independent Examiner
Geoff Mann FCIE
Geoff Mann Limited
Dee House
Highworth Avenue
Cambridge
CB4 28Q
Bankers
Bank fur Kirche und Diakonie, Dortmund
Barclays Bank Plc, Leicester
HSBC Bank. Billericay, Essex
Schroder & Cts Ltd, London

Germanspeaking Lutheran Chur¢h in East Anglia
Pag& 1
Financial Statements for the year ended 31 December 2023
Rèport of the Trustees
The Iruslees present their report and the finan¢ial statements for the year ended 31 December 2023.
The financial slalemenls comply wth th8 Charities Act 2011 and Accounting and Reporting by
Charities.. Statement of Recommended Practice applicable lo charities preparing their financial
slalerllents in ac¢ordance with the Financial Reporting Standard applicable in the UK and Republic
of Ireland IFRS 102} (effective 1 January 2019)
Statèmènt of TrLkStees' Responsibilities
Charity13w 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 church and of the surplus or deficit ol the church lor
that year.
In pfftparing those fi'nancial slatemenls, the trustees are required lo..
Select suitable accounting policies and apply them consistently.
Make judgements and eslimales that are reasonable and prudent.
Prepare the financial 51alements on the going concern basis unless (( is inappropriate
to presume that the church will continue in business.
Observe the methods and principals of the Charities SORP.
The trustees are responsibl& for keeping proper accounting records which disclose
with reasonable accuracy at any lime, the financial position of the church and lo
enable them to ensure that the financial statements comply with the Chari116s Act 2011.
They are also responsible for $8feguardin9 the assets of the church and hence for
taking reasonable steps for the prevention and detection of fraud and other
irregularities.
Objectivitiès and Activities
Objectlve$, Organisations and AGtivitiès
The objective for which this Charity has been established is the advancement of the Christian religion.
This is achieved primarily by providing church s$rvices, pasloral care and other related activities for
German speaking Protestant Christians
The ¢hurch is a member of the Synod of German-speaking Lutheran. Reformed and United
Congregations in Great Britain, referred lo as'The Synod..
Public Benefit
The trustees have considered the Charity Commission's guidance on public benefit and. in particular,
the spe¢ifi¢ guidance on charities for Ihe advancement of ￿ligIOn., enabling ordinary peop￿ lo live out
their faith through the church's activities.

German-speaking Lutheran Chur¢h in East Anglia
Page 2
Financial Statements for the year ended 31 December 2023
Report of the Trustees
Achlevements and PerformanGe
Charitablè Activities, Achievèmènts and Perforniance
The trustees (also referred to as 'Church Council. IKirchenvorslandl 8re pleased lo report that,
during the year 2023, in many diverse ways, our church actr￿lieS have positively engaged wth
people and enabled them lo discover and lo grow in farth and experience and share in Christian
fellowship.
Our church has undertaken and supported a wide range of church activities. These were, for
example, regularly held church services and Bible Studies, as well as many pastoral home visits,
which are increasingly ￿e￿$S1(ated by the advancing age and decreasing mobility of several of
the church members.
For the most part the abov8 t(>ok place In-person in our 5 East Anglian dislricls.. Cambridge.
Norwich, Ipswich, Bury Sl Edmunds and in Essex.
Each of the Conuregalions in the 5 dislricls high￿ values belonging lo 8 German-speaking
Christian Ghurch community as well as being a bastr fr()m which lo reach out and care ftsr the
spiritual and emotion81 wellbeing of their fellow members, guests and visitors and their local
ecumenical contacts.
Apart from meeting in-person. members of the East Anglian congregations Ilogelher with guest$
from further afield) met in weekly online devotional times during Lent and Advent and on other
special occasions in the Church year.
Members also enjoyed taking part in several UK-wide online chur¢h services that were prepared by
the constituent members of the Synod under which the Geman-speaking Protestant Congregations
(such as our chur¢hl are united in Great Britain.
The above mentioned church serwces. Bible studies and pastoral vi51ts are only a part of the wide
range of actmlies, thought of. developed and undertaken by our current Pastor. Kerslin Othmer.
However, they are frequently carried out and piovided in cooperation thqth dedicated volunteers from
church who assist with their skills, talents, spiritual input, insight and local knowledge.
Highlights in the Year 2023
Events for and by all the generntions
The annual congregational residential weekend, held on 23 - 25 Jvne al the Christian
Conference Cenlre, The Plea5ance, Overstand next lo a beautiful Norfolk beach.was
a resounding success with its intergenerational allendèÈs albeit with a smaller number
of attendees than in previou5 years.
Al the church's Summer Fete Isommerfesll in July we celebrated 60 years of the
chur¢h being in the German Church House in CaMbrid98. It was rounded off wf(h a very
enioyable and highly professional music concert.
A barbeque at the end of the summer school holidays.

German-speaking Lutheran Church in East Anglia
Page 3
Financlal Statements for the year ended 31 December 2023
Report of the Trustees
The popular, inlergeneralional St Martin'5 Day Festival in November was again
attended by approximately 75 people. 11 attracts non church and unchurched
people from Cambridge and beyond, alongside regular church members and
included a puppet show and a lantern procession.
24 people travelled to Thetford Forest to gather pine tree branches that were
allocated to them by the local foresliy officer and then having 53 people, including
many children, work this greenery into Advent wreaths the following day- both
being wonderful community activrties that generate good conversation and fellowship
An Advent Market (Adventsbasar), while providin9 members with much loved
opportunities lo celebrate amd socialise within a Geman-speaking cullural context,
this also attracts guests wilh no formal links to the church and leads lo enhanced
lnlercu￿ural understanding
The church has a spacious rear graden at the Church House in Cambridge. This proves lo
be immenseley useful and is appreciated by all its users. Furtherrnore, the garden atlracls
use by community and neighbourhood groups. For example. a IrKal nursery rents the space
for outdoor play on weekday mornings.
In November, the church has been registered with the Eco Church Initiative. This is 'A Rocha
UK'S award scheme for churches in England and Wales who want to demonstrate that the
Gospel is go¢xl news for God's earth,. Many aspects of our church life were assessed against
the E¢0 Chur¢h catalogue of green credentials. Areas have been identified for future
development.
Children's and young people's ¢hur¢h work
During school term lime, a dedicated team of volunteers have led Children's Church
(Kindergottesdienstl in Cambridge. Children's Chur¢h normally runs parallel with a
joint start wrth the rttgular ¢hurch services, unless there is alieady another children's
event going to take place in church that day eg Sl Martin's Day Cttlebration. The
leam meets every 2-3 months, for training, support and planning and alongside have
also developed into a network providing personal support for each other.
A confirmation group of 4 young people completéd their year long prepara110n
course leading lo their Confirmation on 16 July at an extremely well attended
service. which look place in the sunny garden of the Cambridge Church House.
Integrated into the conlirrration group are young differently abled people or with
challenges.
In September a new group of 3 young people from East Anglia started preparation
classes for Confirmation. It includes very creative leaching and fun time. On
occasions, this Is spent jointly with the young people who are also preparing for
Confirmalion and are based In the congregations of London East. The combined
classes are expertly and jointly led by Paslorin Silke Halfmann (London East) and
Pastorin Kerstin Othmer (Easl Anglial.

Gernian￿peaking Lutheran Church In East Anglia
Page 4
Financial Statements for the year endèd 31 December 2023
Report of the Trustees
Internships and visitors
The Church Council and the congreuation are very grateful to Iwo young women.
Johanna Loheide ISeptembeT 2022 to March 20231 and Charlolle Fischer
(September to Decerllber 20231, who have Ljndertaken internships in the work of
our church. They ¢ontribuled and enriched the lrfe of the church in many ways,
worked very competently and were great in building mutual connections lo the
young people in the ¢hur¢h.
We also welcomed Martha Kloss, and Friederike Hallel. both students Of Theology
each visiting the church for a mDnth. They were inspiring and brought fresh
perspectives lo the chur¢h life.
Paslorin Kerslin Othmer provided extensive and valuable practical and Iheologi¢al guidance
and professional development for these four young women.
During the year our church had visits of individuals, but also of groups. Both are an
invaluable resource to ¢onnecl, explore and learn with other5 about the Christian faith. and
gain a mutLJal understanding.
A 3 day visit of members of the leadership learn of the German Protestant parish
Boxhagenlslrahlau in Berlin Fnedrichshain, in March
A 3 day visit of the Concert and Church Choir Dortmund Aplerbeck
A group of teachers who work for the Inslilule for Pedagogical-Theological
Education in Hamburg visited in September
In conjunction with Weslcoll House (Anglican Church Theological College
in Cambridge), a group of trainees at the Prolestanl Church Preacher5
Seminary in Willenberg with their teacher, Pfarrer Oliver Fischer. visited in
O¢tobeT.
Actlvltles across Great Britain
Through her untiring commitment lo Iheologi¢al education for children and young people
and training for lay readers. Paslorin Kerslin Olhmer conlribulÈs andlor leads on a
number of national and intemalional a¢tivilies and follDWS these up wlh their allendees.
Commissioned by the Synod, Paslorin Olhmer held face lo face and online
educalionltraining weekend covrses.. al for lay readers IPradikanlenJinnenl
from across Great Britain, and bl for people engaged in conducting Children's
Church in their respective congregations.

German￿peakIng Lutheran Church in East Anglia
Pagè S
Financial Ststements for the year ended 31 December 2023
Report of the Trustees
Hands on collaboration on theological projects with her fellow pastors from the Synod.
Ecumenically active by participating in and supporting local Christian Networks.
Commullicatlon
Throughout 2023. members and friends of our chuich have received four Church Newsletters
IGemeindebriefj either digiially or by post, depending on their preference
Other ways of disseminating infomalion and news about and from the ¢hurch (spiritual and
pra¢lical news, regular and special activitieslevenls and about ils peoplel lakes pla¢e via the
church's website, via monthly digital letters sent out by Paslorin Olhmer and to a lesser extent
via social media.
Meetings of the Board of Trustees Ichurch Council {Kirchenvorstand}I
During the year 2023 the Chur¢h Council n*t 10 timès. This frequency helps the trustee5 10
ensure that church management can be planned and maintained effectively.
Apart from a wekend meeting held in person al the Church House in Cambridge in February 2023.
the Church Council has continuèd lo hold its meetings online. Thi5 saves considerable time for
travel for many ol the allendees. Furth$rmor6. it helps the trustees in their aim lo redu￿ the
church's carbon foolprinl.
The church AGM took place online on 18 June 2023. At the AGM a new Church Council was
elected for a 3 year period.
The church has continued lo 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 th6 region and giving pastoral care lo
people in need al limes of hardship. anxiety, isolation, illness or bereavement.
Th& Church Council would like to thank Pastorin Othmer for all that was achieved in 2023. for
her spiritual guidance, Imagination and energy, hard work and in mak1ng sure that new solutions
could be used as well as traditional ones in all areas of the practical and spiritual life of the church,
ils members, and Geman-speaking people in East Anglia.
Her work in the church ministry was supported and enhanced by many volunteers, Chur¢h Council
members. children's team. lay preachers. newslttller t8am 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, lo enable people lo live out their faith through the church's activities.
Barbara Bolradi-Bullman, IrÈasLJrer of our church from 2005 10 2023. deserves a particular mention
he￿. Her quiet. compelenl and thorough day lo day management of the complex church finances
has been immeasurably valuable and will be a diffi¢ull act lo follow. Since October there is a
transition of her many tasks to a finance team of 3 members.

Gemian-speaking Luthèran Church in East Anglia
Page 6
Financial Statements for the year ènded 31 December 2023
Report of the Trustees
Financlal Review
General
The trustees acknowledge with grateful thanks the tremendous commitment of church members,
from whom the annual conlribulions. collections. general donations and donations for spe¢ific
church items, reached a total of £50,072.12022'.£38,1311. Gift Aid claimed this year brought an
additional £7,55512022'.£6,6381. Total investment income brought a return of £19,223 being
slighly more than the previous year12022".£19.0721
The Pastor's Discretionary Fund which has been available for the PaslorlPaslorin lo give financial
help in individual cases of any hardship. During 2023 it Was not used and therefore £295 was still
available al the year end. During 2024 the Iruslees will decide whether any new allocation could
be made toward5 this fund.
Early in 2023 the church received a generous grant of £1.673 from the Evangelische Kirch¢
Deulschland IEKDI to support the costs of a special b￿0 day Church Council meèting in February
2023, with an exlemal facililalor, lo consider all options of future church planning
Zukunftsperspekliven.
The church also received a grant of £250 from the Synod towards the costs ol this special futurè
planning rneeling of the Church Council in February 2023.
With thanks the church also received further grants from the Synod during 2023 arising from
the Kaiser Wilhelm11 IKWIII Fund. The first was £2,200 to support general activities including
church services and the second was £2,540 to help with the costs of 11 specific chLJrch adivilies.
This included the 3 traditional activities of thè congregational weekendheld at Overslrand In 2023,
aclivites of the Confim3ti()n group and the Sl Martin's Day events in November 2023. A5
mèntioned, 8 new a¢livilies were supported. which was a welcome and refreshing developtrEnl.
Based on the accounts deficit in 2022, the church applied lo the Synod for a reduction in the
Synod ContTibution amounl for 2023, which was granted towards the end of the year by reducing
the amount from the original figure of £58,000 to £55,000.
The special 2 day meeting held in Fèbruary had highlighted the fact that in total over the last two
years the church had withdrawn £20.000 from reserves (both general and restrcted endowmenll
and wilhoul any new plans fDr in¢oMe generation this negative trend would ¢onlinue and indeed
the budget for 2023. based on the year before, predicted a large defi¢il lor the year end.
Potential options for the future sustainability of the church were discussed and detailed in
subsequent work by Church Council members. Two important a¢tion5 were planned in February,
Ihis being firstly to talk wlh church members at all services and events, including small groups
at the AGM about the options lacing the church if income Gould not be increased, and secondly
by means of a personal leller sent out in early December on behalf of the Church Council
appealing for funds. and for church membership conlribulions. The response lo both of thèse
actlDns has been astounding, and very much appreciated.

German-speaking Lutheran Church in East Anglia
Pag& 7
Financial Stataménts for the year ended 31 December 2023
Report of the Truste8S
Restricted Endowment Fund
This fund is part of the Asset Tiansfer Agreemenl which became effective on 31 May 2013. when
the 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 11, dated 13 September
1672, namely that the Fund's income can be spent in accordance with the church's general
charilable purpos8s. but the Fund's capital should be invested to 9enerate 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.
During 2023 there were no withdrawals from the Restricted Endtswment Fund.
Reserves policy
The trustees are aware of the general legal duty to apply charitable funds within 8 reasonable b.me
of receiving them. Those reserves that are not part of the Restricted Endowment Fund are
shown on page 11 a5 Unrestricted Funds (General Fund and Designated Fund for new vehicle)
and Restricted Funds (Synod Contribution io Pastorfs Salary Reserve Fund).
The amount In the designated fund for a new vehicle is decided by annual review of the Itusteas
as part of the Unrestricted Funds. At the year end, the trustees decided that the v8hiclè fund
should have no addition this year, and therefore remain at £2.000 al 31 D6cember 2023.
The amount in the Re3lrided Fund is not decided by the trtJ8tees. but has been stipulated by
the Synod to be 8 minimum of £60,000 as a reserve for the purpose ol contribution to the Synod
for the Pastorf5 salary. The investment growlh ft>r thi5 amount Is added to the fund.
The total Unrestricted Funds available on 31 December 2023 was £70.933 which
is SLJfficient to cover 8 months ol expenditure. This is higher than at the year end 20221£60.1471
due to the very welcome increase in funds from donation$ and church members, contribub.ons
dijring 2023.
Invesknent policy and oblectives
Part of the income of the charity is derived from its investments. The investment manage¢s
objecbve is to maximise tolal return with due regard for risk, wth an ethical and responsible
investment portfolio and to report regularly via the Treasurer to the trustees. The trustees remain
commitled to a lon9 term investment policy aiming to protect the real capital value whilst
generating a sustainable level tsf income to fund current expenditure.
Structure, Governance and Management
Governing Document
The church is controlled by it5 governing document, a deed of Èrust, and is constituted as an
unincorporated charity.
Since 1 June 2013. two churches have merged to becx)rne one. as one single ¢harily. wth a new
name. This sectitsn summarises where the details can be found as Ihey have applied to èach of
the two individual churches until 31 May 2013. and describes the structure a5 It is for the new
merged charity.

GerMan￿peakIng Lutheran church in East Anglla
Page 8
Finan¢lal Statements for the year ended 31 December 2023
Report of th• Trustees
German Lutheran Church in Cambridgtr and East Anglia (Reg Charity No 11352731
The slruclure. gc>vernance and management were sel out in the constitution dated 11 November
2009. which replaced the previous conslilulion of 15 March 1964. The ¢hur¢h was founded on
2 December 1956, and the pastoral office was established on 1 May 1959.
Trust Property and Fund5 administered in connectlon with the Gernian Lutheran Church
Iknown as thè Hamburg Lutheran Church) at Dalston
IReg Charlty No 251121 prior to amalyamation on 31 May 20131
The legal basis of the church. which was founded in 1669, Is the Charter granted by King Charles
11 on 13 September 1672. The congregation has been mainly German-speaking Pioleslanl
Christians living in th& ¢ounly of Essex. The church building was formerly located in Rilson
Road. Dalslon. London E8 but was sold in Novembei 1982. and thereafter services were held
in various churches throughout Essex. Furthttr details concerning the charity LJP to 31 May 2013
can be requested al any b'me from the new merged charity.
German-speaking Lutheran Church in East Anglla Ifomierty German Lutheran Church In
Cambridge & East Anglia and Hamburg Lutheran Church) IReg Charity No 11352731
The structure, govemance and management are sel out in the constitution dated 11 November
2009, as amènded on 18 May 2013. and as amended on 27 Junè 2021. The last amendment to
the constitution was approved by the AGM on 12 June 2022 and notified lo the Gharity Commission.
For bellei transparency. the Church Council has compiled the various aspects of ils finan¢ial
managamenl into onè new document, the Internal Financial Control Policy. The fin81 version is lo
be approved in February 2024.
Since 15 December 2020, the pmperty and land of Church House. 4 Shaftesbury Road, Cambridge,
CB2 88W has been vested in the Official Custodian for Charities on behalf of the trusl&es of the
German-speaking Lutheran Church in East Anglia.
The financial slaterrEnts were approved by the Iruslees on 5 June 2024 and signed on their bèhalf.
Mrs H O'Kane
Trustee
Dr G Goldbeck
Tru51ee

German-Sp8aking Lutheran Church in East Anglia
Page 9
Flnanclal Ststements for the year ended 31 December 2023
Independent Examiner's Report
To the Trustees of German-speaking Lutheran Church in East An91ia
I report to the trustees on my èxamination of the financial statements of the church for the year ended
31 December 2023 which comprise the slalemenl of financial aclivilies, the balance sheet and the
related notes.
Respective Responsibilities of the Trustees and the Examlner
As the church's Iruslees you are responsible for the preparation of the financial statements in
accordance TA4lh the réquirem6nls of Ihe Charities Acts 2011 1.the Act l.
I report in respect of my examination ol your church's financial slalemen15 carried out under Section
145 of the Act, and in carrying out my examination I have followed the appli¢able directions given by
the Chaiily Commission under section 1451511bl of the Act.
Independent Examlnerfs Report
I have completed my examination. I confirrll that no material Mallers have come to my attention
in connection with the examination giving mè cause to believe that in any material respect..
the a¢¢ounting records were not kept In respect of the church as required by seckn'on 130
ol the Act., or
the financial ststem¢nts do not accord with those records.. or
the financial statements do not comply with the appli¢able requir$ments concerning the
form and content of financial statements sel out in the Charities (Accounts and Reports)
Regulations 2008 olhei than any Tequirement that the financial stalements give a true and
fairf view which is not a matter considered as part of an independent examination
I have no conGerns and have come across no Dlher matters in connection with the examination lo
which allenlion should be brought in this report in older to enable a proper understanding of the
financial statements lo be reached.
Geoff Mann F
Geoff Mann Ltd
Dee House
Highworth Avenue
Cambridge

Gèmian-speaking Lutheran Church in East Anglia
Page10
Flnaneial Statements for the year enrJ•d 31 December 2023
Statement of Financlal Actlvlties
2023
Total
fvnds
2022
Tg131
funds
Unrestricted Reslricled Endowment
fund5
fun(Js
funds
Notes
Income and Endowm•nts from
Donations and legaaes
Investments
Other
66.627
19,223
27,831
66,627
19,223
27,831
47.714
19,072
24,089
Total
113.$81
113,681
90,875
Expenditure on
Church activities
104.779
104.779
108,284
Total
104.779
104.779
108,284
Nel gainslllossesl on investments
1.884
1,470
8,638
11,992
-51,479
Net IncomellExpenditurel
10.786
1.470
8,638
20.894
-68,888
Transfers between funds
1{hl
Net Movement In Funds
10.786
1,470
8,638
20,894
48,888
Rèconciliation of Funds
Total Funds Brought Fotward
60.147
61.971
349.692
471.810
540,698
Total Funds Carrièd Fotward
70,933
63.441
358.330
492.704
471.810
statoment of Total Recognised Gains and Losses
There were no recognised gains losses lor 2023 or 2022 other than those included in the Statement of
Financial Activities

German-speaklng Lutheran Church in East Anglia
Page11
Flnanclal Statements for the year ended 31 December 2023
Balance Sheèt
2023
2022
Notes
Flxèd Assets
Tangible assets
Investments
6,684
456.427
10.026
445,372
Toial fixed assets
463.111
455,398
Curront Assets
Debtors
Cash al bank
7.55S
24,083
6,889
12,818
Total Current Assets
31,638
19,507
Creditors". amounts falling due
within one year
2.045
3,095
Net Current Assets
29,S93
16.412
Net Assets
492,704
471,810
The Funds of the Charity
Unrestricted Funds
General fund
Designated fund lor new vehicle
68,933
2,000
58,147
2.000
70,933
63.441
358,330
6D.147
61,971
349,692
Restricted Funds
Endowment Funds
Paslorfs salary ￿serve fund
Endowed investments
Total Charity Funds
492,704
471,810
The financial ststements were approved by the trustees on 5. June 2024 and signed on their beha￿.
Mrs H O'Kane
Trustee
Dr G Goldbeck
Trustee

Gem7an-Speaking Lutheran Church in East Anylia
Page 12
Financial Statements for the year ended 31 December 2023
Notes to the accounts
Accounting Pollcles
lal
Basis of Preparation of the Accounts
The accounts have betsn prepared in accordance with A¢¢ounling 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 IFRS 1021 (Effective 1 January 20191- Icharilies SORP IFRS 1021},
the financial reporting standard applicable in the UK and Republic of Ireland IFRS 1021
and the Charities Act 2011.
German Speaking Lutheran Church in East Anglia meets the definition of a public benefit
entity under FRS 102. Assets and liabilitie5 are initially recognised al historical cost or
transaction value LJnle55 otherwise slated in the ielevanl accounting policy nolelsl.
The Iruslees consider that there are no matèrial un¢ertainlies about the charity's ability
lo continue as a going COn￿rn.
The Iruslees do not consider that there are any sour¢es of eslimalion uncertainly al the
reporting date that have a significant risk of Causing a material adjuslmenl to the
carrying amounts of assets and liabilities within the next reporting pericKI.
bl
Income
All income is recognised In the Slalement of Financial Activities once the charity has
entillemenl lo the funds, it is probable that the income will be received and the amount
can be measured reliably.
Ic}
Expenditure
Liabilities are recognisecl as expenditure as soon as there is a legal oi conslruclive
obligation ¢ommilling the charity lo that expenditure. it is probable that a transfer of
economic benefits will be requited in settlement and the arnounl ol the obligation can be
measured reliab￿. Expenditure is aGcounted for on an accrua15 basis and has been
classified under headings that aggregate all Gosl related lo the category. Where costs
cannot be directly allribLJted lo particular headings they have been allocated to activities
on a basis consistenel with the use of resources.
(d}
Tangiblè Fixed Assets
Depre¢ialion is provided on all tangible fixed assets 81 rates calculated lo write off the
Cost less estimated residual value of each 8ssel over ils expe¢ted useful lrfe as follows..
Motor vehicles
20.fi straight line bas15

Gemian-speaking Lutheran Church in East Anglia
Page 13
Financial Statements for the year ended 31 December 2023
Notes to the accounts
Fixed Asset Inv&stments
Investments are staled al market vallLJe at the balance sheet dale giving rise lo
unrealised gains or losses which are taken into the Slalement of Financial Aclivilies.
Realised gains and losses are shown separalety in the Stataemenl of Financial Activities
calculated as the difference between proceeds and historic cost. Investment income and
its lax rel8ted credrt are taken Into account on a re¢eivable basis.
ifj
Debtors
Trade debtors and othèr debtors are recognised at their seluement amount due after
any trade discount offered. Prepaymènts are valued al the amount prepaid net of any
trade discount due.
Igl
Creditors and Provlsions
Cred11ors and provisions are recognised where the charity has a present obligation
resulting from a past event that will probably result in the transfer of funds lo a third party
and the amount due lo settle the obligation can be measured or estimated reliably.
Creditors and provisions are normally reGognised al their selllemenl amount after
allowng for any trade dis¢ounts due.
h)
Fund Accounting
Unrestricted funds are available lo spend on activities that further any of the purposes
of the charity. Designated funds are unrestricted funds of the charity which the trustees
have decided at their discretion to sel aside to use for a specific purpose. Reslri¢ted
funds are donations which the donor has specified are to be solely used for particular
areas of th¢ charity's work or for specific projects being undertaken by the ¢harity.
Endowment funds are donated with the Intention of their bein9 used in perpeluily.
The endowment fund was created wth a transfer of assets from the Hamburg Lutheran
Church in 2013 and continues to be administered in accoidan¢e with its original
purpose, which is lo generate income from managed investments that is to be spent on
continuing the charitable objectives of the church.
The Iru5tees are. as part of furthering Charitable objectives, enlilled to spend the underlying
apilal for projects that involve the conslruclion, maintenance or improvement of buildings
used by the church for the purpose of their charitable aims.
Foreign Currencies
Assets and liabilities in foreign currencies are Iranslatred into sterling al the rates of
exchange ruling at the slalement ol financial position date Transactions in foreign
¢urrencies ale translatèd into sterling al the rate of exchaange ruling at the dale of
transaction. Exchange drfferenGes are iaken into account in arriving at the operating
result.

Gernlan￿peak1ng Lutheran Church In East Anglia
Page 14
Financial Statements for the year ended 31 December 2023
Notès to the account$
Other Income
2023
2022
Bazaars, sales, sommerfesl ele
Collections for charities
Other income
Rental income
Weekend retreat
3,873
2,682
2.561
15,711
3.004
2,957
3,113
2,051
13,466
2,502
27,831
24,089
Staff Costs
The Geman Church Pastor was paid direct by the Synod of German Speaking Lulheian,
Reformed and United Congregations in Great Britain, of which the church's conlribuliDn is
£55,00012022 £57,500)
Trustèès, Remuneration and Benefits
There were no trustees. remuneration or other benefits for the year ended 31 December 2J23
nor for the year ended 31 December 2022.
Trustees. expensès
Trustees were reimbursed a lolal of £83012022 '. £2781 in respe￿ of expenses incurred in
their capacity as Iruslees. In addition, the German Church Pastor, who is also a trustee, was
reimbursed a total of £4,226 incurred in the course of her work as the minister of the church.
Tangible Fixed Assets
Motor
vehicles
Cost
At 1 January 2023 and 31 December 2023
16.710
Depreciation
Balan￿ al 01_01.23
Charge for the year
6.684
3.342
Balance al 31.12.23
10.026
Net Book Value
Al 31.12.23
6,884
At 01.01.23
10,026

German4peaking Lutheran Church In East Anglia
Page15
Flnancial Statements for the year ended 31 December 2023
Notes to the account5
Fixed Assets Investments
2023
Market
value
2022
Market
value
National Savings Income Bond5
Shares
1.000
455,427
1,000
444,372
456,427
445,372
Market value al beginning of year
Nel gaiDlllossl on disposaVrevaluation
Disposal proceeds
444,372
11,992
-937
505.851
-51,479
-10.000
Market value at end of year
455.427
444,372
Debtors: due within one year
2023
2022
Gift aid tax claim
Prepayments
7,555
6,639
250
7.555
6,889
Cre(Iltors: due within one year
2023
2022
Accruals
Pastor's discretionary fund
Payments in advance
1,500
295
250
2,800
295
2,045
3.095
Ralated Party Disclosure$
There were no related paty transactions in the year that required disclosure.

German-speaking Luthèran Church in East Anglla
Page 16
Financial Statements for the year ended 31 December 2023
Note5 to the ac¢ount5
10
Analysis of Net Assets between Funds
2023
Total
Funds
Unrestricted Reslri¢ted Endowment
Funds
Funds
Funds
Tangible fixed assets
Fixed Asset Investments
6,S84
34,856
6,684
456.427
63.441
358.330
Fixed Assets
41,340
63.441
358,330
463,111
Debtors
Cash al Bank
Credilois Due wlhin one year
7.555
24.083
.2.045
7,555
24.083
-2.045
Nel Current Assets
29.593
29,593
Net Assets
70,933
63.441
358,330
492,704
2022
Total
Funds
Unrestricted Restrided Endowment
Funds
Funds
Funds
Tangible fixed assets
Fixed Asset Inveslments
10.026
33.709
10.026
445.372
61,971
349.692
Fixed Assets
43,735
61,971
349,692
455,398
Debtors
Cash at Bank
Creditors Due within one year
6,889
12,618
-3,095
6,889
12,618
-3.095
Nel Current Assets
16,412
16.412
Net Assets
60,147
61.971
349,692
471,810

Gernian-speaking Lutheran Church in East Anglia
Page 17
Financial Statements for the year ended 31 December 2023
Detailed Statemènt of Flnanclal Activitias: Incomè and Endowments
2023
2022
Donations and Legacies
Contributions
Donated services and facilities
Donalions
Donations for bsplisms and funerals
Gift aid recovered
Grants
31.881
3.918
14.273
1.945
7,555
7,055
28,599
2,831
8,074
625
6,638
2.947
66,627
47.714
Invastment Income
19,223
19.072
Other Income
Bazaars, sales. sommerfesl etc
Colle¢tions for charrties
Other income
Rental income
Weekend retreat
3,873
2,682
2,561
15,711
3,004
2,957
3.113
2,051
13,466
2,502
27,831
24,089
Totsl In¢om& and Endowments
113,681
90,875

Gern1an￿peaking Lutheran Church In East Anglia
Page 18
Financial Staternent5 for the year ènded 31 December 2023
Detailéd Statement of Financlal Activities- Expenditure
2023
2022
Charitable Activities
Bazaars, sales. sommerfesl elc
Congregation and services
Donations to ¢hariliès
Hire of churches 2nd halls
Newsleller
Organist fees
Pastoral candidalesllay preachers
Synod contribution
Weekend retreat
1,096
1,898
2.682
1.447
638
1,880
99
55,000
957
1.424
3.113
1,647
611
1.842
378
57,500
6,457
71,784
73,929
Management
Council lax and insurance
Gardener, cleaner and admin
Heat. Lighl and water
Motoi vtthicle refurbishment
Property maintenance and refurbishme
4.038
2,818
3,400
3,342
10.039
3,854
2.701
3.395
3,342
10,372
23,637
23.664
Governance costs
Accountan¢y and legal fees
Motor and travel
Slalionery and postage
Telephone
3.073
3,954
1.615
716
4.069
4,924
1,102
596
9,358
10,691
Total Expenditure
104.779
108,284