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||||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|
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|||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||
##
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|||||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|
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