2021-12-31-accounts

Recommended categories by activity	Unrestricted funds	Restricted funds	2021	2020
Income			R
Donations and legacies Activities for Generating Funds Charitable activities Investments Total Income	72,167 70 5,158 77,306	144,302 3,314 147,6'l7	216,470 70 3,314 5,158 225,012	127,709 490 1,498 973 130,670
Expenditure
Raising Funds
Charitable activities Support Costs Other Total Expenditure	4,745 34,541 14,104 53,301	75,167 96 16,943 02,206	79,912 34,637 31,047 145,507	58,644 32,135 4,861 05,630
Traneiers betvreen funds	(7,075)	7,075
Net movement in funds	16,932	62,487	78+16	35,030
Reconciliation offunds:
Total funds brought forward Tolal funds carried forward	274,788 281,718	205,085 267,572	479,874 550,200	444,843 47$,874

			Unrestricted	Restricted
			funds	funda	2021	2020
Fixed assets
Tangible assets Total fixed asaels			453,677 453,677	197,202 187,202	650,879 650,87$	650,879 650,87$
Current assets
Cash at bank and in Tolsl cunent asaels	hand	s	33,009 33,00$	76,260 76,260	109,270 10$,270	41,478 41+78
Creditors: amounts	falling
due within one year				891	1,835	2,483
Net current
assets/(liabililea)			32,065	75,370	107,435	38,$85
Total asaels lees current
liabHSes			485,742	272,572	758,314	68$,874
Creditors: amounts	falling
due after one year			194,025	5,000	199,025	210,000
Total net assets or
liabilities			2$1,717	267,572	55$,288478,874
Funda ofthe Charity
Restricted income funds		10		267,572	267,572	205,085
Unrestricted funds Total funda		10	291,718 2$1,718	267,572	291,718 55$,2$0	274,788 47$,874

Note 1BasisofaccounIng	Note 1BasisofaccounIng
These accounts have been prepared under the historical cost convention with items recognised at cost ortransaction value unless otherwise stated in the relevant note(s) tothese accounts.
The accounts have been	prepared in accordance with:
the Statement ofRecommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102)issued on 16July 2014and with the Financial Reporting Standard applicable in the United Kingdom and Republic ofIreland (FRS102)and with the Charities Act 2011.
The charity constitutes a	public benefit entity as defined by FRS102.
Nots 2 AccounIng	pollclee
2.1income
RecogniIon ofincome		These are induded in the Statement ofFinancial Activities (SoFA) when:
		~ the charity becomes entitled to the resources;
		~ it is more likely than not that the trustees will receive the resources;
		~ the monetary value can be measured with sufficient reliability.
		There has been no offsetting ofassets and liabilities, or income and
		expenses, unless required or permitted by the FRS102SORP or FRS102.
Grants and donaIone		Grants and donations are only induded in the SoFA when the general income recognition criteria are met (5.10to5.12FRS102SORP).
		In the case ofperformance related grants, income must only be recognised tothe extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the pert'ormance related
		conditions are met (5.16FRS102SORP).
		Legacies are induded in the SOFA when receipt is probable, that is, when there has been grant ofprobate, the executors have established that there
		are sufficient assets in the estate and any conditions attached tothe legacy are either within the control ofthe charity or have been met.
Government grants		The charity has received government grants in the reporting period
Tax reclaims on donaIone and gifts		Gift Aid receivable is induded in income when there isa valid dedaration from the donor. Any Gift Aid amount recovered on a donation is
		considered to be part ofthat gift and is treated as an addition to the same
		fund as the initial donation unless the donor orthe terms ofthe appeal have specified otherwise.
Support costs		The charity has incurred expenditure on support costs.

			Coiwaii Community Church, registentd number 07737315 Forthe Year Ended 31"December 2021	Coiwaii Community Church, registentd number 07737315 Forthe Year Ended 31"December 2021
Notes tothe	accounts		(Note 2 cont)
Volunteer help				The value ofany voluntary help received is not included in the accounts but is described in the trustees' annual report.
Income from royalties and	interest, dividends			This is included in the accounts when receipt is probable and the amount receivable can be measured reliably.
2.2 Expenditure		and Uabililee
Liability recognitton				Liabilities are recognised where it is more likely than not that there isa
				legal or constructive obligation committing the charity to pay out resources and the amount ofthe obligation can be measured with reasonable
				certainty.
Governance costs	and	euppok		Support costs have been allocated between governance costs and other types ofsupport. Governance costs comprise all costs involving public accountability ofthe charity and its compliance with regulation and good practice.
				The charity has creditors which are measured at seNement amounts less any trade discounts
2.3Aesete
Tangible fixed uee by charity	aesete for			These are capitalised ifthey can be used for more than one year, and cost at least
				They are valued atcost and have been revalued in 2018on current market
				value.
				The depreciation rates and methods used are disclosed in note 7
				Debtors (including trade debtors and loans receivable) are measured on
				initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

			Unrestricted	Restricted
			funde	funds	2021	2020
DonaIone and legacies:	Donations and gifts, induding gift aid		69,088	2,389	71,477	K 66,944
	General grants provided	by
	government/other charities		1,739	141,784	143,524	60,765
			1,340	129	1,470
	Total		72,187	1u,302	218,470	127,700
Ac5vfttes for
Generating	Room Hire for Events
Funds:	Sales —Crafts 8 Magazines Event Fees and Expenses		70		70
	Total		70		70
Charitable
Acttvfles:	Youth Parental Contributions			2,951	2,951	345
	Youth Misc. Income			363	363	245
	Other Total					908
				3,314	3,314	1P08
Income frwn	Interest income
inveetmente:	Rental and leasing income Total		5,158 5,158		5,158 5,158	973 073
TOTAL INCOME			7T,308	14T,817	225,012	130,5TO

	Analysis ofexpenditure	Unrestricted funds	Restricted funds	2021 R	2020 f
Expenditure on charitable activities	Mission Support Local Mission Support Children's work Church Development Outreach (inc Alpha)		77	3,077	2,970 42 1,707
	Pastoral Support Pastoral Worker Playgroup Youth church Catering Pulpit Fees School Hire Church Social Events Devotional Service Materials Youth team cost Youth activities Youth summer project Youth large equipment Youth small equipment Youth worker Youth training Youth trips Youth expenses Youth group Community Hub Miscellaneous Donations Total	141 171 245 4,745	1,375 195 25,405 6,433 1,085 8,189 967 26,417 753 558 3,125 150 75,167	1,516 366 507 25,405 6,433 1,085 8,189 967 26,417 753 558 3,125 438 395 70,012	25 8,694 104 82 200 1,100 109 119 42,126 1,366 56,644
Support Costs	Property Maintenance Silver Street Maintenance Insurance Cleaning Conferences &Training Administration Administration costs Finance Oflicer AV Maintenance Communications &Publicity Leadership expenses	2,042 2,005 1,285 1,854 11,140 3,492 3,732 79		2,042 2,005 1,285 1,854 11,140 3,492 3,732 79	1,648 529 1,146 1,579 226 14,417 2,936 2,848 302 367
	Planning &Away Days
	Safety &Safeguarding Energy &Water Telecommunications Website &IT Afliliation Fees Bank Charges Governance	403 4,431 1,554 302 1,492 192		403 4,431 1,554 302 1,492 288	258 1,625 1,570 143 1,809 120
	Total	540 34,541		540 34,637	612 32,135

Other
Resources used	Silver Street Development Feasibility Studies		7,382 105	3,828 13,115	11,210 13,220
	Mortgage Repayment Total	Interest &Charges ofPrior Year Income	6,497 120 14,104	16,643	6,497 120 31,047	4,157 704 4,861
Total Expenditure			53,361	a2,206	14s,sar	as,640

		Governance
Governance
					2021	2020
						R
Independent	examiner's	fees
Other fees (for example: paid to the independent		financial advice, consultancy, examiner	accountancy	services)
						72

6.1StaN Costa
				2021
				R
Pension coats (defined contrtbution Total staff costa		pension	plan)	68,322 745 Ba,068	59,216 745 sa,a62
There were 7(2020:8)emphyees	in	post during	the year.

					Freehold land 8 buildings	Other land 8 buildings	Other land 8 buildings	Plant, machinery and motor	Plant, machinery and motor	Fixtures, fittings and	Total
								vehicles		equipment
At the beginning Additions	ofthe year				R 650,879			R		K	R 650,879
Revaluations
Disposals
At end ofthe year 7.2 Depreckr5on		and impairments			850,870						eeo,s78
At beginning ofthe year
Disposals
Depreciation
Impairment
Transfers
At end ofthe year
7.3Net book value
Net book value at the beginning ofthe year					650,879						650,879
Net book value at the year		the	end of		eeo,s78						eeo,s78
Basis for Deprecia5on
Freehold Land and Buildings				Nil	depreciation
Note 8 Cash at		bank and in hand
										2021	2020
											R
Cash at bank and Total	on		hand						109,270 10$,270		41,478 41,478
Note 9			Creditors and		accruals
8.1Analysis ofcreditors
						Amounts within 2021		falling due one year 2020		Amounts faging due afler mom than one year 2021 2020
									R	K
Taxation and social		security							1,255
Mortgage Other creditors Total							971 1,835		1+55	194,025 5,000 180.O25	200,000 10,000 210,000

Fund names	Fund balances brought forward Income	Expenses	Other Gainsl Losses	Other Gainsl Losses	Fund balances carrhld Transfers forward	Fund balances carrhld Transfers forward
Silver Street R New Property	187,264 29,818	(16,943)			K R 3,609 203,747
Youth Work R Youth Work	17,822 115,463	(73,300)			3,028 63,013
Church Youth R Church Youth	2,336	(1,525)				811
Community Hub R Community		(438)
General U General Fund	274,789 77,396	(53,391)			(7,075) 291,718
Total Funds as per balance sheet	47$,875 225,012	(145,5$7)				55$,200
10.2Details ofmalarial funds held and movements		during the PREVIOUS		reporting		period
Purpose Fund 5. I	Fund balances brought forward Income Expenses			Tranaftn ~		Fund balances calrlod forward
Silver New	K					R
Street Youth R Property Youth	168,163 1,680	(1,197)			18,638	187,264
Work R Work General	713 61,457	(42,126)			2,222	17,822
General U Fund	275,968 (67,553)	(52,317)			(16,415)	274,789
Total Funds aa per
balance sheet	444,044 130,670	($5,640)				47$,075
10.3Reasons for tranal'era	Inrtvreen funda
Between general fund and New Property fund	Net funding ofrepayment and feasibility studies ofloans from general funds					3,609
Between general I'und and Youth Wortt fund	Repayment ofEmployment Costs					3,028
Between general fund and Community Hub	Tocover costs incurred prior to receipt in 2022		ofincome