2022-12-31-accounts

			Unrestricted	Restricted	Endowment	TOTAL	FUNDS
			Funds	Funds	Funds	2022	2021
		Note	E	F	6	F	E
INCOME AND ENDOWMENTS	FROM:
Donations and legacies		2	134,073	120,911		254,984	286,959
Charitable activities		3	13,805			13,805	7,767
Other trading actvities		4	675			675
Investments		5	10,481	99		10,580	9,105
TOTAL INCOME			159,034	121,010	0	280,044	303,831
EXPENDITURE ON:
Charitable Actvities		6	129,809	183,106	0	312,915	269,792
Raising funds		7	5,095	0	0	5,095	16,445
TOTAL EXPENDITURE			134,904	183,106	0	318,010	286,237
			24,130	(62,096)	0	(37,966)	17,594
Gains/(losses) on investments			(151,300)		(8,918)	(160,218)	247,286
NET INCOME/(EXPENDITURE)			(127,170)	(62,096)	(8,918)	(198,184)	264,880
TRANSFER BETWEEN FUNDS					0	0	0
NET MOVEMENT IN FUNDS			(127,170)	(62,096)	(8,918)	(198,184)	264,880
RECONCILIATION OF FUNDS:
TOTAL FUNDS BROUGHT FORWARD
AT 1STJANUARY, 2022			590,385	174,734	75,605	840,724	575,844
TOTAL FUNDS CARRIED FORWARD
AT31STDECEMBER, 2022			463,215	112,638	66,687	642,540	840,724

			Note	2022	2021
				F	E
FIXEDASSETS
Tangible Assets			9	1	4,541
Investments			10	416,687	576,905
		Total fixed assets		416,688	581,446
CURRENT ASSETS
Debtors				43,300	30,800
Cash at Bank	and in Hand			186,509	232,289
		Total current assets		229,809	263,089
LIABILITIES:
Creditors: Amounts	falling due within one year		12	3,957	3,811
NET CURRENT ASSETS				225,852	259„278
Creditors: Amounts	falling due after more than one year
TOTAL NETASSETS				642,540	840,724
FUNDS OF THE CHARITY			13
Unrestricted funds				463,215	590,385
Restricted funds				112,638	174,734
Endowmentfunds				66,687	75,605
		Total	charity funds	642,540	840,724

		F	OR	THE YE	AR	ENDED 31	STDECEM	BER 2022	Continued
						Unrestricted	Restricted	TOTAL	Unrestricted	Restricted	TOTAL
						Funds	Funds	2022	Funds	Funds	2021
						6	6	6	6	F	6
2	Donations	and le	acies
	Planned Giving:
	Tax Efficient Giving					96,350	1,300	97,650	58,388	1,200	59,588
	Income Tax Recoverable					23,802	5,425	29,227	15,183	13,500	28,683
	Other	planned	giving			5,359	0	5,359	14,111	2,715	16,826
	Collections (open		plate) at all
	Services					312	20	332	3,126	0	3,126
	Gift Days					0	3,580	3,580	0	19,289	19,289
	External Donations					0	23,354	23,354	0	99,055	99,055
	Grants					8,250	87,232	95,482	9,800	50,592	60,392
						134,073	120,911	254,984	100,608	186,351	286,959
3	Charitable activities
	Magazine	&Bookstall				852	0	852	631	0	631
	Rent from	Church	Hall/Church
	Property					10,921	0	10,921	6,054	0	6,054
	Wedding	and Funeral		Fees		794	0	794	268	0	268
	Club Activities/Outings/Holidays					1,238	0	1,238	814	0	814
						13,805	0	13,805	7,767	0	7,767
4	Other tradin actvities
	Fairs/fundraising					675	0	675
						675	0	675
5	Investments
	Rent from	Investment		Property		8,250	0	8,250	7,500	0	7,500
	Dividends	and Interest		(including	any
	reclaimed	tax)				2,231	99	2,330	1,590	15	1,605
						10,481	99	10,580	9,090	15	9,105

F	OR		THE YEA	R ENDED 3	1STDECE	MBER 202	2 Continued
				Unrestricted	Restricted	TOTAL	Unrestricted	Restricted	TOTAL
				Funds	Funds	2022	Funds	Funds	2021
				F	8	6	6	6	6
Chadtable Actvities
Missionary Giving
Hope Church				0	0	0	0	7,700	7,700
Ebenezer Church				0	0	0	0	7,700	7,700
OMF International	UK			2,712	0	2,712	2,439	0	2,439
CCW				2,712	0	2,712	0	0	0
North West Partner				1,808	0	1,808	1,626	0	1,626
Servants ofthe Word				0	3,080	3,080	0	0	0
ICR Madrid				1,808	0	1,808	0	0	0
Ministry Training Grant				0	0	0	0	9,140	9,140
Central Church Wamngton				610	70,598	71,208	0	0	0
Sundry Donations	(&61,000each)			0	500	500	100	0	100
Ministry:
Parish Share				20,419	0	20,419	20,419	0	20,419
Minister - Housing				6,824	0	6,824	12,299	0	12,299
Minister - Expenses				171	0	171	656	0	656
Co-Pastor Salary				37,859	26,328	64,187	27,386	10,792	38,178
Co-Pastor Pension	costs			6,412	6,412	12,824	6,216	2,590	8,806
Co-Pastor - Housing				1,301	3,146	4,447	9,397	2,988	12,385
Co-Pastor - Expenses				330	96	426	354	0	354
Co-Pastor Moving	costs			0	0	0	0	0	0
Lay Workers - Salaries				15,465	34,329	49,794	2,488	33,802	36,290
Lay Workers - Pension			costs	455	3,895	4,350	518	2,077	2,595
Lay Worker expenses			&costs	178	13,141	13,319	527	6,842	7,369
Cleaning and Waste	Disposal			584	0	584	241	0	241
Rent and Rates				1,164	0	1,164	601	0	601
Heat &Light				5,052	0	5,052	4,261	0	4,261
Insurance				2,270	0	2,270	2,313	0	2,313
Repairs &Renewals				4,167	0	4,167	72,888	310	73,198
Service Expenses				2,392	15	2,407	2.312	175	2,487
Waterfront Ministry Costs				0	10,136	10,136	0	0	0
Inside Youth Work/Sunday			School	605	688	1,293	437	0	437
Club Activities/Outings				1,637	6	1,643	980	0	980
Education and Training		Expenses		1,750	7,736	9,486	1,585	1,281	2,866
Newsletter and Bookstall			costs	894	0	894	685	0	685
Church holiday				1,117	0	1,117	574	500	1,074
Data Protection/Copyright			Fee	582	0	582	550	0	550
Telephone				378	0	378	384	0	384
Depreciation				4,540	0	4,540	4,541	0	4,541
Legal and professional		fees		0	3,000	3,000	4,170	0	4,170
Independent Examiner's			Fees	2,016	0	2,016	1,944	0	1,944
Sundries				746	0	746	328	0	328
Postage, Printing &Stationery				851	0	851	676	0	676
				129,809	183,106	312,915	183,895	85„897	269,792
~Rii f d
Fundraising Costs				0		0	0		0
Investment Property	Costs			5,095		5,095	16,445		16,445
				5,095	0	5,095	16,445		16,445

Staff Costs	2022	2021
	F
Wages and Salaries	113,981	74,468
Social Security Costs	4,211	2,794
Pension Costs	17,174	11,401
	135,366	88,663

Tan	ibis Fixed Assets		Freehold		Fixtures
			Land &		and
			Buildings		Fittings	Total
			E		E	E
COST OR VALUATION
	At 1stJanuary, 2022				43,645	43,645
	Additions				0	0
	Disposals				0	0
	At 31stDecember, 2022				43,645	43,645
DEPRECIATION
	At 1stJanuary, 2022				39,104	39,104
	Charge for the year				4,540	4,540
	Disposals				0	0
	At 31stDecember, 2022				43,644	43,644
NET	BOOK VALUE
	At 31stDecember, 2022
	At 31stDecember, 2021				4,541	4,541
Investments			2021	Additions	Net	2022
			Market	(Disposals)	Gain/loss on	Market
			Value	in year	Revaluation	Value
1,390shares (2018:1,390shares) CBF
Investment Fund.			32,507		(3,788)	28,719
11,711shares (2018:11,711shares) CBF
Joint	Investment Fund.		26,004		(5,130)	20,874
CBF	Deposit Funds		17,094		0	17,094
St John's Youth and Community St John's PreSchool Nursery		Centre	363,538 137,762		(109,721) ~41.579	253,817 96,183
			576995		~769218	416687
Historical Cost ofInvestments			38,859		0	38,859
Historical Cost ofInvestment		Property	169,699	0	0	169,699

11	Debtors:														2022	2021	2021
	Amounts receivable	within one		ear											E		F
	Income Tax recoverable														43,300		30,800
	Other Debtors														0		0
															43,300		30,800
12	Creditors: Amounts	fallin	due		within		one	ear							2022	2021
															E		E
	Accruals and Deferred Income														2,016		1,944
	Other creditors														1,941		1,867
															3,957		3,811
13	Anal sis ofNet Assets b		Fund
								Unrestricted			Restricted				Endowment
								Funds			Funds				Funds		Total
								E				F			E		E
	Fixed Assets							350,001					0		66,687 416,688
	Current Assets							117,171			112,638				0	229,809
	Current Liabilities							(3,957)					0		0		(3,957)
	Long Term Liabilities									0			0		0		0
	Fund Balance							463,215			112,638				66,687	642,540
14	Fund Details
	The restricted funds	comprise		various		funds		as set out	below		including;	building			funds, grants received		in
	connection with the	costs ofemploying				lay workers, roof repairs, a new						church			plant and grants and donations
	received for projects	and staff		training		together with various specific donations									received to be forwarded		onto
	Christian missionary	societies.
	The endowment funds represent				permanent			endowments		from donors		many		years ago, which require			the
	money to be spent on various			property		repairs, sick and			poor		fund, Sunday		School and Staff Expenses.
															Transfers
15	~oi tdF d				2021 f			Income E			Expenditure E				Gains/Losses		2022 E
	Unrestricted Funds are as follows:
	PCC St.Philemon
	General Funds					50,580		158,647			126,297				(15,000)		67,930
	Roof Fund						0			0				0	10,000		10,000
	PLA Fund						0			0				0	5,000		5,000
	Capital Asset Fund					4,541				0		4,540			0		1
	Central Church Warrington					4,067				0		4,067			0		0
	Hardship Fund						450			0				0	0		450
	St.John's Youth 8 Community				Centre
	Youth &Community	Fund				28,835			379						0		29,214
	Capital Asset Fund				363,538					0					(109,721)	253,817
	St.John's PreSchool
	PreSchool Funds														0		620
	Capital Asset Fund														(41,579)		96,183
					590,385			159,034			134,904				151,300	463,215

				Transfers
Restricted Funds	2021 f	income f	Expenditure f	Gains/Losses f	2022 f
Restricted Funds are as follows:
PCC St.Philemon
Administrator Salary Fund	600	9,359	9,059		900
Assistant Staff Fund	0	19,566	19,566		0
Children 8 Youth Trip Fund	688	0	688		0
Central Church Warrington	76,534	16,185	81,019		11,700
Persion Ministry Fund	25,300	0	0		25,300
JSH Persion/Kurdish Fund	5,576	4,000	9,319		257
Kitchen Fund	13,628	0	0		13,628
Waterfront Ministry Fund	52,315	67,500	59,869		59,946
Gift Day Fund (SOW)	0	4,400	3,580		820
Go Chatter Website Fund	93	0	6		87
	174,734	121,010	183,106	0	112,638
			Realised	Transfers/
Endowment Funds The Endowment Funds are	as follows:	2021 f	Gains/Losses f	Gains/Losses f	2022 f
PCC St.Philemon
Sunday School		4,014		(564)	3,450
Assistant Staff Fund		6,971		(1,311)	5,660
Sick &Poor		939		(185)	754
Repairs		48,019		(6,853)	41,166
General Church	Fund	15,662		(5)	15,657
		75,605		8„918	66,687