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2021-12-31-accounts

Unrestricted Designated Restricted TOTAL TOTAL
Notes Funds
f
Funds
E
Funds
I
2021
f
2D20
E
INCOME AND ENDOWMENTS FRDMr-
Donations itLegacies 3,4 127,557 12,WO 11,293 150+50 130,263
Other trading
acthriUes
44,296 44,296 30r542
Investment 1,158
Other Income/Receipts 49,256 1,162 Sgretg 113,182
222 267 13r162 11r293 246r722 275+IS
EKPENDITURE ON CHARITASI.EAClIVZGES
Minisby coals 74r928 10,133 05,051 76,435
Church running casts 8,9 114~ SO,OM 164r304 119465
Senwulent
payments
10 1,525 1,160 1459
Other Expenses/Payments
Total 19D,747 50,000 11,448 252,195 248551
Opersing
Surplus / (Deficit)
31rf20 (36r838) (ISS) (Er473) 28464
Gains/(Losses)
on revaluation
ofInvesb 13 17,161 17,161 (9,410)
Net (Expenditure)/Inceme 31420 (Igr677) (155) 11,658 29~
Trsnsfem between Funds 17
Net mnvsment
ln funds
31,520 (19,677) (155) 11,688 19~4
TOTAL FUNDS BROIIGHT FORWARD 17 100,847 220,357 1,793 322,997 303~
TOTAL FUNDS CARRIED FORWARD 17 132r367 mrQN l/l38 334+85 322,997

NO TES TO THEACCOUNTS FORTHE YEAR ENDED 31DECEMSER 2021
1. INCORPORATION
OF HIGH CROSS
The Chumh was Inc rporsted on 30th June 2010,as a aompsny limited
by guarantee.
The liability of
each member is limited to610In the
event of winding
up.
2. ACCOUNTING
POLICIES
General
The Hnandal
Statemenls
have been prepared an the scduals basis under the hislark cost convention
and in accordance with the Statement of
Recommended
Practice: Acmunting
and Repornng
by Charities pmparing
their accounts
In acmrdance
vdth the Hnancial
Reporbng
Standard
applicable
In the UK and Rapublk ofIreland (FRs 102)Issued on 16July 2014,the charibes Act 2011,the companies
Act 2006and UK
generally acmpted
accounting
practise as Itapplies from 1January 2015.Fresentananal
rurrency ofthe accounts isIstarling
rounded to
nearest EL
High Cross Church Camberley
meets the dellnmon
ofa public benefit entity under FRS102.
Income
Incame mmprlses
donatians,
interest,
grants far lay workers and grants under the Government
Retention
adcgtional
gilt aid recelvade,
Induding
amounts dsimed for donatians
In the year but not received by the
Scheme.
Donations Indude any
end ofthe year. Income ls remgnlsed
when the church becomes entnled to rmmpt.
Fbmd Assets
Assets purchased
in the year casting in excess of61,000are included
in the
balance sheet atcost.
Depreciation
is provided atates cakulated ta write oifeach asset aver Its expeded useful
life as follows:
- Computers,
Office and Miscellaneous
Equipment: 3 —5years
Support costs
These Indude the costs ofadministrating
and running
the church
and any truslne expenSes.
and indude governance
costs which
comprise the Independent Examiner fee
Expenditure
Liabilines are recognised as soon asthee isa legal or construdive obligation aammitbng
the chunky tothe expenditure,
itis probable that the
settlement
wig be required
and the amount ofthe obliganon
can be measured
with reasonably
certainty.
Irnxxxmmble VAT is charged asa mst
against the acthdty far which the expenditure
was Incurred.
Pensions
The Chumh
is mmplying
with its obggahan
to prmride a pension far its employees.
Four employees
received pension conbtbunans,
through
NEST, totalling FEBduring the year. (2020- faun 6609)
provided
Imrestments
These are induded
in the accounts at market value at the balance
shed date and any gain or loss arising on revaluation included in the
Statement of Rnandal Adivides
Debtors
Debtors are nkognlsed
atsettlement
amount.
Crmlilars are remgnlsed
when the church has a present obligation
resulting
from a past event that will probably result
in the transfer of funds
toa thied party and the amount tosettle the obliganon
can be measured
reliably. cmditors are recognised
ataetna ment amount
Mnanclal Instruments
The charltv anlv has basic financial instruments.
Funds
Unresbided
funds are avsik bio ta spend on activRies that further
any afthe purposes ofthe charity. Designated
funds
am unresbided funds
ofthe charity which the trustees have dedded at their discretion to set aside for a specific purpose.
Restricted funds are donations
which Em
donor has specified are to be salely used for aspedfic purpose.
Gaing Concern
The Trustees have considered
going mncem up to ane year fram
the dale of signing these accounts. Fallowing the outbreak of
COVID-19 the bustees have revised budgets and forecwds for a canservative reduction
In Inmme and
where passible
will
redum
excess expendltum.
Following this review the trustees
belimre that High Cross Church Camberley
Isa
of reserves are suffident ta cover losses In the fareseeable futuro
going concern as the level