2022-03-31-accounts - Zion City Tabernacle

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			Page
Report oftbe Trustees		1	to	4
Independent Examiner's	Report
Statement ofFinancial	Activities
Balance Sheet		7	to	8
Notes to the Financial Statements		9	to	17
Detailed Statement ofFinancial Activities		18	to	19

				312.22	3l.3.2l
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
	Notes
INCOME AND ENDOWMENTS FROM
Charitable activities
Voluntary Income		95,657	1+83	96,940	94,328
Investment income					21
Total		95,661	1,2S3	96,944	94,349
EXPENDITURE ON
Charitable activities
Mortgage interest
Direct Church Expenses Governance costs		61,657 816	2,130	63,7$7 816	6/21 47,958 720
Total		62,473	2,130	64,603	54,899
NET INCOME/(EXPENDITURE) Transfers between funds	l5	33,188 (1,110)	(847) 1,110	32,341	39,450
Net movement in funds		32,078	263	32@41	39,450
RECONCILIATION OFFUNDS
Total funds brought forward		392,223	3,543	395,766	356,316
TOTAL FUNDS CARRIED FORWARD		424401	3,$06	428,107	395,766

				31.3.22	31.3.21
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
	Notes
FIXEDASSETS
Tangible assets		347,713		347,713	366,032
CURRENT ASSETS
Debtors Cash at bank and in hand		68,747 47,978	3,806	68,747 51,784	68,479 44,975
		116,725	3,806	120,531	113,454
CREDITORS
Amounts falling due within one year		(40,137)		(40,137)	(10,212)
NET CURRENT ASSETS		76,588	3,806	80/94	103@42
TOTAL ASSETSLESSCURRENT
LIABILITIES		424,301	3,806	428,107	469,274
CREDITORS
Amounts falling due after more than one year	12				(73,508)
NET ASSETS		424401	3,806	428%107	395,766
FUNDS	15
Unrestricted funds:
General Funds Capital Fund Contingency Fund				90,908 308493 25,000	206,769 160,454 25,000
				424301	392,223
Restricted funds:
Sisters Brothers Young People Junior Sunday School Carers Group				19807 491 623 855 30	2,233 465 583 262
				3,806	3,543
TOTAL FUNDS				428,107	395,766

INVESTMEN	T INCOME
						31.3.22	31.3,21
				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
Deposit account interest				4		4	21
INCOME FROM CHARITABLE ACTIVITIES
						312.22	31.3.21
		Activity
Tithes and offerings GilI aid tax refunds Donations Event income		Voluntary Voluntary Voluntary Voluntary	Income Income Income Income			62,767 18,941 5/60	67,665 20,622 1,563 14
Room hire Minibus Miscellaneous Sisters Brothers	income	Voluntary Voluntary Voluntary Voluntary Voluntary	Income Income Income Income Income			1,504 1,380 5,805 1,028	50 3,889 518 5
Drop In Centre		Voluntary	Income			250
Young People		Voluntary	Income			5
						96,940	94,328

CHARITA
	Direct
	Costs (see	Support
	note 5)	costs	Totals
Direct Church Expenses Governance costs	63,787	816	63,787 816
	63,787	816	64,603

DIRECT COSTSOFC	HARITABLE ACTIVITIES
		31.3.22 f	31.3.21
Depreciation Maintenance and security Ministry gifts and costs Heat, light and water Insurance Office costs		185319 3,808 2,834 6,716 6,587 168	18,858 8, 152 1,716 2,990 4,738 810
Cleaning and hygiene Bank charges		5,135 709	4,227 432
Gifts and donations		100	803
Media equipment Travel and transport Professional costs and registrations		11,647 1,079 70	1,858 475 105
Telephone and postage Refreshments and hospitality Sundry		849 1,261 75	1,137 1,425
Sisters		900
Brothers		63
Drop In Centre		961	232
Young People		206
Interest payable and similar charges		2+00	6/21
		63,787	54,179
NET INCOME/(EXPENDITURE)
Net income/(expenditure)	is stated after charging/(crediting):
		31.3.22	31.3.21
Independent examiner		816	720
Depreciation - owned assets		IS@19	18,858

	for the Year	for the Year	for the Year	Ended 31 March	2022
	COMPARATI YESFOR THE STATEMENT			OF FINANCIAL	ACTIVITIES
					Unrestricted	Restricted	Total
					funds	funds	funds
	INCOME AND ENDOWMENTS		FROM
	Charitable activities
	Voluntary Income				93,803	525	94,328
	Investment income				21		21
	Total				93,824	525	94,349
	EXPENDITURE ON
	Charitable activities
	Mortgage interest
	Direct Church Expenses Governance costs				6,221 47,958 720		6,221 47,958 720
	Total				54,899		54,899
	NET INCOME				38,925	525	39,450
	RECONCILIATION	OF FUNDS
	Total funds brought	forward			353,298	3,018	356,316
	TOTAL FUNDS CARRIED FORWARD				392,223	3,543	395,766
9.	TANGIBLE FIXEDASSETS
				Improvements	Fixtures
			Freehold	to	and	Motor
			property	property	fittings	vehicles	Totals
	COST
	At I April 2021 and
	31 March 2022		433,496	SO/33	220184	10%766	546,779
	DEPRECIATION
	At I April 2021 Charge for year		86,700 8,670	67,562 8,033	20+60 481	6/25 1,135	180,747 IS/19
	At 31 March 2022		95+70	75+95	20,741	7@60	199,066
	NET BOOK VALUE
	At 31 March 2022		338,126	4,738	1,443	3,406	347,713
	At 31 March 2021		346,796	12,771	1,924	4,541	366,032

	Notes to the Financial Statements -continued for the Year Ended 31March 2022
10.	DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
		312.22	31.3.21
		f,
	Gift Aid	68,747	68,479
11.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		31.3.22	31.3.21
	Bank loans and overdrafts (see note 13) Accruals and deferred income	f, 39+20 817	9,492 720
		40,137	10,212
12.	CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
		31.3.22	31.3.21
	Bank loans (see note 13)		73,508
13.	LOANS
	An analysis ofthe maturity ofloans is given below:
		31.3.22	31.3.21
	Amounts falling due within one year on demand:
	Bank loans	39@20	9,492
	Amounts falling between one and two years:
	Bank loans - 1-2years		9,492
	Amounts falling due between two and five years:
	Bank loans - 2-5 years		28,476
	Amounts falling due in more than five years:
	Repayable by instalments:
	Bank loans more 5 yr by instal		35,540

for t SECURED DEBTS	he Year Ended 31March 2022
The following secured debts are included	within creditors:
		312.22	31.3.2l
Bank loans		39,320	83,000
Bank loans are secured over the Ireehold	property.
MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
		Net	Transfers
		movement	between	At
	At 1.4.2l	in funds	funds	31.3.22
Unrestricted funds
General Funds Capital Fund	206,769 160,454	33,188	(149,049) 147,939	90,908 308493
Contingency Fund	25,000			25,000
Restricted funds	392,223	33,188	(1,110)	424/01
Sisters Brothers Drop In Centre Young People Junior Sunday School Carers Group	2f233 465 583 262	128 (63) (711) (206) 5	(554) 89 711 246 588 30	1,807 491 623 855 30
	3,543	(847)	1,110	3,806
TOTAL FUNDS	395,766	32,341		428,107
Net movement in funds, included	in the above are as follows:
		Incoming	Resources	Movement
		resources	expended	in funds
Unrestricted funds
General Funds		95,661	(62,473)	33,188
Restricted funds
Sisters Brothers Drop In Centre Young People Junior Sunday School		1,028 250	(900) (63) (961) (206)	128 (63) (711) (206)
		I/83	(2,130)	(847)
TOTAL FUNDS		96,944	(64,603)	32/41

				Net
				movement	At
			At 1.4.20	in funds	31.3,21
Unrestricted	funds
General Funds Capital Fund Contingency Fund			167,844 160,454 25,000	38,925	206,769 160,454 25,000
Restricted funds			353,298	38,925	392,223
Sisters Brothers			1,715 460	518 5	2233 465
Young People			583		583
Junior Sunday	School		260		262
			3,018	525	3,543
TOTAL FUNDS			356,316	39,450	395,766
Comparative net movement		in funds, included	in the above are as follows:
			Incoming	Resources	Movement
			resources	expended	in funds
Unrestricted	funds
General Funds			93,824	(54,899)	38,925
Restricted funds
Sisters Brothers Junior Sunday	School		518 5 2		518 5 2
			525		525
TOTAL FUNDS			94,349	(54,899)	39,450

				Net	Transfers
				movement	between		At
		At 1.4.20		in funds	funds		31.3.22
Unrestricted funds
General Funds Capital Fund Contingency Fund		167,844 160,454 25,000		72,113	(149,049) 147,939		90,908 308,393 25,000
Restricted funds		353,298		72,113	(1,110)		424301
Sisters Brothers Drop In Centre Young People Junior Sunday School Carers Group		1,715 460 583 260		646 (58) (711) (206) 7	(554) 89 711 246 588 30		1,807 491 623 855 30
		3,018		(322)	1,110		3,806
TOTAL FUNDS		356,316		71,791			428,107
A current year 12 months follows:	and prior year 12 months	combined	net	movement in funds, included		in the above are
				Incoming	Resources		Movement
				resowces	expended		in funds
Unrestricted funds
General Funds				189,485	(117,372)		72,113
Restricted funds
Sisters Brothers Drop In Centre Young People Junior Sunday School				1,546 5 250	(900) (63) (961) (206)		646 (58) (711) (206) 7
				1,808	(2,130)		(322)
TOTALFUNDS				191,293	(119,502)		71,791

for the Year Ended	31March 2022
	31.3.22	31.3.21
INCOME AND ENDOWMENTS
Investment income
Deposit account interest		21
Charitable activities
Tithes and offerings Gift aid tax refunds Donations Event income Room hire Minibus Miscellaneous income Sisters Brothers	62,767 18,941 5,260 1,504 1/80 5,805 1,028	67,665 20,622 1,563 14 50 3,889 518
Drop In Centre	250	5
Young People	5
	96,940	94,328
Total incoming resources	96,944	94,349
EXPENDITURE
Charitable activities
Depreciation Maintenance and security Ministry gifls and costs Heat, light and water Insurance Office costs Cleaning and hygiene Bank charges Gifts and donations Media equipment Travel and transport Professional costs and registrations Telephone and postage Refreshments and hospitality Sundry Sisters Brothers Drop In Centre Young People Carried forward	18+19 3,808 2,834 6,716 6,587 168 5,135 709 100 11,647 1,079 70 849 1,261 75 900 63 961 206 61,4S7	18,858 8,152 1,716 2,990 4,738 810 4/27 432 803 1,858 475 105 1,137 1,425 232 47,958

		Zion City Tabernacle
		Detailed Statement ofFinancial Activities
		for the Year Ended 31 March 2022
			31.3.22	31.3.21
Charitable activities
Brought forward Bank loan interest			61,487 2/00	47,958 6,221
			63,787	54,179
Support costs
Governance	costs
Independent	examiner		816	720
Total resources	expended		64,603	54,899
Net income			32,341	39,450